Hi,
ich bin mir nahezu sicher, daß es für Zigaretten eine Sonderregelung gibt - aber guck doch einfach mal in die Zollbestimmungen! So sieht es aus:
http://www.revenue.ie/
DUTY PAID AND TAX PAID GOODS.
No additional duty or tax will be charged on goods bought duty and tax paid (e.g. in shops, supermarkets etc.) in another EU country, provided the goods are for your personal use.
If your purchases are equivalent to or less than the quantities shown in the table they will, generally speaking, be regarded as for personal use. If you exceed these quantities you may have to prove that the goods are for your personal use.
GOODS MAXIMUM QUANTITY
Cigarettes 800
Cigarillos 400
Cigars 200
Smoking Tobacco 1kg
Spirits (whiskey, gin, vodka, etc.) 10 litres
Intermediate Products (e.g. port, sherry,etc. but not including sparkling wine) 20 litres
Wine (of which only 60 litres can be sparkling) 90 litres
Beer 110 litres
However, there are specific limits on the amount of tobacco products you can bring into Ireland for your personal use which have been bought in the following EU countries:
CZECH REPUBLIC - 200 cigarettes OR 250g smoking tobacco OR 50 cigars OR 100 cigarillos.
ESTONIA - 200 cigarettes OR 250g smoking tobacco
HUNGARY, LATVIA, LITHUANIA, POLAND, SLOVAKIA, SLOVENIA - 200 cigarettes.
If you have tobacco products over these specific limits you must declare them to a customs officer in the red channel and pay the appropriate duties and taxes.
TRAVELLERS UNDER 17 ARE NOT ENTITLED TO TOBACCO OR DRINKS ALLOWANCES.
Please Note.
Goods imported for commercial purposes must be declared to Customs.
You should keep your receipts as proof that you have paid duty and taxes.
Grüße
Wendy