Thanks for that Luci.

* Member States may, if they so wish, apply a lower limit for tobacco allowances (eg 40 instead of 200 cigarettes) to travellers entering the EU by land and by sea.

Whats the betting the UK will be one who does.

It wouldnt be very fair if they did considering how many you can bring back duty paid (but still much cheaper) from the EU.

I have searched the HM Revenue & Customs site for this info as I would have preferred to get it from the horse's mouth so to speak, but can't find anything on there.

I also see from that link that perfume will be included in your €430 allowance and not separate as it is at the moment. Won't bother me as we only occasionally buy it.

luci