[rendx]

The site is about mere 10 packs. Some jurisdictions allow the personal tax free import of even more than that. Within the European Union, for example, it is 800 cigarettes = 40 packs (200 cigarettes = 10 packs from outside EU). Assuming the "old/classic" size of packs with 20 cigs each.

[soneil]

It's worth pointing out that the personal allowance is usually for personal use, intent to sell does not come under personal allowance.

Usually this is near-impossible to enforce, but attempts to organise/aggregate these (which I initially thought this site was going to attempt) do raise your odds.