Never carry drugs. According to the Foreign Office over 3,000 UK citizens are currently imprisoned overseas and over a third of these have been detained for drugs offences. Thailand, Singapore and Turkey are just some of the countries that can impose a death sentence for drugs trafficking and countries closer to home also have stiff penalties. Greece and Cyprus have imposed life sentences and Spain has jailed people carrying drugs through customs for 12 years.

Apart from drugs there are various goods that are either 'prohibited' or 'restricted' when you return to the UK. Examples of prohibited or banned goods include weapons such as knuckledusters, flick-knives, death-stars and other martial arts equipment and blowpipes. Indecent and obscene material featuring children and other pornographic material 'other than that which depicts the type of consensual sexual activity between adults which can be legally purchased in the UK'. And counterfeit and pirated goods such as clothing, watches and CDs.

Restricted goods are items that require a special import licence, and include firearms, explosives and ammunition; pets, including birds. Note that the Pet Passport Scheme allows pet dogs and cats to be imported from the EU and certain other countries without the need for quarantine, providing certain conditions are met.

Also, endangered species, including birds and plants, whether alive or dead (this includes items such as fur, ivory, skins and coral). In addition, meat and poultry, and most of their by-products including bacon, ham, sausages, pate, eggs, milk and cream are illegal to import. However, you are allowed 1kg of meat per person from non-EU countries as long as it is fully cooked and in airtight containers. You might be surprised to find that some plants, including trees, shrubs, potatoes, certain fruit, bulbs and seeds are banned. It is also illegal to bring in radio transmitters such as CB radios that are not approved for use in the UK.

The Customs and Excise website contains more information plus a list of telephone numbers to call for further advice. Other countries ban and restrict the import of goods as well - if in doubt, check with customs or with the embassy of the country you intend travelling to.

Finally, limits apply to legal substances such as alcohol and tobacco and other goods purchased abroad. Beyond these limits you must pay tax or 'duty'.

You do not pay duty on goods bought in other EU countries 'for your own use'. The term 'for your own use' includes gifts, but you cannot sell items bought in other EU countries. Customs and Excise publish a list of 'limits' it considers reasonable for your own use - available on their website. You can also check out the 'duty free' limits that apply when you bring things back from countries outside the EU.

When you return to the UK you will have to pass through one of three 'channels'. Use the red channel if you have something to declare (over the standard limits with duty to pay), the green channel if nothing to declare and the blue channel - nothing to declare and returning from another EU country.