Irrespective of nationality, customs regulations must be adhered to at all times. As part of these regulations, there are restrictions and bans on certain goods entering the UK from the European Union and other countries. Examples of restricted goods include firearms and other offensive weapons, endangered species (and objects made from them) and certain foods and plants. When passing through customs to enter the UK, it is vital that you declare whether you are carrying banned or restricted goods. If you fail to do this, they could be seized and destroyed or it could cause long delays. In certain circumstances, you may be prosecuted.

Depending on the country the individual is travelling from, there may be restrictions on cigarettes, alcohol, gifts and items of animal origin. customs A person travelling from outside the European Union who has 10,000 euros or more or the equivalent of this sum in another currency in their possession will need to complete a cash declaration form.

The Channel Islands are treated as separate from the UK and the European Community for VAT purposes only.

There are additional requirements for anyone who is responsible for a leisure craft that sails to or from locations outside the UK. Information about the passenger and crew will need to be provided in advance of the journey under the UK's e-Borders requirements. This scheme is designed to collect and analyse information on passengers and crew members who intend to travel to or from the UK.