We were on the spirit last April and brought a lot of cigarettes and booze on the second day at sea (cigarettes we were allowed to take with us but the alcohol was delivered to our state room the last night of the cruise) the next day we found out about the restrictions so we were a little nervous when we got home. But customs didn't check our bags. They didn't even look at our passports to see that we were who we were supposed to be which was a little unsettling with all the post 9/11 crap going on. They just took our customs declaration forms of which they didn't look at those either. So we had to pay no extra tax and we brought our fair share of stuff on board and on land. But knowing our luck we'll get zapped on the next cruise. I think the tax is 10% of the purchase price but I'm not sure.
Carnival Legend:Western Caribbean
RCCL - Explorer of the seas: Bermuda - April 08
NCL - Spirit: Eastern Caribbean - April 07