What has to be declared at the UK border when a pram or pushchair bought abroad is carried home? This guide reads two GOV.UK pages on 4 November 2026, one on bringing goods into the UK for personal use and one on the simplified rates used by the online declaration service. They apply to goods a traveller brings in personally, and say nothing specific about prams or pushchairs. General information, not tax advice.
The allowance for other goods
GOV.UK says personal allowance rules apply to any goods bought overseas and brought into the UK, wherever they were bought, including a duty-free shop or an ordinary high street. For goods other than alcohol, tobacco and vaping products arriving in Great Britain (England, Scotland and Wales), the page says a traveller can bring in other goods worth up to £390, or up to £270 when arriving by private plane or boat. The page says a traveller bringing goods in must transport them personally and must use them or give them away as a gift, and that an allowance cannot be combined with anyone else’s.
An illustration, not a real purchase: a pram bought abroad for £450 is above the £390 allowance by itself. GOV.UK says that when an allowance is exceeded, tax and duty are paid on the total value of the goods, not just the value above the allowance. In this illustration the figure that matters is therefore the whole £450, not the £60 over the limit.
What the traveller pays when over the allowance
The page says a traveller who goes over an allowance must declare the goods and pay tax and duty on all the goods in that category, and that import VAT may be due on the total value of the goods plus duty, at the current UK VAT rate. Duty may be due too: the page says customs duty may be payable if the allowance is exceeded.
The simplified rates page, updated 8 October 2026, explains how the online service calculates duty. It names categories with their own simplified customs rates, such as clothing, footwear and furniture, and lists children’s car seats at 0%. Prams and pushchairs are not named in the table. The page says goods that fall into none of the listed categories use the “all other goods” option, which shows a simplified customs rate of 2%. It also says that using the online service means choosing not to use the customs tariff rates, and that someone who thinks the service does not give the best overall outcome can make an oral declaration to Border Force on arrival, in which case the customs tariff rates apply to all the goods declared. The pages read do not give the tariff rate for a pram, so a traveller needing a figure has to check the tariff.
Declaring: when and how
- Goods can be declared online from 5 days (120 hours) before arrival in the UK, and tax and duty can be paid at the same time.
- The online service asks for the exact price in the currency paid, the quantity, the arrival date and time, and passport details; goods from the EU also need the country where they were made.
- After declaring, the traveller can use the green “nothing to declare” channel, and customs officials may ask for the receipt or reference number.
- Declaring can also be done at the border using the red channel or red-point phone, for example for goods not declared online.
- Goods may be seized if the rules are broken, and the page says a traveller may also be fined or prosecuted.
By journey: Great Britain and Northern Ireland
| Arriving in | What GOV.UK says about goods other than alcohol and tobacco |
|---|---|
| Great Britain, from anywhere abroad | Up to £390 of other goods (£270 by private plane or boat); over that, tax and duty on the total value. |
| Northern Ireland, from an EU country | No need to declare or pay tax or duty if the goods are transported by the traveller, are for own use or a gift, and tax and duty were paid where bought. Goods from the Canary Islands, the north of Cyprus, Gibraltar or the Channel Islands follow the rules for countries outside the EU. |
| Northern Ireland, from outside the EU | Up to £390 of other goods (£270 by private plane or boat); over that, tax and duty on the total value. |
A separate part of the page covers travel between Great Britain and Northern Ireland, which is not covered here.
Goods made in the EU, and goods for sale
For travellers arriving in Great Britain from an EU country, the page says a zero rate of customs duty can be claimed on an item grown or made in the EU using only EU ingredients or materials and bought in the EU, with evidence for each item, which the traveller must be able to show if a Border Force officer asks. The zero rate is for customs duty. The page also says commercial goods must be declared and that there are no personal allowances for goods brought in to sell or use in a business.
If too much was paid
GOV.UK says form C82 is used to apply for a refund of tax or duty paid in excess, and the HMRC helpline can help when the online service cannot be used.
The bottom line
GOV.UK says other goods bought overseas and carried in by the traveller can come into Great Britain without UK tax or duty up to £390 in total (£270 by private plane or boat), and that going over the allowance means tax and duty on the total value, not only the excess. For Northern Ireland, the page describes no £390 limit for arrivals from the EU, where goods need not be declared if its conditions are met, and the same £390 limit for arrivals from outside the EU. The pages read do not name prams or pushchairs or give a tariff rate for them, and they describe goods the traveller transports personally, not goods sent by post or courier.
Sources
- Bringing goods into the UK for personal use, GOV.UK (HMRC), public update 8 November 2024, read 4 November 2026 (gov.uk)
- Simplified rates for bringing personal goods into the UK, GOV.UK (HMRC), public update 8 October 2026, read 4 November 2026 (gov.uk)