Because of new laws passed in 2007, the only place where you can buy cigarettes in Mallorca is in an official tobacconists (Tabacs) or from a machine. Prices are standardised and the following is a list of prices from February 2008.

How many cigarettes, or smoking/pipe tobacco can you take back to the UK? Read the following which is an extract from HM Customs and Excise brochure Flying Abroad? Bringing Back Cigarettes or Alcohol? Don't be taken for a Smuggler.

You can bring into the UK as much EU duty paid tobacco and alcohol as long as it is for your own use, which includes:
(a) Bringing back goods for your own consumption.
(b) Bringing back gifts for family and friends.

You cannot Bring back goods for commercial purposes, which includes:
(a) Bringing back goods for payment - even payment in kind.
(b) Bringing back goods for family and friends if they are paying you, giving you the cost price or paying for some or all of your travel costs.
(c) Bringing back goods for re-sale.

If you bring back large quantities of alcohol or tobacco goods and are stopped by Customs you may be asked some basic questions about your trip and purchases and the purposes for which you hold the goods. This particularly applies if you have more than the following amounts: 3200 cigarettes - 200 cigars - 400 cigarillos - 3kg of smoking tobacco

The above are only guide levels based on European law and Customs do NOT enforce absolute limits.