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What are the limits?
Alcohol and tobacco
If you bring in goods on which tax has been paid in an EU country, you won’t have to pay any tax or duty on them in the UK. But remember any alcohol or tobacco you bring in must be for your own use or as a gift and be transported by you (HM Revenue & Customs).
The EU countries are Austria, Belgium, Bulgaria, Cyprus, Czech Republic, Denmark, Estonia, Finland, France, Germany, Greece, Hungary, Ireland, Italy, Latvia, Lithuania, Luxembourg, Malta, Netherlands, Poland, Portugal, Romania, Slovakia, Slovenia, Spain, Sweden and United Kingdom.
Different rules for alcohol and tobacco apply in some EU countries.
From Estonia - 200 cigarettes or 250g of smoking tobacco.
From Bulgaria, Lithuania or Romania - 200 cigarettes.
For more information visit http://www.hmrc.gov.uk