There are certain goods that cannot be brought back into the UK - even if they are freely available overseas.
Employees need to be mindful of banned and restricted goods before returning to the UK. Some restricted goods can be brought in providing that a licence is granted.
Employees must be reminded that attempting to conceal banned or restricted goods in personal luggage can have severe legal consequences.
If your employee is travelling to or from a country outside the European Union, they need to declare cash worth €10,000 or more (or the equivalent in another currency) to HM Revenue & Customs (HMRC). Take cash in and out of the UK.
Important: This information is still current but could change as a result of the withdrawal of the UK from the European Union. Any changes will be documented here. For more information, see Brexit support for employers.