The UK's withdrawal from the EU on 29 March 2019 means that information in this section is liable to change; it's important to check the current regulations before travel.
Travellers arriving in the UK from EU countries don't have to pay tax or duty on goods for personal use, and can bring in as much EU duty-paid alcohol and tobacco as they like. However, if you bring in more than the following, you'll probably be asked some questions:
Travellers from outside the EU can bring in, duty free:
Anything over this limit must be declared to customs officers on arrival. Check www.gov.uk/duty-free-goods for further details, and for information on reclaiming VAT on items purchased in the UK by non-EU residents.
Generally not needed for stays of up to six months. The UK is not a member of the Schengen Area.