Tobacco — Portugal

Flying into Portugal from outside the EU, you can bring 200 cigarettes free of VAT and excise - or 100 cigarillos (max 3 g each), 50 cigars, 250 g smoking tobacco, 250 g snuff, 250 g chewing tobacco, 20 g heated tobacco, or 30 ml of e-liquid; categories combine pro-rata. Unlike most of the EU, going over is not a declare-it-and-pay situation for tobacco: Portuguese customs states that tobacco exceeding the limits is SEIZED AND DESTROYED. Travellers under 17 get no tobacco allowance at all.

No monetary fine is stated, but the stated consequence is HARSHER than tax and is the reason this row matters. Verbatim: "Os produtos do tabaco contidos na bagagem do viajante que ultrapassem os limites acima referidos, serao apreendidos pelos servicos aduaneiros e posteriormente destruidos sob controlo aduaneiro" - tobacco products in the traveller's baggage exceeding the limits will be seized by the customs services and subsequently destroyed under customs supervision. For OTHER goods over the limit the traveller declares and pays the taxes due; but for tobacco specifically, paying is not presented as an option. The seizure sentence appears in two independent places on the AT site (FAQ 9 "Notas" and FAQ 12), which is why it is stated with confidence.