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From Non-EU Countries Strict duty-free limits apply: 200 cigarettes max (or equivalent) Anything above: subject to tax or confiscation From EU Countries More flexibility exists, but: It must still be for personal use There are guideline thresholds, but not fixed limits
10.1016/j.pmedr.2019.100830 13
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Halpern-Felsher recently completed a survey of 225 adolescents and young adults who felt like a sampling of e-cigarette ads were targeted to people their age, not older adults
The current UK rate of VAT is 20%