Smuggling

As with fuel, tobacco and alcohol remain cheaper in other EC Countries.
When the law changed and duty free goods from other EC Countries were
abolished, HMC&E used to provide guidance as to how much tobacco and
alcohol could be brought into the UK for "own consumption".
Recently there have been a number of fairly high profile cases where the
Courts ruled against HMC&E where quantities exceeding the stated
guidelines where held to be allowable.
HMC&E guidance is now much broader:
"You do not have to pay any tax or duty in the UK on goods you have
bought tax paid in other EU countries which are for your own use, and
which have been transported by you. 'Own use' includes goods for your
own consumption and gifts. But you cannot bring back goods for payment,
even payment in kind, for re-sale, or for business purposes. These would
then be regarded as held for a commercial purpose."
See www.hmce.gov.uk/public/yourcust/yourcust.htm for more information.

If HMC&E form the view that goods found are for commercial use, not only
the goods but the vehicle may be seized.
HMC&E expect operators to take specific steps to prevent their employee
drivers from"smuggling".
We can assist both with the required system/driver training and when
problems arise at the point of entry or elsewhere.