'If you bring in goods on which tax has been paid in an EU country, you do not have to pay any tax or duty on them in the UK. However any alcohol or tobacco you bring in must be for your own use and transported by you.
Own use’ includes goods for your own consumption and gifts. If you bring in goods for resale, or for any payment, even payment in kind, they are regarded as being for a commercial purpose.
But there are special rules for cigarettes and some tobacco products from some EU countries.
The EU Countries are: Austria, Belgium, Bulgaria, Cyprus*, Czech Republic, Denmark, Estonia, Finland, France, Germany, Greece, Hungary, The Irish Republic, Italy, Latvia, Lithuania, Luxembourg, Malta, The Netherlands, Poland, Portugal, Romania, Slovakia, Slovenia, Spain (but not the Canary Islands), Sweden, The UK (but not the Channel Islands).
Though the whole of Cyprus is part of the EU, goods from any area of Cyprus not under effective control of the Government of the Republic of Cyprus are treated as non-EU imports.
Although Gibraltar is part of the EU, it is outside the Community Customs territory. The Customs allowances for outside the EU therefore apply.
Alcohol or tobacco
If you are bringing in alcohol or tobacco goods and we have reason to suspect they may be for a commercial purpose, a Customs officer may ask you questions and make checks, for example about:
* the type and quantity of goods you have bought
* why you bought them
* how you paid for them
* whether all your goods are openly displayed or concealed
* how often you travel
* how much you normally smoke or drink or
* any other relevant circumstances.
You are particularly likely to be asked questions if you have more than:
3200 cigarettes, 200 cigars, 400 cigarillos, 3kg tobacco, 110 litres of beer, 90 litres of wine, 10 litres of spirits, 20 litres of fortified wine (such as port or sherry).'
Seems to imply you can bring back more if you have a legitimate reason?