More relaxed rules introduced over the years have created a much bigger window of opportunity for those wishing to bring Duty Free goods home from holiday. But while they are more relaxed, there are still rules!

You don’t have to pay tax or duty on goods you have bought in another EU country as long as tax was included in the price when you bought the items and they are for your own use, transported into the country by you.

‘Your own use’ includes gifts but not any item intended to be used as payment or to be resold.

If you bring back large quantities of alcohol or tobacco, a Customs Officer is more likely to ask about the purposes for which you hold the goods because they’ll assume they’re not solely for your own use.

In this instance, large quantities is defined as:

- 800 cigarettes

- 400 cigarillos

- 200 cigars

- 1 kg of smoking tobacco

- 110 litres of beer

- 10 litres of spirits

- 90 litres of wine

- 20 litres of fortified wine e.g. port or sherry

And do make sure you know your EU countries! Currently these are: Austria, Belgium, Bulgaria, Cyprus (Greek part), Czech Republic, Denmark, Estonia, Finland, France, Germany, Greece, Hungary, Irish Republic, Italy, Latvia, Lithuania, Luxembourg, Malta, Netherlands, Poland, Portugal, Romania, Slovakia, Slovenia, Spain (but not the Canary Islands), Sweden and the United Kingdom (but not the Channel Islands). Gibraltar is excluded for this purpose.

When traveling from outside the EU to the UK, you are entitled to bring in the following, provided you travel with the items and do not intend to sell them.

• 200 cigarettes, or 100 cigarillos, or 50 cigars, or 250g of tobacco

• 4 litres of still table wine

• 1 litre of spirits or strong liqueurs over 22% volume; or 2 litres of fortified wine, sparkling wine or other liqueurs

• 16 litres of beer

• 60cc/ml of perfume

• £390 worth of all other goods including gifts and souvenirs.