Please note items can not be offered for sale on this forum.
If you are just buying from an American from eBay and they are sending it via the normal post, there's a chance you won't have to pay any duty, although you are liable for it. It depends on how it's labeled etc.
I"m sure others will have more to add, or correct me if I have missed something.
For alcohol you must pay the excise duty (currently £22.64 per litre pure alcohol in the UK), this is added to the declared value and then VAT @15% is added to that:
So a 750ml bottle at 40% = £6.792
+ declared value of $100 = £60
+ 15% VAT = £16.81 duty + VAT payable on this example
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