European Court of Justice advocate general Francis Jacobs has advised that, where consumers buy alcohol in a foreign European Union (EU) country, and arrange for drinks to be transported to their home EU state, only the excise duty originally paid is due.

However, should a consumer act on behalf of other consumers, without making a profit, and ask them to help defray the transport costs, the importing country excise duty should be paid, minus any already paid in the exporting state, Jacobs advised.