In your luggage...

If you are arriving directly from New Zealand, the 'headline' rules are

• You can take up to 2 litres of still wine plus 1 litre of spirits or liqueur or 2 litres of sparkling or fortified wine without paying tax
• You can take goods worth up to £145 (about NZ$450) including gifts and souvenirs without paying tax
• Don't take meat or dairy products from New Zealand; seek further advice on seeds, fruits and vegetables
• If you have cash worth more than 10,000 euro, you have to declare it

Detailed information on customs rules is provided online by Her Majesty's Revenue & Customs. When you download the pdf document called 'A Customs guide for travellers entering the UK', make sure you read from the section about travelling from outside the European Union.

Another option is to call the VAT, Excise, Customs & Duties Advice Line on (+44) 2920 501261 or you can email your enquiry to intenquiries@hmrc.gsi.gov.uk

Information on prohibited and restricted items such as weapons, animal products and drugs is available here.

Advice on taking food and plants into the UK is available here.

If you can’t find the answer online, you can contact the enquiry centres in the UK:

Taking food into the UK: (+44) 207 238 6951
Taking plants into the UK: (+44) 1904 455174 or email planthealth.info@defra.gsi.gov.uk which includes advice on fruits, vegetables, seeds and cut flowers

By freight...

If you are re-locating to the UK, you can move your personal belongings tax-free so long as you have lived for the past 12 months continuously outside the European Union, have owned them for at least 6 months, will keep them for your personal use and not dispose of them within 12 months of arrival. Belongings can be sent to the UK before you arrive, but no more than 6 months beforehand. Otherwise, you may have to pay tax on them.