Kay is quite correct in her post about the limit being a guideline. However as I have said on another forum customs are a law unto themselves and their guideline should be treated as such. Despite stongly objecting and quoting their guidelines I have been questioned on amounts much less than their guideline limit. On other occasions the opposite has occurred.
Burden of proof is also debatable. HMIR still use it in their dialogue when questioning you over your goods. They have lost two cases and an appeal over Burden of Proof. It is now established law that Customs have the burden of proving, on a balance of probabilities, that the passenger is bringing in goods for a commercial purpose.
UK Customs have also been reprimanded by the EU. Frits Bolkstein, a senior EU official responsible for the upkeep of the single market stated : - "EU law lays down indicative levels but the burden of proof is on Customs," he further said. "Member states cannot put the burden of proof on the traveller."
The new guidelines are via any means of transport entering into the UK. I await with baited breath if anyone will take them to task over the new lower 800 cigs & 1kg baccy guideline

thanks AV KID for shedding some light on this,

PERSONAL MUSINGS POST
I am wondering whether the 'break-even' point between revenue on tobacco and alcohol has been reached.
In other words...would it be wiser for the UK Government to lower the taxes on these consumables and then make up the losses incurred from people buying abroad, and giving the taxes to another Country?
For example: if the losses of Revenue due to 'duty-free' goods is greater than a tax reduction loss, drop the taxes to a level where people will go back to buying them in the UK at a lower tax level, and the UK can experience the joy of collecting ALL the taxes lost overseas , as well as those collected from buyers IN the UK.
But the old hot chestnut of trying to wean people off these commodities for the sake of the Nation's Health by making them too expensive etc will reappear. I personally think that 'ploy' had absolutely nothing to do with concern for our Health, and ALL about getting more tax revenues.

NICK I TOTALLY AGREE, what happened to freedom of choice, pressure from government to do as they say

i think ciggy border runners should get a job and stop whinging, everything hits a limit its only a few years ago musicians were getting away with murder in salou raping the bars charging up to 200 euros for aload of crap now they fight over a 75 euro gig.

Go on Local, get it all out of your system. It's certainly clear that the season's over. I am not a cigarette smuggler, I have a job. However, if I do travel from Spain to the UK, I will always take cigarettes with me. Why wouldn't I, considering the price for a packet of 20 is pushing £7 in the UK.