Originally Posted by NWIFlyer

It seems pretty clear, to me at least, that the OP is probing to see if there's a loophole in the system. There isn't - you either choose to comply with the law and declare, or you don't and risk the consequences of HMRC targeting you based on intelligence. It doesn't matter if you have HBO or checked luggage, it doesn't matter where you make the declaration, but legally you should do so. If you fail to do so, you commit an offence. Trying to draw a distinction between the two is irrelevant and diversionary.

Previous posts in other threads seem to support this, as (s)he talks about having previously brought in 4000 at a point where the UK was still a member of the EU Customs Union and the harmonised rates were set considerably higher than the current limit of 800 for intra-EU.

What has emerged has been advantageous for those of us who either occasionally smoke and/or drink, as we have access to Duty Free pricing on small quantities, but unfortunately for the OP, as seemingly a heavier smoker, the reverse is true. That's life, I'm afraid.