When I was younger - and the limit for transporting 10 packs of cigarettes were higher - it was considered impolite to not tell your friends who smoked, when you were making a trip across the border. Even families of non-smokers regularly imported great amounts of cigarettes for their friends and relatives who smoked.
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Not "impolite", but when we had a company weekend in the bordering Czech republic there were definitely people importing 10x10 packs by asking non-smokers to hold some for the border crossing.