The United Kingdom has updated its customs guidance for travellers, outlining the items visitors can bring into the country duty-free, those that are prohibited, and goods that require special permits before entry.

According to revised UK government guidance released on Thursday, duty-free allowances apply only to goods intended for personal use or as gifts. Any item imported for business or resale must be declared regardless of its value.

Travellers arriving in England, Scotland and Wales from outside the UK are permitted to bring up to 42 litres of beer, up to 18 litres of still wine, and either up to four litres of spirits containing more than 22 per cent alcohol or up to nine litres of alcoholic drinks with an alcohol content of up to 22 per cent, including sparkling wine, port, sherry and cider. The allowance may also be shared between spirits and lower-strength alcoholic drinks.

For tobacco, visitors may carry up to 200 cigarettes, 100 cigarillos, 50 cigars, 250 grams of tobacco or 200 heated tobacco sticks.

A combination of these products is also allowed provided it remains within the overall limit.

Travellers may also bring personal goods valued at up to £390 when arriving by most means of transport or up to £270 when arriving by private aircraft or private boat. These goods include clothing, electronics, jewellery, souvenirs and other personal purchases.

The updated guidance states that travellers under the age of 17 are not entitled to duty-free allowances for alcohol or tobacco. Any such items they carry must be declared and may be subject to customs duty and tax.

The UK government also listed items that are prohibited from entering the country.

These include controlled drugs, offensive weapons such as flick knives, pepper spray and CS gas, endangered animal and plant species, rough diamonds, indecent or obscene books, magazines, films and DVDs, and meat and dairy products from most non-EU countries. Border Force officers may seize these items, while offenders risk prosecution.

Certain goods can only be brought into the UK with the appropriate licence or permit. These include firearms, explosives, ammunition, selected food products, certain plants and plant products, some animal products, and goods protected under the Convention on International Trade in Endangered Species (CITES), including exotic leather products, animal furs, some wooden musical instruments, tourist souvenirs made from protected species, certain foods, some beauty products and certain medicines.

The guidance also warns that counterfeit or pirated goods, including fake designer products and unauthorised copies of films or music, may be confiscated.

Travellers importing such items could also face prosecution for violating intellectual property laws.

Travellers must declare any goods that exceed their personal allowance, contain restricted or prohibited items, or are intended for commercial use or resale. Failure to do so may lead to seizure of the goods, fines or prosecution.

The UK government further explained that once a traveller exceeds the allowance in a particular category, customs duty and tax become payable on all goods in that category, not just the amount above the limit.

Travellers can submit customs declarations online up to five days before arrival or declare their goods at the border through the red customs channel or a red-point phone.

Customs officers may inspect luggage and require payment of duties, presentation of permits or surrender of prohibited items before allowing entry..…For more, Complete your reading.

A Nigerian-American engineer, Anthony Ehiedu Ugbebor, has asked the Court of Appeal to overturn the judgment of the Lagos High Court which declared that his property purchase agreement with a developer, Mr Olukayode Olusanya and Oak Homes Multinational Services Limited had been extinguished by the doctrine of novation.

The Lagos High Court had in the judgment ordered the refund of the N152 million Ugbebor paid for two luxury apartments in Victoria Island, Lagos.

In a Notice of Appeal filed by his counsel, Barrister Nasir Salau of Nasir Salau & Co., challenging the June 15, 2026 judgment delivered by Justice Akingbola George, Ugbebor argued that the trial judge misapplied settled principles of contract law, ignored material evidence, wrongly dismissed his counterclaim, and erroneously refused his claim for specific performance of the property sale agreement.

The appeal arose from Suit No. LD/4471LM/2023, instituted by property developer Olukayode Olusanya and Oak Homes against Ugbebor and the Economic and Financial Crimes Commission, EFCC, over alleged trespass on two second-floor three-bedroom apartments located at 14A Musa Yar’Adua Street, Victoria Island, Lagos.

Although the Lagos High Court dismissed most of the developer’s claims, it held that the parties’ conduct had effectively terminated their original agreement through novation.

The court also ordered Olukayode and Oak Homes to refund the N152 million previously paid by Ugbebor, while dismissing the engineer’s counterclaim seeking completion and delivery of the apartments or, alternatively, damages.

Dissatisfied with those findings, Ugbebor asked the Court of Appeal to overturn the judgment, restore the validity of the original contract and compel Oak Homes to honour its obligations under the agreement

Ugbebor also urged the appellate court to set aside the judgment in its entirety, arguing that the Lagos High Court’s findings were contrary to the evidence and established legal principles governing contracts.

He maintained that the original agreement remained valid and enforceable and asked the Court of Appeal to compel Oak Homes to honour its contractual obligations.

One of his principal complaints is that the trial judge wrongly placed the burden of proving payment on him instead of the claimant.

According to the Notice of Appeal, the judge erred in holding that he failed to make payments within contractual timelines despite evidence that the payment structure under the agreement was tied to construction milestones rather than fixed dates.

The appellant argued that under the payment schedule contained in Exhibit CW1, 35 percent of the purchase price became payable upon completion of the roofing stage, while the final 20 per cent became payable only upon completion of the apartments.

He maintained that the agreement never required payment on fixed calendar dates and that he had already paid about 80 per cent of the agreed purchase price even though the developer allegedly failed to attain the contractual milestones.

According to him, the trial judge misconstrued the payment clauses and ignored the unchallenged testimony of the defence witness that substantial payments had been made despite the developer’s inability to complete the project as agreed.

He further argued that under the Evidence Act, the burden of proving non-payment rested on Oak Homes, which alleged breach of contract, and not on him.

A major plank of the appeal is the trial court’s reliance on the doctrine of novation.

Justice George had held that the conduct of both parties created a new contractual relationship which effectively extinguished the original agreement.

However, Ugbebor argued that the finding was contrary to established principles of Nigerian contract law.

Relying on the Supreme Court’s decision in Heritage Bank Ltd v. Ajugwo, he contended that novation cannot be presumed merely from the conduct of parties.

According to him, for novation to arise there must be a clear agreement by all parties to substitute the original contract with a new one, coupled with an intention to extinguish the previous contractual obligations.

He argued that no witness testified that such a new agreement existed and no documentary evidence established one.

Rather, he maintained that the conduct relied upon by the trial court was consistent only with issues of delayed performance and alleged breach, not the creation of an entirely new contract.

He therefore urged the Court of Appeal to hold that the original agreement remained valid and binding. …For more, Complete your reading.
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