As R1Geezer has indicated, you're entitled to
personally import a maximum of 200 cigarettes, without payment of excise duty, import duty or VAT, from outside of the EU but this does not extend to postal imports. (Within the EU, with the exception of some new member states, you're allowed to
personally import a theoretically unlimited quantity of cigarettes, as long as they're for your personal use. HMRC provide a guideline figure of 3200 cigarettes as the maximum quantity they'll permit you to import without challenging you over the 'personal use' rule. However, once again, you're not allowed to import cigarettes by post unless the package has a customs declaration and the relevant duty & taxes, together with the inspection fee, are paid).
There used to be a concession whereby bona fide gifts of small quantities of cigarettes could be sent to UK residents without incurring taxes and charges. However, the European Court of Justice has now ruled this concession to be unlawful, so you'll have to pay the postman if anyone sends you cigarettes as a gift:
http://nds.coi.gov.uk/Content/Detail.asp?Relea seID=303104&NewsAreaID=2
See also here:
http://customs.hmrc.gov.uk/channelsPortalWebAp p/channelsPortalWebApp.portal?_nfpb=true&_page Label=pageTravel_ShowContent&propertyType=docu ment&resetCT=true&id=HMCE_CL_001454
Chris