This is an out and out lie by the Treasury.

Right now I can already go to the EU and fill my car with booze until the axles threaten to break. And then bring it back into the UK without paying any duty, so long as it's for private consumption.
After Brexit that will no longer be possible. So we'll drop from a system with no quota to one with a very tight quota.

But there's an extra electioneering fiddle. HMRC will forego the alcohol tax on booze sold on the Channel crossing so it will be cheaper than it is now.
They are effectively subsidising cross-channel booze purchases to the tune of several hundred million pounds of lost duty revenue a year.

So currently you buy as much alcohol as you like anywhere in the EU and the duty is included so you can bring it back duty free.
After Brexit you will *only* be able to buy duty free booze on the ferries. It will be cheaper than in the UK for sure. But you won't be able to buy duty free stuff on the Continent beyond your microscopic personal limit.
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