Cigarettes could never be ordered online, but on the way home from Germany, we easily brought over 2 cartons of 29-stick Pall Mall for personal use.
By the way, I looked into the attachment and in our case, the essence is contained in the following:
The shipment is not for commercial purposes if a private individual transports excise goods purchased and released for free circulation in one Member State to another Member State for their own use. In order to determine whether the excise goods are for the private individual’s own use, the state tax and customs authority examines the following criteria: *
a) whether the private individual holds the permit according to this law or has requested registration based on this law;
b) the reason for possession;
c) the place of possession of the excise goods or the method of transport;
d) all documents relating to the excise goods;
e) the nature of the excise goods;
f) whether the excise goods exceed the quantity referred to in paragraph (4).Source: Jöt. (új) - 2016. évi LXVIII. törvény a jövedéki adóról - Hatályos Jogszabályok Gyűjteménye - Wolters Kluwer - All rights reserved!
And here I would like to draw attention to the documents relating to the product, as well as the nature of the product! Because the nature of the product can also refer to its legal nature. And the part about the private individual transports himself to another Member State also suggests that this does not apply to import, but to export. At least, that’s how I interpret it.
And I found one more important part:
A shipment carried out from within the country, from a domestic sender as referred to in paragraph (1a), via another Member State, to a domestic recipient as referred to in paragraph (1b) shall be considered a commercial shipment.
Source - Wolters Kluwer - All rights reserved!
Which means that you cannot even send it indirectly, although I don’t know if that is feasible at all.
But generally speaking, these laws primarily concern businesses, and private individuals are only mentioned incidentally. The registration mentioned above, if I’m not mistaken, relates to or is necessary because if you are caught at the border with 800 disposable vapes (or whatever), the inspectors will see in the registry that you received a permit for them, and there’s a good chance that the permit will come with a bill on which you can pay the excise duty on the imported goods, even for 800 items. Oh, and of course, until you pay, there’s no permit…
One thing is for sure, these regulations make no sense whatsoever…