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Old 07-23-2010, 16:08 PM   #1 (permalink)
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Default Entering EU and Customs and tax allowances for travellers


If you enter the EU from a non-EU country, goods having no commercial character in your personal luggage can be imported free of customs duties, VAT and excise duties within the following limits:

Tobacco products (a)(c)


Each Member State decides on the limit applicable:
  • 200 cigarettes or 40 cigarettes;*
  • 100 cigarillos or 20 cigarillos; *
  • 50 cigars or 10 cigars; *
  • 250 grams of tobacco or 50 g smoking tobacco*
* Each amount represents 100% of the total allowance for tobacco products and any combination of those products must not exceed 100%. Example: 100 cigarettes + 50 cigarillos = total allowance



Alcoholic beverages (a)
  • a total of 1 litre of alcohol and alcoholic beverages of an alcoholic strength exceeding 22% vol, or undenatured ethyl alcohol of 80% vol and over (b); or
  • a total of 2 litres of alcoholic beverages of an alcoholic strength not exceeding 22% vol.(b)
  • a total of 4 litres of still wine, and
  • 16 litres of beer (only for VAT and excise duty)
Fuel
  • In any means of motor transport, the fuel contained in the standard tank; and
  • a quantity of fuel not exceeding 10 litres contained in a portable container.
Other goods (including perfume, coffee, tea, electronic devices etc.)(a)
  • Up to a value of €430 for air and sea travellers
  • Up to value of €300 for other travellers
The value on an individual item may not be split up.
The value of personal luggage (i.e. suitcases) and medicinal products for the personal needs of the traveller do not count.

Member States may reduce the above limits to € 150 for travellers under 15 years.


a) Allowances concerning tobacco and alcohol do not apply in the case of travellers under 17 years of age.
b) Each of these amounts represents 100 % of the total allowance for alcohol and alcoholic beverages (see Art. 9 (2) of Directive 2007/74/EC),
c) Cigarillos are cigars of a maximum weight of 3 grams each.


In this context, imports are regarded as having no commercial character if they take place occasionally and consist of goods for the personal or family use of the travellers, or of goods intended as presents.

The limits laid down in the table above also apply if you come from
  • Canary Islands,
  • Channel Islands,
  • French Overseas Departments
  • Aland Islands
  • Gibraltar
  • Helgoland
  • Büsingen
  • Ceuta and Melilla
  • Livigno
  • other territories where VAT and EU excise provisions do not apply.
EU legislation concerning allowances for travellers can be found in Council Directive 2007/74/EC of December 2007 (as far as VAT and excise duties are concerned) and in article 41 of Regulation 1186/2009 as far as customs duties are concerned.

In spite of these rules the importation of goods may be restricted or prohibited in accordance with specific Community and or national legislation.
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