Tax and duty on goods bought from within the EU
Alcohol and tobacco
There is no Customs Duty payable.
There is no import VAT payable, unless the goods are purchased or sent from a European Union (EU) 'Special Territory' - see below.
UK Excise Duty must have been paid regardless of the quantity and even if the goods are a gift.
It is the responsibility of the person that you're buying the goods from to ensure that UK Excise Duty is paid before they send you the goods. You should therefore expect the price you pay to reflect the payment of UK duty. If the price is very low, UK duty has probably not been paid.
If the person you're buying the goods from does not pay UK Excise Duty before they send them to you, the goods can be seized by customs on arrival in the UK and you may not be able to get a refund on their value. It's therefore a good idea to check with them whether Excise Duty has been paid.
In addition, cigarettes and hand rolling tobacco must bear UK health warnings and fiscal marks, and containers of spirits that are larger than 35cl must bear a UK duty stamp.
All other goods
If you're ordering or sending purchased goods (other than alcohol and tobacco) to the UK from another EU country then it's just like shopping in the UK:
there is no Customs Duty payable
there is no import VAT payable, unless you're ordering or sending purchased goods from one of the EU 'Special Territories' and if the value of the goods is £15 or more, however from 1 April 2012 all merchandise sent to the UK from the Channel Islands is subject to VAT - see below
there is no Excise Duty to pay