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Alcohol allowance As part of your personal allowance, you can bring in the following without need to pay VAT and excise duties or customs duty both: Beer: up to 42 litres Wine (still): up to 18 litres And you can also bring in either: Spirits and other liquors with over 22% alcohol: Up to 4 litres Alcoholic drinks with up to 22% alcohol (excluding beer or still wine) including sparkling wine, cider or fortified wine e.g