BBC News Online looks at the background to the change in rules and how they will work in practice.

Has the government been under pressure over this issue?

Yes. Recent weeks have seen the government come in for criticism from various sides as hundreds of cross-Channel shoppers complained they were being treated like criminals by customs officers.

The European Commission made clear its concerns about the situation and some newspapers have mounted concerted campaigns over the issue.

The High Court also ruled that customs officers need specific reasons to stop a specific vehicle - there must be some legitimate suspicion that a person is attempting to smuggle goods before they can stopped.

So is the government bowing to the inevitable?

Treasury Minister John Healey rejected that suggestion, explaining the move was part of a longer term strategy to sort out the smugglers from the innocent shoppers.

But Treasury officials have acknowledged that the changes to the guidelines will make the system more "proportionate".

How have the number of cigarettes shoppers are allowed to carry changed?

In theory, shoppers can bring in any amount of goods to the UK, but they must be purely for "personal use".

Clearly, selling them on is illegal, but the issue of what constitutes the maximum for personal use is a grey area.

Until now 800 cigarettes was used as a starting point guideline for the limit people could have for personal use.

But heavy smokers could puff their way through that number in a couple of weeks.

Now the government has upped the guideline number to 3,200, which it says will last the average smoker six months.

The amount of hand-rolled tobacco shoppers will be allowed to carry will rise from 1kg to 3kg.

Anyone bringing in more than the guideline limit is likely to be asked to provide a satisfactory explanation as to how they are for personal use.

Are there any other changes to the rules?

There are - the emphasis will switch from shoppers having to prove the goods were for their personal use to Customs needing to prove they were intended for sale.

That was something the High Court said should change in its recent ruling on Customs checks.

How will this affect smuggling?

Tobacco industry figures suggest it will not have enough of an impact on the smuggling that blights legitimate tobacco outlets and costs the Treasury huge amounts in lost revenue.

Tim Lord, from the Tobacco Manufacturers Association, said only a cut in duty on cigarettes could undermine the smuggling trade.

The government instead says the plans will make an "important contribution" to the drive against smuggling.

That is particularly because it expects now to get more help from cross-Channel transport operators.

The Treasury says cutting duty on tobacco to French levels would mean the money had to be made up elsewhere - through a 1.5% increase in VAT, or a 2p in the pound increase in income tax, or less investment in public services.

Why have the guidelines on alcohol not being changed too?

There is not the same perceived problem with alcohol, says the government.

Under the current guidelines, two people can bring a tonne of alcohol into the UK - and that really ought to be enough for anyone, say officials.