European law allows unlimited importation of goods subject to excise duty, such as tobacco on the basis that those goods are for the individuals private personal use and are not ordered for re-sale. As a responsible retailer and to assist UK customs to determine that the goods are for private and personal use we only allow you to order a maximum of 800 same brand cigarettes once a month or the allowable amount of rolling tobacco.
As highlighted below, european law states that the private person ordering the goods must personally arrange transportation of those goods.
The legislation does not indicate that the goods have to be accompanied with the person. Only that the private individual arranges the transportation. (Our customers personally arrange the type of transportation when they order). Neither does it mention distance selling. In current European Legislation there is no reference or legal basis to 'carried or accompanied by'.
We state they must all be the same brand and you may only reorder after 30 days as this is a fair indication they are for your personal private use. You must personally arrange transportation for your goods to comply with european law - this is done by selecting a shipping method after you have added your goods to your shopping trolley.
You are NOT allowed to resell them. This is in line with EEC law on T2 duty paid goods.
Article 8 of the European Directive states that:
"According to the principles governing the internal market, private persons are entitled to bring excisable goods from one member state into another without any restrictions provided that the goods are acquired for their own use and are transported by the private individuals themselves. Excise duties on these products are charged in the member state of purchase and no further excise duties are charged in the Member state of Destination. The objective of this harmonised rule is to ensure the proper functioning of the internal market".
The important point here is that all the tobacco we send you is DUTY and VAT PAID. We have paid all Luxembourg, Belgium and Spain taxes for you.