As of March 29, 2024, demonstrating the commercial nature of a cross-border purchase of tobacco is no longer based solely on the quantity transported. This follows the publication of a decree of 27 march 2024 published in Official Journal 29 march 2024.

These provisions concern only products acquired by an individual. You must be over 18 years of age and tobacco must be purchased for your own use.

The decree sets out a list of 12 criteria for determining whether the products acquired for personal consumption, including:

• the quantity of products;
• your economic activity or commercial status;
• the mode of transport used;
• the location of the products or, in the case of transport, their location in your vehicle;
• your destination when it differs from your usual place of residence.

In addition, the Directorate-General for Customs has just communicated the indicative thresholds for the purchase and transport of tobacco within the Community (non-cumulative quantities):

You can find all the criteria and conditions, depending on your situation, on the Service-Public.fr Bring tobacco from the foreigner.