Damn, you're right! The outbound VAT bit is correct though - will go away and check on my fags..!
Oh sod it, it's down to 200 fags:
https://www.gov.uk/government/news/duty-free-extended-to-the-eu-from-january-2021.
So outbound queues avoided but (I bet) inbound ones created. Red and green lanes, anyone?
PS: I have no idea what '200 sticks of tobacco for heating' means; I stick mine in my mouth and set fire to them.