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You're always allowed to bring goods of a certain value back home without having to pay any duty or import tax. But there's a limit on the amount of tobacco and liquor you can bring back duty-free, and some countries have separate limits for perfumes; for exact figures, check with your customs department. The values of so-called "duty-free" goods are included in these amounts. When you shop abroad, save all your receipts, as customs inspectors may ask to see them as well as the items you purchased. If the total value of your goods is more than the duty-free limit, you'll have to pay a tax (most often a flat percentage) on the value of everything beyond that limit.
If you're coming from outside the European Union (EU), you may import the following duty-free: (1) 200 cigarettes or 100 cigarillos or 50 cigars or 250 grams of tobacco; (2) 2 liters of table wine and, in addition, (a) 1 liter of alcohol over 22% volume (most spirits) or (b) 2 liters of alcohol under 22% volume (fortified or sparkling wine) or (c) 4 more liters of table wine; (3) 50 milliliters of perfume and 250 milliliters of watered de toilette; (4) 200 grams of coffee, 100 grams of tea; and (5) other goods to the value of €175 (€90 for those under 15).