With effect from 1 January 2021, EU passengers will no longer pay UK excise duties or charges on alcohol and tobacco products, The Independent reported.

For those leaving Great Britain (England, Wales and Scotland) for EU countries, duty-free alcohol and tobacco will apply. The European Union’s customs rules, limiting imports of 200 cigarettes, will come into force from 1 January 2021. The freedom to bring back anything from Europe will end. Instead, new worldwide limits will apply for goods brought into Great Britain, the report said. The government promises “one of the most generous allowances anywhere in the world” for alcohol and tobacco.
The changes apply to England, Wales and Scotland. It is not clear at this stage whether the new rules would also apply to Northern Ireland.