do you have to declare cigarettes at customs in mexico Can Bring On A Plane: Dos & Don'ts Items Prohibited from being brought
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Breathing even a little tobacco smoke can be harmful.[11] Of the more than 7,000 chemicals in tobacco smoke, at least 250 are known to be harmful, including hydrogen cyanide, carbon monoxide, and ammonia

And what if the recipient has already thrown away his cigarettes

PMI owns and markets some of the worlds most popular brands of cigarettes including Marlboro
95% CI: 1.655.99) or high dependence (AOR=3.00