Duty Free Allowances for the UK and the Eurupean Union

Duty Free Allowances

Travelling To	Tobacco	Spirits¹	Wine	Perfume	Gifts²
The EU from non-EU Countries	200 Cigarettes, 50 cigars or 250g of tobacco	1 litre	2 litres	60 ml	£145
The EU from an EU Country³	HM Customs specified limits to what it considered to be reasonable for personal use, however this has been ruled illegal so at present there is no limit, so long as you can justify that it is for personal use.
Australia	250 Cigarettes or 250g of tobacco	1.125 litres	Not known	Reasonable Quantity	AUS $400
Canada	200 Cigarettes, 50 cigars or 250g of tobacco	1 litre	Not known	Reasonable Quantity	Variable
Hong Kong	200 Cigarettes, 50 cigars or 250g of tobacco	1 litre	Not known	60 ml	Variable
USA	200 Cigarettes, 50 cigars or 250g of tobacco	1 litre	Not known	Variable	$100

This allowence includes spirits, liquers over 22% Vol and fortified wines (eg sherry and port)
The gift allowance of family members cannot be pooled thus if you buy a gift that exceeds the individual limit then duty is payable on the whole of the value of the gift
EU countries consist of Austria, Belgium, Cyprus, Czech Republic, Denmark, Eire, Estonia, Finland, France, Germany, Greece, Hungary, Italy, Latvia, Lithuania, Luxembourg, Malta, The Netherlands, Poland, Portugal, Slovakia, Slovenia, Spain, Sweden, United Kingdom (excluding the Channel Islands).
Most countries do not permit a mixture of duty free and duty paid items within the same allowence to be imported, ie a Bottle of Vodka (duty free) and a bottle of Whiskey (duty paid)