There is NO LIMIT! That’s correct THERE IS NO LIMIT. IF you have more than 800 and IF you are stopped then you can be questioned about your intentions for them, they must be for your own consumption or for gifts, not for sale or as a consideration for a service ie some for the guy who drove you to the airport, the neighbour watching your dog, watering your plants etc. You must convince the officer questioning you that they are for your own use. This 800 number is a recommendation by government so that they do not lose too much of the duty you pay on your cigarettes bought at home, it is NOT A LIMIT Remember there is NO LIMIT!