Although still affectionately referred to as duty free, the goods we now bring back from the EU are tax free. Contrary to popular belief there are no limits on what you can buy and take with you when you travel between EU countries, as long as it is for personal use, and not for resale. Taxes (VAT & excise) are included in the price you pay. To determine whether the tobacco and alcohol you buy are for personal use, each country sets guidelines

It's important to remember that shops and hypermarkets in France are often closed on Sundays, and most shops, though not the large hypermarkets close for a 2 hour mid-day break.

Most people bring home quantities of alcohol and tobacco, but there are important tips to be aware of when buying these items. The amount you bring in must be for your own use, and transported by you. The term "own use" includes goods for your own consumption and gifts. If you are bringing in goods for resale or for any payment, they are regarded as being for a commercial purpose. The personal guidelines published by Her Majestys revenue and Customs are more that enough to keep the average person going throughout the barbeque season, but many are unaware of the actual figures.

It's important to know these figures, as anyone suspected of bringing in exceptional amounts of alcohol or tobacco may attract the interest of customs officers, who need to be certain that the goods are for personal use, and not for commercial purpose. Some EU countries have their own rules or limits about the amount of tobacco that you can bring back without paying UK duty - make sure you check with each countries authority if in doubt.

If you are travelling by coach, ferry or aircraft, and they store your goods while returning to the UK make sure that you collect the exact goods you bought when you get back to the UK. If you have doubts about the products you are bringing in, you should speak to a customs officer in the red channel or on a red phone point.