Spirits
Other than the amount of spirits that you may import duty and taxfree, you can at most, by paying duty and tax, import 2 litres spirits, 7 litres tablewine and 8 litres beer.
If you exceed this amount, then customs will confiscate the excess amount.


Other luggage
Goods sent as luggage or brought along on behalf of others will be imposed duty and tax.
Goods imported duty and taxfree as luggage, and that by some reason have been sent back to the seller, ex. in order to exchange them, will be imposed duty and tax payment.

It is punishable by law not to inform customs if you carry goods exceeding the permitted amounts.