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When travelling to Spain, UK citizens need to be aware that the Spanish authorities have domestic legislation, which places documentary obligations upon anyone holding or moving large quantities of duty-paid cigarettes (above 800). One of the practical effects of this is that UK travellers, in the same way as everybody else who is holding or moving large quantities of duty-paid cigarettes in Spain (between 800 and 1200), must produce a receipt from a legitimate retailer and, for even larger quantities of cigarettes (over 1200), a form known as a 'Documento de Acompanamiento'.

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13y ago

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