The utility model provides a folding packing box structure for cigarettes. The packing box structure comprises a box cup, a box bottom, a box cover A and a box cover B, wherein the box cup is a hollow cuboid defined by four planes; the four planes can be flattened by folding; the box bottom is fixed at the lower surface of the box cup; the box cover A is fixed at one side of the box cup and can rotate around a fixed position; the box cover B is fixed at the other side of the box cup and can rotate around the fixed position; edges of the box cover A and the box cover B are matched. The folding packing box structure for the cigarettes has the advantages that a mode that the packing box is opened from two sides is adopted, and when taking the cigarettes in small packets, a consumer can fully, conveniently and fast open the box cover A and the box cover B and then closes the box cover A and the box cover B after the cigarettes are taken out, so rest cigarettes are orderly placed in the packing box; the operation is convenient, any damage to the packing box is avoided, and practical and attractive effects are realized. In addition, the packing box is folded before being used, and the box cup can be freely folded and stored in a plane, so the conveying and storage spaces are greatly saved and the production cost is reduced.