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Under the 2023 UK duty-free allowance rules, if you are arriving in ( Great Britain (England, Wales or Scotland) from abroad, You can bring in BOTH: beer 42 litres AND wine (still) 18 litres Additionally, you can also bring in EITHER: spirits and other liquors over 22% alcohol 4 litres OR sparkling wine, fortified wine (for example port, sherry) and other alcoholic drinks up to 22% alcohol (not including beer or still wine) 9 litres You can split this last allowance , so, for example, you could bring in 14.5 litres of fortified wine and 2 litres of spirits (both half of your allowance), provided you do not exceed your total alcohol allowance

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The exact amount of tax on each item would be determined in two steps: (1) rounding up the total amount of nicotine to the nexthighest multiple of 20 milligrams, and (2) assessing a $1 tax per 20 milligrams, For example, the tax on an item containing 92 milligrams of nicotineroughly the amount in a fourpack of 3 percent nicotine JUUL podswould be $5

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