What is a customs declaration?

What must you declare when you arrive in the UK?

Some goods can be brought from abroad without paying UK tax or duty, provided they are for your own use or are intended as a gift [1]. The amount you may bring is commonly called your personal allowance, and the rules apply to goods bought overseas wherever the purchase was made, whether in a duty-free or tax-free shop or on the high street in the country you visited [1] [2]. The size of that duty-free allowance depends on where you are travelling from and on whether you arrive in Great Britain (England, Wales and Scotland) or in Northern Ireland [1].

Before crossing the UK border you must declare any goods where you go over your allowances and any goods that are banned or restricted [1]. Going over an allowance is not a matter of paying duty on the excess alone: tax and duty become payable on all the goods in that category [1]. All commercial goods must be declared, and there are no personal allowances for goods brought in to sell or to use in your business [1].

Goods sent from abroad are declared by the sender, and the parcel or courier company is responsible for taking them through UK customs [5]. Before receiving the goods you may have to pay VAT, Customs Duty or Excise Duty, and the parcel or courier company will tell you if a payment is due [5]. For permanent imports, the declaration is normally made by the importer or an appointed transporter or customs agent and has to include the commodity code and the value of the goods, which determine the duty and VAT owed; certain categories, such as animals and animal products, plants, medicines, controlled drugs, waste shipments and weapons, may also need a licence or certificate [4].

How much cash do you have to declare?

Cash has its own declaration regime, separate from the goods allowance, and it is triggered by the amount carried rather than by tax or duty [3]. The following thresholds apply as of 18 October 2026 [3].

The definition of cash is wider than notes and coins. It includes bearer bonds and travellers' cheques, plus cheques that are signed but not made out to a person or organisation [3]. When the cash is being carried into or out of Northern Ireland, the rules also cover money orders, gold coins, bullion or nuggets and prepaid cards [3].

A cash declaration is not just a number. You have to give details of who is carrying the cash, who owns it and who will receive it, including passport or identity document number and address; your journey, including any countries passed through in transit and flight numbers or ferry routes; the amount and type of cash being carried; where the cash came from and how it was generated, such as through earnings or the sale of something; and what it will be used for [3].

How do you make a UK customs declaration?

For goods, an online declaration can be made from 5 days (120 hours) before you are due to arrive in the UK [1]. For cash, the earliest you can declare is 72 hours before you plan to travel, online or by phone, and you receive a reference number that you may need to show at customs [3]. If you are leaving the UK with cash above the threshold, the declaration has to be made before you go [3].

Arriving travellers can also declare cash in person. At UK customs you follow the "goods to declare" or "red channel" signs and tell a Border Force officer that you want to declare cash; you may be asked to use a courtesy phone, and the officer may give you a paper form or take the declaration directly [3]. Walking the right channel at the port of entry is therefore part of the declaration itself, not an optional extra. If there is no way to make a declaration at the port or airport on arrival, the declaration can be made over the phone on 0300 322 9434 [3].

Checks do not stop at the border. A parcel or courier company takes posted goods through customs to confirm they are not banned or restricted and that the correct tax and duty are paid [5], and you may report someone who breaks the rules to HM Revenue and Customs (HMRC) [1].

Exceptions and limits

• Travelling together. A family or group carrying £10,000 or more in total between Great Britain and a country outside the UK must make a declaration even if each individual carries less than that; the same total-based rule applies to €10,000 or more for travel involving Northern Ireland [3].
• Direction of travel. No amount of cash needs to be declared when travelling from Northern Ireland to Great Britain [3].
• Cash sent rather than carried. Customs authorities may ask you to complete a cash disclosure form if you send cash by freight, post or parcel between Northern Ireland and any non-EU country, including from Great Britain to Northern Ireland [3].
• No allowance for trade. Personal allowances cannot be used for commercial goods; goods imported to sell or to use in a business must always be declared [1].
• Seizure without a declaration. Any cash can be seized if customs authorities have reasonable grounds to suspect a crime, and they can hold it for 48 hours before needing a court order [3].
• Appeals. If you disagree with a cash declaration penalty you have 30 days from the date of the penalty notice to write to the Fraud Investigation Service, stating why you disagree [3].

Frequently asked questions

Can you declare goods online before you fly?

Yes. Goods can be declared online from 5 days (120 hours) before you are due to arrive in the UK [1]. A cash declaration can be made online or by phone from 72 hours before travel at the earliest [3].

Do you have to declare goods bought in a duty-free shop?

The personal allowance applies to goods bought overseas wherever they were purchased, including in a duty-free or tax-free shop, and you must declare them if you go over the allowance [1] [2].

What happens if you do not declare cash at UK customs?

All the cash you are carrying can be seized by a Border Force officer, and you may have to pay a penalty of up to £5,000 to get it back, which can be taken from the cash before the rest is returned [3].

Does a family have to declare cash if each person carries less than the threshold?

Yes, if the total reaches £10,000 for travel between Great Britain and a country outside the UK, or €10,000 for travel involving Northern Ireland, a declaration is still required [3].

Related pages

Terms: duty-free allowance, port of entry, prohibited items at security. Browse the full frequent flyer glossary.

Sources

Sources accessed on 18 October 2026. Only United Kingdom rules are covered here; other countries set their own allowances, thresholds and declaration forms, and their customs authorities are not described on this page.

1. GOV.UK — Bringing goods into the UK for personal use, checked 18 October 2026
2. GOV.UK — Bringing goods into the UK for personal use: duty-free goods guidance, checked 18 October 2026
3. GOV.UK — Take cash in and out of the UK, checked 18 October 2026
4. GOV.UK — Import goods into the UK: step by step, checked 18 October 2026
5. GOV.UK — Tax and customs for goods sent from abroad, checked 18 October 2026