If a customs officer from the UK Border Agency (UKBA) thinks you may be bringing in excise goods such as alcohol and tobacco from the EU for commercial use - perhaps to sell to other people or simply for reimbursement - they may ask you questions and make checks. You may be asked about:
The type and quantity of goods you’ve bought / why you bought them / how you paid for them / how often you travel / how much you normally smoke or drink
Although there are no limits on the amount of alcohol and tobacco you can bring in from most EU countries, customs officers are more likely to ask you questions if you have more than:
800 cigarettes / 100 cigars / 200 cigarillos / 1kg of tobacco / 110 litres of beer / 90 litres of wine / 10 litres of spirits / 20 litres of fortified wine (for example port or sherry)
If HMRC is satisfied that the goods are for a commercial purpose it may seize them and may not return them to you.