Are duty free allowances cumulative across outward and return journeys?
score:3
No, the limit is a total amount you can bring in, regardless of where or when on your trip you bought them - so if the limit is 200, and you've got 100 left from your outbound trip, you can buy another 100 on the way back to take you back up to 200.
Upvote:4
I've previously been interested in a related question, which is if I buy an item tax free at the airport, such as a laptop or phone, am I supposed to declare it when I return home? I found a link that seems to answer both questions: http://webarchive.nationalarchives.gov.uk/20080814090357/http://customs.hmrc.gov.uk/channelsportalwebapp/downloadFile?contentID=HMCE_CL_000282
2.1 Am I entitled to any duty-free allowances?
Yes. In addition to any of the reliefs in Sections 4 to 8 for which you may qualify,
when you are travelling in from outside the EC you can have the relevant allowances
for alcoholic drinks, tobacco products, perfume, toilet water and other goods,
(popularly known as 'duty-frees') shown in our Notice 1 A Customs guide for
travellers entering the UK. These allowances apply to goods obtained outside the EC
or bought duty or tax free when leaving the EC, and which have travelled in with you.
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