Duty-Free Allowance by Country (2026): US, UK, EU, Canada, India & Australia
Customs & Money·Updated 2026·8 min read
The duty-free shop sells it to you tax-free. The country you land in decides how much of it you can keep that way.
“Duty free” on a shop sign and a duty-free allowance at customs are two different things. The shop only skips the local sales tax on what you buy. The allowance is a limit set by the country you are arriving in — how much you can carry through the border without paying import duty or tax. Buy more than that, and the tax the shop saved you comes back at the arrivals hall.
The limits are not the same anywhere. The value limit, the alcohol cap and the tobacco cap all differ — alcohol alone runs from a single 1-litre bottle to over 40 litres of beer — and what happens when you go over depends on which border you are crossing. Here is the 2026 picture for six of the most searched destinations.
$800
United States — after 48+ hours abroad
£390
United Kingdom — other goods, Great Britain
€430
European Union — arriving by air or sea
A$900
Australia — per adult
The duty-free allowance, country by country
Every country splits its allowance into the same three buckets: a total value for ordinary goods (clothes, perfume, electronics, gifts), a quantity cap on alcohol, and a quantity cap on tobacco. The value bucket and the alcohol and tobacco buckets are separate — using up one does not use up the others.
United States
$800 per person
Only if you have been abroad 48+ hours and have not used it in the last 30 days. Alcohol: 1 litre (21+, and the state you land in must allow it). Tobacco: 200 cigarettes and 100 cigars. Shorter trips: $200. From the US Virgin Islands, American Samoa or Guam: $1,600.
48-hour rule
United Kingdom
£390 (Great Britain)
£270 if you arrive by private plane or boat. Alcohol: 42 litres beer and 18 litres still wine, plus 4 litres of spirits over 22% or 9 litres of weaker drinks. Tobacco: one of 200 cigarettes, 100 cigarillos, 50 cigars or 250g. Nothing for under-17s.
Pay on the total
European Union
€430 air/sea · €300 other
Some member states cap under-15s at €150. Alcohol: 4 litres still wine and 16 litres beer, plus 1 litre of spirits over 22% or 2 litres of fortified or sparkling wine. Tobacco: 200 cigarettes, 100 cigarillos, 50 cigars or 250g — or only 40 / 20 / 10 / 50g in countries that apply the lower tier.
Tobacco varies by country
Canada
C$800 after 48+ hours
C$200 after 24–48 hours (no alcohol or tobacco); nothing under 24 hours. Alcohol, one of: 1.5 litres wine, 1.14 litres spirits or 8.5 litres beer. Tobacco: 200 cigarettes, 50 cigars or 200g. You must meet your province’s drinking age.
Per person, no sharing
Australia
A$900 adult · A$450 under 18
Alcohol: 2.25 litres (18+). Tobacco: one unopened pack of up to 25 cigarettes, or 25g of other tobacco. Go over in any category and you pay duty on all goods in it, not just the excess.
Pay on the total
India
₹75,000 residents · ₹25,000 foreign tourists
Raised from ₹50,000 and ₹15,000 in February 2026. Applies to residents and tourists of Indian origin arriving by air or sea — not by land. Alcohol: 2 litres. Tobacco: 100 cigarettes. Allowances cannot be pooled.
Air or sea only
🔞
Age limits apply to the alcohol and tobacco buckets only. The US needs you to be 21 for alcohol. Australia sets 18 for both, and Canada sets 18 for tobacco and your province’s drinking age for alcohol. The UK and EU give under-17s no alcohol or tobacco allowance at all.
Everything you carry off the carousel counts — the duty-free bag included.
What counts toward the allowance
🧳
Everything you bought abroad and are carrying — airport duty-free, high-street shopping and souvenirs all count, at the price you actually paid.
🎁
Gifts you carry home count too. Canada, the UK and India all treat them as part of your own allowance — it doesn’t matter that they are for someone else.
📦
Gifts you mail separately are a different rule. The US lets you send up to $100 a day to one recipient duty-free, and Canada allows gifts under C$60 per item — in both, never alcohol or tobacco.
👥
Allowances belong to one person. The UK, Canada and India all say you cannot combine yours with anyone else’s. A couple can’t put two bottles on one passport.
What happens if you go over
Going over the limit doesn’t make the goods illegal — it means you pay tax and duty on them. How much you pay depends on where you land.
UK: tax and duty on the total value of the goods, not just the amount over the allowance.
Australia: duty on all the goods in the category you exceeded, not just the excess.
US: CBP assesses duty on the overage, after your exemption is applied.
⚠️
In every country, declare it. Duty you owe and don’t declare turns into seized goods and penalties.
Go over by a little in the UK or Australia and the tax covers the whole pile, not just the extra.
🔀
Travelling within the EU is a different system. Goods bought in one EU country and carried to another aren’t subject to these allowances. Customs only checks that the quantity is for personal use — each country publishes guideline quantities, and the EU minimums are 800 cigarettes, 10 litres of spirits and 90 litres of wine.
Before you fly — checklist
1
Check the allowance for the country you are landing in, not the one you are leaving.
2
Add up what you bought — price paid, all shops, including gifts you are carrying.
3
Keep receipts. The price on the paper is what the officer uses.
4
Count alcohol and tobacco separately from the value limit.
5
Check the minimum time abroad (US and Canada) before relying on the full amount.
6
Travelling with family? Each person uses their own allowance.
7
If you’re over, declare it and pay — undeclared goods can be seized.
Duty-free allowances, exemption thresholds and exchange rates change, and each customs authority has the final word. Always confirm the current limits with the customs agency of the country you are entering before you travel. Updated 2026.