There's no 'duty free' concession when returning from another EU country. The following rules apply to 'duty paid' purchases. (i.e. you can't purchase duty free cigarettes at the airport. You must pay the local taxes, irrespective of whether the cigarettes are bought at the airport or elsewhere):
From Austria, Belgium, (Southern) Cyprus, Czech Republic, Denmark, Finland, France, Germany, Greece, The Irish Republic, Italy, Luxembourg, Malta, The Netherlands, Portugal, Slovenia, Spain (but not the Canary Islands) and Sweden you're theoretically allowed to bring in an
unlimited quantity of cigarettes, as long as they're for your personal use. HMRC won't normally challenge travellers about whether cigarettes are for personal use, as long as they don't bring in more than
3200 cigarettes. (However, they might regard it as suspicious if a traveller brought back several different brands, even though the quantity didn't exceed 3200).
From the remaining EU countries (Bulgaria, Estonia, Hungary, Latvia, Lithuania, Poland, Romania and Slovakia) you're only allowed to import
200 cigarettes (without incurring tax and duty payments).
For a guide to cigarette prices within the EU, see here:
http://www.the-tma.org.uk/page.aspx?page_id=35
From outside of the EU the limit for importing cigarettes (without paying tax and duty) is also
200. That applies to both 'duty paid' and 'duty free' purchases.
http://customs.hmrc.gov.uk/channelsPortalWebAp p/channelsPortalWebApp.portal?_nfpb=true&_page Label=pageTravel_InfoGuides&columns=1&id=CUSTO MSALLOWANCES
Chris