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Duty free allowances from spain

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HALIFAX45 | 15:56 Wed 26th Mar 2008 | Travel
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3200 is the max allowance is this per person or couple
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if you're travelling to the EU (including Britain)... Britain's in the EU too, so there's no duty free any more. The exception is if you're coming from the Canary Islands, which is a special zone. Anyway, any allowances mentioned anywhere are usually per person; not everyone travels in couples.
3200 i.e. 16 cartons per person
Theoretically, you're allowed to import an unlimited quantity of 'duty paid' (rather than 'duty free') cigarettes from any EU country (with the exception of a few new member states), as long as they're for your personal use. ('Personal use' includes bona fide gifts to others but not cigarettes that you'll resell, irrespective of whether they're sold for a profit or not).

HMRC have a guideline figure of 3200 cigarettes per adult as the maximum they'll accept before challenging travellers about whether they're really for personal use. However, it's important to note that HMRC could still seize smaller quantities if they had reason to suspect that they weren't for personal use. In particular, if you bring back several different brands you risk having all your cigarettes confiscated because it's unlikely that HMRC would accept that they were all for personal use

Chris
What Buenchico says is correct.
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