Because of new laws passed in 2007, the only place where you can now buy cigarettes in Mallorca is in an official tobacconists (Tabacs) or from a machine.

So how many cigarettes, or smoking/pipe tobacco can you take back to the UK? Read the following which is an extract from the UK Government website:

"If you are travelling to the UK from the European Union (EU), you can bring in an unlimited amount of most goods for your own use without paying tax or duty, but certain rules apply."

If a customs official from the UK Border Agency (UKBA) thinks that you may be bringing in excise goods such as alcohol and tobacco from the EU for commercial use - perhaps to sell to other people or simply for reimbursement - they may ask you questions and make checks. You may be asked about:
• the type and quantity of goods you've bought
• why you bought them
• how you paid for them
• how often you travel
• how much you normally smoke or drink

Although there are no limits on the amount of alcohol and tobacco you can bring in from EU countries, customs officials are more likely to ask you questions if you have more than the following:

Cigarettes	800	Cigarillos	400	Cigars	200
Smoking Tobacco	1kg	Spirits	10 litres	Wine	90 litres
Beer	110 litres	Fortified Wine	20 litres

For further details visit the UK Government website at: www.hmrc.gov.uk

The allowances for the Republic of Ireland are the same. Further details see: www.revenue.ie