customs question

Dear all,

A quick legal question:

If a person was to go to Gibraltar from Spain and bring out the limit (i think £145) worth of electric goods back to Spain(back in the EU), and then go back to Gib (leaving first item in Spain)and buy another item and take it back to spain, and repeats this let's say five times on different days, so all five items are in spain and no law has been broken, what is the law when that person takes those five items back to the UK. Surely once they've been taken into the EU there is no limit to how much one can take between EU countries? Will there be any trouble because I'm don't believe the law has been broken? Can anyone confirm or explain this? any lawyers out there?

BJ