Revenue Hammer Message Home - Don't Smuggle or else

Excise shopping / Smuggling
HMRC Guidance
19 May 2006
There have been a number of reports in the press in recent days
regarding a change in our policy. Unfortunately, some of them may
have given a misleading impression of the effect of the changes we
have made.  There have been no changes to our policies relating to
what excise goods (ie, alcohol and tobacco) individuals can or
cannot bring back with them from other countries. The only changes
have been to the sanctions we apply in certain circumstances when
people have broken the rules.