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Example If you bring in 19 litres of wine, you must pay tax and duty on all of it because you have gone over your 18 litre allowance for wine Tobacco allowance You can bring in one of the following: 200 cigarettes 100 cigarillos 50 cigars 250g tobacco 200 sticks of tobacco for electronic heated tobacco devices You can split this allowance - so you could bring in 100 cigarettes and 25 cigars (both half of your allowance)

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