Poland applies the EU's lower 40-cigarette limit to overland arrivals, which covers the Ukrainian and Belarusian borders.
- Between EU countries there is no duty-free limit. Goods bought tax-paid in another member state travel with you; customs may only ask what a very large quantity is for, against indicative figures of 800 cigarettes and 10 litres of spirits.
- The tobacco allowance is the lower one for land and sea arrivals: 40 cigarettes rather than 200. The rest of the allowance is the EU standard - 1 litre of spirits over 22 % (or 2 litres of fortified or sparkling wine), 4 litres of still wine and 16 litres of beer.
- Other goods are capped by value - EUR 430 arriving by air or sea, EUR 300 by land - and the allowance cannot be pooled between travellers for a single item.
- Cash of EUR 10,000 or more must be declared, counting notes, coins, cheques and prepaid cards together. The money is seized for not declaring it, not for carrying it.
- The Ukrainian border crossings are the busiest external EU land border, and the lower tobacco limit is enforced there.
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