It depends. If you are "entering" Tenerife, ie staying at a resort there you can only bring back 200 cigarettes.

However if you are going straight from the ship to the airport you will put your cases out the night before and they will be held at a bonded area and won't actually "enter" Tenerife. In this case you can buy your full duty paid allowance of 3200 cigarettes per person in Palma. Remember to keep your receipt to prove that you bought them in an EU country.

I got this information when I called HM Customs & Excise asking a similar question. They gave me a reference number incase of any queries so perhaps you would like to call them to clarify.

luci

You should be able to bring in your duty paid as well as 200 duty free.

Once the duty is paid they should be able to leave the EU and return without further duty.

Interested in a reference that says not.

The sensible thing is to do neither give up smoking and go on more cruises.

To enter the UK you can buy the full EU amount of cigarettes in Palma and another 200 in Tenerife. Do make certain that you keep your receipts. You may also need an "accompanying document" if you have more than 1200 to comply with Spanish Law. They must be for your own use.

Not certain what the regulations are for entering Tenerife with cigarettes.