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You will need to make a declaration when you: Have gone over your allowance Intend to sell any of the goods Have restricted or banned items For anything you bring in above your allowance, you will need to pay Customs Duty: At 2.5% for goods worth up to 630 For goods worth more than 630, the rate will depend on the type of good Final thoughts: How many cigarettes can I bring to UK guidelines You can bring in up to 200 cigarettes as part of your personal allowance, without needing to pay tax and duty, but no other form of tobacco on top of this