Transporting alcohol across the border – how much alcohol can you bring in duty-free?

Transporting alcohol across the border – how much alcohol can you bring in duty-free?

From the UK to Poland you can bring 1 l of spirits or 2 l of alcohol up to 22%, plus 4 l of still wine and 16 l of beer, free of customs duty and excise (travellers aged 17 and over). Above these limits you must declare the alcohol and pay duty, VAT and excise.

Contents
  1. At a glance: how much alcohol you can bring (as of 20 October 2026)
  2. How much alcohol can you bring without customs charges?
  3. Do I have to pay duty on alcohol I am transporting?
  4. Transporting alcohol and relocation goods
  5. Brexit and customs rules
  6. Summary
  7. Need help with customs clearance of alcohol?

At a glance: how much alcohol you can bring (as of 20 October 2026)

RouteLimit free of duty and exciseSource
UK → Poland (arriving from a non-EU country, travellers aged 17 and over)1 l of spirits (over 22%) or 2 l of alcohol up to 22% (the allowances can be combined proportionally, e.g. 0.5 l + 1 l); plus 4 l of still wine and 16 l of beerpodatki.gov.pl
Poland → UK (arriving in Great Britain: England, Wales, Scotland)42 l of beer and cider, 18 l of wine (sparkling included), and in addition 4 l of spirits and other drinks over 22% or 9 l of drinks up to 22% other than beer, cider and wine (e.g. port, sherry); this allowance can be split, e.g. 2 l of spirits and 4.5 l of portgov.uk – Arriving in Great Britain
Within the EU (e.g. Germany → Poland, for personal use)No statutory limit if excise was paid in the country of purchase. Indicative levels (evidence of a commercial purpose): 10 l of spirits, 20 l of intermediate products, 90 l of wine (of which max. 60 l sparkling), 110 l of beerDirective (EU) 2020/262, Art. 32(3); podatki.gov.pl

How to read this: the import limits for the UK to Poland route apply to a traveller's personal baggage, and once they are exceeded the alcohol must be declared to the customs authorities and duty, VAT and excise settled. In Great Britain, once you exceed the limit for a given category, duty and tax are charged on all of the goods in that category, and the goods must be declared. The levels within the EU are not a limit but a guide for the officer: exceeding them may prompt the authority to check whether the alcohol is intended for commercial purposes. Residents of the border zone, people employed in it and crews of means of transport have lower limits in Poland (0.5 l of spirits or 0.5 l of alcohol up to 22%, plus 0.5 l of still wine and 2 l of beer).


Alcohol allowances depend on the route, the type of drink and the purpose of the journey. Below we explain how much alcohol and how many cigarettes you can bring from the UK to Poland free of charge, and when duty, VAT and excise are due.

How much alcohol can you bring without customs charges?

Travellers arriving in Poland from countries outside the European Union (including the United Kingdom) may, if they are aged 17 or over, carry alcohol in their baggage without paying duty, provided they do not exceed the following limits:

  1. Spirits (alcohol content over 22%) – a maximum of 1 litre, OR a drink with a lower alcohol content, up to 22% (e.g. sparkling wine, liqueurs) – a maximum of 2 litres (the allowances cannot be added together in full, but they can be combined proportionally – e.g. 0.5 l of vodka and 1 l of liqueur up to 22%, that is, half of each allowance).
  2. Still wine – a maximum of 4 litres, regardless of the limit above.
  3. Beer – a maximum of 16 litres, regardless of the limits above (podatki.gov.pl).

If the alcohol you are carrying is within these limits, the traveller does not have to pay any additional customs charges, including duty and taxes.


Do I have to pay duty on alcohol I am transporting?

The answer depends on the quantity of alcohol you are carrying. If the quantity of alcohol exceeds the limits above, you will have to pay:

  1. Customs duty – depending on the value of the goods and the customs classification of the alcohol.
  2. VAT – mandatory, depending on the value of the goods.
  3. Excise duty – applies to all alcoholic drinks, including wine and beer.

It is worth adding that transporting alcohol for commercial purposes, that is, in larger quantities than those indicated above, may involve an obligation to submit the goods for customs clearance, as well as to meet additional requirements concerning trade in alcohol.


