Guide
Tobacco allowances: EU travel versus arrivals from outside the EU
"Duty-free" allowances and intra-EU personal-use guideline values are two different regimes with two different sets of figures. This guide explains the distinction and points to the official sources for the current numbers, which can change.
Last checked: September 2026
In short
Travelling between two EU countries with tobacco bought and taxed in the EU is not subject to duty-free limits — excise and VAT are already paid, so there is no fixed personal limit, though each member state may apply its own indicative guideline values (which, EU-wide, may not be set below 800 cigarettes) to help distinguish personal use from commercial import. Arriving in the EU from a non-EU country is a separate regime: goods carried in personal luggage from outside the EU benefit from a VAT and excise exemption only up to allowances set under Directive 2007/74/EC, and Portugal applies its own version of these thresholds through the Autoridade Tributária's traveller guidance — always check the current figures on the official pages below rather than relying on a number quoted elsewhere, since thresholds are periodically revised.
Key points
- Intra-EU travel has no fixed duty-free limit — tax is already paid — but guideline values (minimum 800 cigarettes EU-wide) help distinguish personal use.
- Arrivals from outside the EU are a separate regime with genuine duty-free allowances under Directive 2007/74/EC.
- Portugal's current thresholds are set nationally within the EU framework and can change — always check the official page.
- Above guideline or allowance levels, you may need to show the goods are for personal use.
Travel within the EU: no duty-free limit, but indicative values
When tobacco is bought in one EU country and carried to another for personal use, excise duty and VAT have already been paid in the country of purchase and are not due again elsewhere in the EU. Because customs authorities can still question whether large quantities are genuinely for personal use, the EU sets indicative guideline values that member states may not set lower than: 800 cigarettes, 400 cigarillos, 200 cigars, or 1 kg of tobacco. Above these levels you may be asked to show evidence the goods are for personal use, not resale.
Arriving from outside the EU: duty-free allowances
Directive 2007/74/EC sets the framework under which travellers arriving from a non-EU country can bring tobacco in personal luggage free of VAT and excise duty, up to fixed thresholds; member states may set their own level within a band the directive allows, and may apply a lower allowance to travellers arriving by land or inland waterway than by air. Because the exact figures Portugal currently applies are set nationally within that EU framework and can be revised, they must be checked directly on the Autoridade Tributária's traveller guidance rather than assumed.
Why the two regimes are easy to confuse
Both regimes are commonly described using the word "duty-free", but only the non-EU arrivals regime actually involves goods sold free of duty and tax. Intra-EU travel involves goods that were already fully taxed at purchase; the only question is whether the quantity carried looks like personal use. Mixing the two figures up is the most common source of confusion among travellers.
Where to check current figures
For the EU-wide indicative values for intra-EU travel, see the European Commission's Your Europe page on alcohol, tobacco and excise duties. For allowances on arrival from outside the EU into Portugal, see the Autoridade Tributária's guia para viajantes and the customs information portal, both of which are updated when thresholds change.
Common questions
- Is there a duty-free limit when flying from Portugal to another EU country?
- No fixed limit applies because tax was already paid at purchase within the EU, but customs can apply indicative guideline values (no lower than 800 cigarettes EU-wide) to check the goods are for personal use.
- What allowance applies arriving in Portugal from outside the EU?
- It is set nationally within the EU framework of Directive 2007/74/EC and can change, so check the Autoridade Tributária's current traveller guidance rather than a fixed figure.
- Why do people confuse EU travel limits with duty-free allowances?
- Both are commonly labelled "duty-free", but only goods bought outside the EU are genuinely tax-free; goods bought within the EU are already taxed and only subject to indicative guideline values.
Sources
This page is general information about Portuguese rules and Lisbon practice, not legal advice. Rules change; check the sources for the current text. Tobacco is for adults 18 and over.