Duty Free - Cigarettes & Alcohol

RETURNING TO UK FROM SPAIN

British nationals returning to the United Kingdom may export more than 800 cigarettes but Spanish law imposes the following requirements on travellers who do so:

Up to 800 cigarettes: visitors must produce a bill from an authorised retailer, e.g. a tobacconist or supermarket. This requirement also applies when visitors have purchased smaller quantities from different retailers. Law 38/92 of 4 May 1998 "Ordenación de Mercado de Tabaco" applies.

Up to 3200 cigarettes: This is the limit imposed by the UK for personal consumption. However, the Spanish authorities treat quantities of more than 800 cigarettes as commercial exports and visitors must produce the bill and the "Documento de Acompañamiento". The "Documento de Acompañamiento" is available at Hacienda branch offices as well as at tobacconists (Estancos). Law 8/92 of 12 December 1992 on "Impuestos Especiales" applies.

If travellers are apprehended with more than 800 cigarettes, but without the necessary accompanying documentation, the Spanish authorities are liable to seize the excess cigarettes or impose a large fine - and believe me they have done.

RETURNING TO UK FROM GIBRALTAR

Gibraltar is not part of the EU Common Customs Territory. The amount of goods (e.g. tobacco and alcohol) that you can take into and out of Gibraltar is therefore more limited than for visits between the UK and Spain, for example when bought tax-paid.

200 cigarettes; or
100 cigarillos; or
50 cigars; or
250gms of tobacco
60cc/ml of perfume

2 litres of still table wine
250cc/ml of eau de toilette

1 litre of spirits or strong liqueurs over 22% volume; or
2 litres of fortified wine, sparkling wine or other liqueurs
£145 worth of all other goods including gifts and souvenirs

RETURNING TO SPAIN FROM GIBRALTAR

The same allowances apply as if returning to the UK (see above). Attempting to bring over this allowance is penalised severely, especially if you try to conceal the excess goods. If you get caught with more than your allowance and have not attempted to hide it, the excess will merely be confiscated, if you try to smuggle excess booze or cigarettes the penalty is designed as a serious deterrent:

A neighbour of mine was going back to UK and decided to buy some cigarettes for the family, and purchased four cartons in Gibraltar. The excess three cartons were deposited under the back seat (concealed). On being stopped by the Spanish customs officer, the car was searched and my neighbour was asked repeatedly if she had more than the one carton she'd declared (with hindsight he was obviously giving her the opportunity to own up to the extras) well she stuck it out, and was promptly pulled over, and the offending articles were retrieved like rabbits from a hat.

Not only were the cigarettes confiscated, but the car was impounded, pending the payment of a €600 fine, which had to be paid in Algeciras and took a few days to process. So with the loss of the cigarettes, the fine, and the taxi ride back to Manilva, it would have been cheaper to buy the cigarettes at Malaga airport!

Alcaidesa

Duty Free - Cigarettes & Alcohol

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