I emailed HM Customs about this and have pasted their reply below. You should note that if driving back to UK you are only allowed to take 800 through Germany. I have printed the email and will take it with me next time I am coming to UK from Bulgaria or Hungary. It would be interesting to know the actual policy at Heathrow.
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Dear Philip,
Thank you for your email.
Public Notice 1, A Customs guide for travellers entering the UK, states under the heading Travelling Within the European Union, that from EU countries there are no limits on the amount of duty and or tax paid tobacco that you can bring into the UK as long as they for your own use, or gifts, and are transported by you.
If you are bringing in tobacco goods and we have reason to suspect they may be for a commercial purpose, an officer may ask you questions and make checks. For example, about;
The type and quantity of goods that you have brought,
Why you brought them,
How you paid for them,
Whether all your goods are openly displayed or concealed,
How often you travel,
How much you normally smoke,
Any other relevant circumstances.
We are more likely to ask you questions if you have more than 3,200 cigarettes.
All Public Notices are available from the National Advice Service on 0845 010 9000, (International +44 2920 501 261) or, from our website at
[You must be registered and logged in to see this link.] via the following links:-
`Library¿ which is under the heading ¿Quick Links¿
`Publications¿
`Notices, information sheets and other reference material¿
`Import, export &
international trade¿
`Public Notices¿ which are listed in numerical order.
I must emphasise that the advice given is based on the information you supplied. If the nature of the transaction changes in technical detail, or the relevant details provided were incomplete or incorrect, we will not be bound by this ruling.
Yours sincerely,
John Mills
HM Revenue &
Customs
Customs, International Trade &
Excise
Website:
[You must be registered and logged in to see this link.]"