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For more on marking an answer as the "Best Answer", please visit our FAQ.Dzug has provided an accurate answer (as always) but I think he might have mis-interpreted part of your question. If you're asking whether you're allowed to bring back cigarettes from the USA to the UK, without paying tax or duty, the answer is 'yes' but you're only allowed to import a maximum of 200 cigarettes.
Chris
Chris
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