Wait, are you talking about excise duty or just import tax?
If it's excise duty then it's weird because if I buy for example a box of rum there will be no additional excise duty for it even if country where I bought it doesn't have excise duty for alcohol, of course if there is no limitations on the amount.
I am currently living in UK and planning to visit my friend in Estonia in couple of weeks. He asked me if I can bring few litres of base liquid without nicotine from UK, it's just very cheap about 4 Euro per litre. So a question is will I have problems with customs in Estonia if I bring for example 7 L. of glycerine and 3 L. of propylene glycol?
Looking forward for your answers!