Tobacco Cigarettes → Iceland

Tobacco Cigarettes is restricted for travelers entering Iceland; declare above the personal allowance.

Details

Tobacco Cigarettes requires declaration at customs (and in some cases an import permit) when carried by travelers into Iceland. Iceland Revenue and Customs (Skatturinn) applies a personal-allowance threshold per item category; quantities above attract duty + the destination's VAT/GST rate (24%) plus, for select categories, an additional excise tax. EU customs harmonisation and EU Regulation 608/2013 IPR enforcement apply alongside national rules. Travelers should consult Iceland Revenue and Customs (Skatturinn) for the current quantity threshold + documentation requirement before departure.

Leaving with this item

Cigarettes for personal use may be exported from Iceland freely; destination duty-free allowances (typically 200 cigarettes) govern the arrival side.

Practical advice

Carry Tobacco Cigarettes in carry-on where applicable (medication / lithium battery / valuables). On arrival, walk the Red Channel and declare on the customs form. Iceland Revenue and Customs (Skatturinn) computes duty + VAT at the published rate. Have the purchase receipt + (for medication) the original prescription available.

Customs authority

Iceland Revenue and Customs (Skatturinn) · https://www.skatturinn.is/english/