Bringing cigarettes or tobacco from abroad
Publication date 14-07-2026 | Last update 20-07-2026
Do you want to bring cigarettes or tobacco from abroad? Then keep in mind the maximum quantities you can bring for personal use duty-free. If you bring more than the permitted duty-free quantity, you must declare it and pay import duties, excise duty, and/or VAT.
Different quantities for EU and non-EU travel
How much you can bring depends on the country you travel back from. Different rules apply to travellers from EU countries and travellers from countries outside the EU. The overview of EU countries shows whether the country you travel back from is inside or outside the EU.
If you travel back from an EU special territory, the same rules apply as for travel from a non-EU country.
Travelling from an EU country or Northern Ireland
Per person aged 17 or older, you can bring the following into the Netherlands duty-free:
- 800 cigarettes
- and 200 cigars
- and 1 kilogram of tobacco
- and 400 cigarillos (small cigars of up to 3 grams)
Are you bringing cartons from an EU-country or Northern Ireland?
You can bring 4 cartons with 200 cigarettes each.
Bringing more than the duty-free quantity
If you bring more than the permitted maximum quantity, you must show that the tobacco is for personal use. Customs may ask for proof, such as receipts.
If you can prove that the tobacco is for personal use, you can usually bring it with you. If you cannot provide proof, or not enough proof, you must pay duties and taxes or Customs may seize the tobacco.
Example
On the way back from your holiday in Luxembourg, you buy:
- 3 cartons of cigarettes
- and 20 packs of rolling tobacco of 50 grams each.
In total, you are bringing 600 cigarettes and exactly 1 kilogram of tobacco. This is below the maximum amount, so you do not have to pay duties and taxes.
Travelling from a non-EU country or an EU special territory
You have one duty-free allowance per person aged 17 or older. You can use that allowance in one of two ways:
Option 1: Bring one product up to the maximum
- up to 200 cigarettes
- up to 50 cigars
- up to 250 grams of tobacco
- up to 100 cigarillos
Are you bringing cartons from a non-EU or an EU special territory?
You can bring one carton with 200 cigarettes.
Option 2: Bring a mix of products
You can also bring a combination, as long as the total stays within one allowance.
- Half of one limit means you have used half of your allowance.
- You can then use the other half for another product.
Example
Allowed
- 125 grams of tobacco
- 25 cigars
You bring half of the permitted quantity of tobacco and half of the permitted amount of cigars. You can bring this duty-free.
Not allowed
- 250 grams of tobacco
- 25 cigars
You bring the maximum quantity of tobacco. In that case you cannot bring any other tobacco products.
More than the permitted duty-free allowance
If you bring in more than the permitted duty-free quantity, you must declare this to Customs:
- If you travel by plane or ship, choose the exit at the airport or port with the sign 'Goods to declare'
- If you travel by private transport, you must declare your goods at a customs office at the place where you cross the Dutch border.
You pay import duties, excise duty, and/or VAT on anything you bring in over the permitted duty-free quantity. Cigarettes and tobacco are heavily taxed in the Netherlands. For 1 carton of cigarettes, you pay more than €100 in import duties, excise duty, and VAT. If you do not declare your goods, you also receive a fine on top of the duties and taxes.
Example
You travelled to Turkey and are bringing 400 cigarettes (2 cartons) back into the Netherlands. This is how it works:
- You can bring 200 cigarettes duty-free from a country outside the EU.
- You must declare the other 200 cigarettes to Customs in the Netherlands. You pay duties and taxes on these
Do you work in international transport?
If you work in international transport, you can bring fewer cigarettes and tobacco than other travellers. For example, this applies if you are cabin crew for an airline with destinations outside the EU.
Exceptions
Some crew members are not considered “crew members in international traffic” and therefore do not receive a tax exemption. This applies to:
- crew members engaged in day fishing, artisanal fishing, or sport fishing
- crew members of the Rijksrederij
- crew members working on offshore platforms
- anyone arriving from the sea rather than from a non‑EU country
You can find more information in the Customs Manual (Dutch).
Bringing cigarettes or vapes
You can only bring e-cigarettes or vapes into the Netherlands if they are for personal use. You must not place these products on the market. This means you must not sell or resell them. For more information about the rules for e-cigarettes or vapes, visit the NVWA (Dutch).
Bringing snus or nicotine pouches
You can bring snus or nicotine pouches into the Netherlands if they are for personal use. You must not place these products on the market. This means you are not allowed to sell or resell them.
Dutch smoking policy
Dutch government policy focuses on helping people to stop smoking. For help with quitting smoking, visit ikstopnu.nl (Dutch).