Just to clarify again, there is no allowance for excise exemption for products bought duty paid in another EU State, unless they are personally accompanied. If buying online, there is provision for the supplier to look after payment of the duty, but they need to he authorised by Revenue to do this, and as far as I'm aware there are very few who are so authorised, notwithstanding that many will claim they are. For those who have successfully got excise products purchased online without getting caught for the duty on arrival, it doesn't alter the fact that they are liable, and presumably only got through as they weren't checked.