When it’s not duty free – what is it?

I want to bring back more than 3 liters of scotch whiskey I return from EEUU to EC. Does anyone know how much duty is paid when it’s no longer duty free?
A link to the exact rule is much appreciated. I’ve seen everything from 25% of price of bottles to $7.34 more per bottle and don’t know what’s correct.

Thank’s

Julie Combs

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