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As an island nation smuggling in Britain has been, historically, a way of life for many. To suggest that this habit was entirely dead would be straining credibility too far and, as a result, there is an inclination to take the work of the Customs and Excise quite seriously.

Besides which it is one thing to slip in the odd bottle over the allowance yourself, but it is quite another when, in this age of constant travel, foreigners start doing it as well, thereby depleting the Chancellor of the Exchequer of his justly legislated-for dues.

Add to this the complication of legislation within the European Union, alleged to be designed to remove national barriers and encourage free trade, and you have a real dog's breakfast.

That said, the allowances of what you can take with you are not ungenerous. However, within the EU should you be so misguided as to try and sell more than the permitted amount of goods you have bought in another country, you could lose the lot and head off to the cooler for up to seven years, the sort of holiday you might not have had in mind when you left home. Furthermore, should the family, or worse still, your wife's, car be involved that too would soon be a feature of one of those property auctions you hear about.

Do not, therefore, exceed the following limits. 10 litres of spirits, 800 cigarettes, 400 cigarillos, 200 cigars, 1 kg of smoking tobacco, 20 litres of 'fortified wine' (port and sherry to you and me) and 90 litres of wine, only 60 litres of which can be the bubbly variety. As if this was not enough for a pretty good party you may also include 110 litres of beer.

Do not for one moment think that you can cash in on the younger members of the family's allowances - under 17 they don't have any and over 17 they are likely to want their share for themselves.

For travellers from outside the EU the allowances are less generous. 200 cigarettes or 100 cigarillos, or 50 cigars or 250 gms of tobacco; 2 litres of still table wine, 1 litre of spirits or strong liqueurs, 2 litres of fortified wine, 60 cc/ml of perfume, 250 cc/ml of toilet water and £145 worth of all other goods (including gifts and souvenirs just in case you thought you had spotted a loophole).

Never carry anything into the UK for someone else. Even if you can be sure of them you don't know where the article was before them. Make sure all your car passengers are aware of the rules. Do not bring in prohibited and restricted goods, including livestock.

Traditionally Customs and Excise have always relied quite heavily upon tip-offs for the better carrying-out of their work. If you come across something being done illegally don't hesitate - call Customs Confidential on 0800 59 5000. You