Transporting alcohol and relocation goods

If you are moving from the United Kingdom to Poland, alcohol is not covered by the customs relief for relocation goods: Council Regulation (EC) No 1186/2009 excludes alcoholic products from this relief (Art. 6(a)) – EUR-Lex. Alcohol that you bring with your move (see our guide to the documents for clearing relocation goods) can therefore be brought in free of charge only within the traveller allowances in the table above, and any amount above them is subject to duty, VAT and excise.


Brexit and customs rules

The United Kingdom left the EU on 31 January 2020, and from 1 January 2021, after the end of the transition period, it is treated as a non-EU country for the movement of goods, which means that the customs rules applying to the transport of alcohol have changed. Travellers who previously had free movement between the United Kingdom and Poland must now follow the rules on importing goods from third countries. It is therefore important to know how much alcohol you can carry without paying duty and what the limits on transporting alcohol are after Brexit. In the other direction, when entering the United Kingdom, the British limits apply (see the table at the start of the article); UK alcohol duty is covered in our articles on UK alcohol duty rates and on transporting alcohol to the UK.


Summary

  • How much alcohol can you bring without customs charges? Under the rules, travellers can bring into Poland free of charge: 1 litre of spirits OR 2 litres of lower-strength alcohol (the allowances can also be combined proportionally), and, independently of that, 4 litres of still wine and 16 litres of beer.
  • Do I have to pay duty on alcohol I am transporting? If you exceed these limits, you will be required to declare the alcohol and pay customs duty, VAT and excise.


Need help with customs clearance of alcohol?

We help travellers and businesses (including with clearance of relocation goods) settle duty, VAT and excise when transporting alcohol across the UK–EU border and prepare the required customs declarations.

Call: +44 333 335 5072 or go to the contact form. Individual quotation after you send the documents.

Customs agency registered in CDS, UK EORI no.

Frequently asked questions

How much alcohol can I take from the UK to Poland without duty?

A traveller aged 17 or over can bring into Poland from a non-EU country (including the United Kingdom) 1 l of spirits over 22% or 2 l of alcohol up to 22%, plus 4 l of still wine and 16 l of beer. The allowances for spirits and for alcohol up to 22% can be combined only proportionally (e.g. 0.5 l of vodka and 1 l of liqueur up to 22%), while wine and beer are counted separately (podatki.gov.pl, Art. 36 of the Polish Excise Duty Act).

How much alcohol can I bring into the United Kingdom from Poland?

You can bring into England, Wales and Scotland free of duty and excise: 42 l of beer and cider, 18 l of wine, and 4 l of spirits and other drinks over 22% or 9 l of drinks up to 22% other than beer, cider and wine (e.g. port) – this last allowance can be split, e.g. 2 l of spirits and 4.5 l of port. If you go over the limit in a category, tax is payable on the whole of that category, and the goods must be declared (gov.uk).

How much alcohol can I take from Germany or another EU country to Poland?

For personal use within the EU there is no fixed limit, provided excise was paid in the country of purchase and the goods are not for commercial purposes. Poland applies indicative levels equal to the minimum in Directive (EU) 2020/262: 10 l of spirits, 20 l of intermediate products, 90 l of wine (max. 60 l sparkling) and 110 l of beer. Exceeding them is not penalised in itself, but the authority may require you to show that the alcohol is not intended for sale.

Can I add my alcohol allowance to those of other people in the car?

No. The allowances are individual and apply to a person aged 17 or over who carries the goods personally. In the United Kingdom, gov.uk states explicitly that you cannot combine your allowance with another person's.

Can alcohol be brought in as relocation goods?

Not as relocation goods eligible for relief: Regulation (EC) No 1186/2009 excludes alcoholic products from the relief (Art. 6(a)). Alcohol carried with a move is treated under the traveller allowances, and any amount above them is subject to duty, VAT and excise.

What happens if I exceed the alcohol limit?

When bringing alcohol into Poland from a non-EU country, you must declare it to the customs authorities and pay duty, VAT and excise. In the United Kingdom, exceeding the limit in a category means tax and duty on the whole quantity in that category, and undeclared goods may be seized (gov.uk).

Agencja Celna UK team

Written by a customs agency registered with CDS (UK EORI), based on gov.uk, HMRC, the EU customs tariff (TARIC) and Polish law. This article is for information only — check the current rules before clearance or ask us about your situation.

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