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Duty Free/Import Allowance into UK for kids


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The HMRC rule is:

"You can bring some goods from abroad without having to pay UK tax or ‘duty’ (customs charges), as long as they’re for your own use".

So children will not be given an allowance for alcohol or cigarettes and you're almost certainly not going to be able to get an extra 'Rolex' through customs by strapping it to your 3 year old.

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