Importation of travel souvenirs and gifts free of dutyTravellers may introduce goods free of duty from a third country into Germany on thecondition that:

[*]the traveller accompanies the relevant goods

Goods are even considered to be accompanied by the traveller if transported on the same route of travel, e.g. sent in advance or reforwarded by train. However, if the baggage is sent in advance or reforwarded by mail, it is not considered to be accompanied by the traveller.[*]the goods are intended for private use and consumption

Travel souvenirs and gifts may be exclusively intended for private use and consumption by the traveller, the members of his/her household or as presents. Therefore, bringing goods for others against payment is not possible. Under no circumstances the goods may be intended for commercial purposes.[*]If these two requirements are met, the following quantity and value limits apply:[*]tobacco products, if the importer is at least 17 years old:[*]200 cigarettes or[*]100 cigarillos or[*]50 cigars or[*]250 g tobacco for smoking or[*]proportionate amounts of each [*]alcohol and alcoholic beverages, if the importer is at least 17 years old:[*]1 litre of spirits with an alcohol content of more than 22 percent by volume or undenaturated ethyl alcohol with an alcohol content of 80 percent by volume or more or[*]2 litres of spirits, aperitifs of wine or alcohol, taffia, sake or similar drinks with an alcohol content of 22 percent by volume or less or[*]proportionate amounts of each and[*]4 litres of non sparkling wines and[*]16 litres of beer [*]medicine[*]the quantity required for personal use during the trip [*]engine fuel[*]for each motor vehicle, the quantity contained in the vehicle´s tank and up to 10 litres in a portable container [*]other goods[*]up to a total value of EUR 300[*]air and/or sea travellers up to a total value of EUR 430[*]travellers under 15 years of age up to a total value of EUR 175 Persons do not count as air and/or sea travellers if they enter the country as passengers on aninland waterways vessel or as owner or hirer of a non-commercial aircraft or water craft.Travellers from Switzerland entering the country via Lake Constance (Bodensee) also do notcount as sea travellers.

The precondition for freedom from duty in sea transport is that the last port the vessel left islocated outside of the EU or in a region of an EU member state in which Directives2006/112 EC and 92/12/EEC do not apply.

The duty-free allowances can only be claimed once during any one journey. A journey onlyends, for example, on return to your home in Germany or arrival at your holiday destination inGermany. It is therefore not permitted to claim the duty-free allowances several times byrepeatedly crossing the border in quick succession.

Example:

A German holidaymaker returns to Germany by car from a holiday in Switzerland. Onentering Germany, he only has the permitted amounts of duty-free goods with him. He thenparks his car in Germany immediately after crossing the border, returns on foot intoSwitzerland and goes to the nearest retail outlet. He then returns to Germany with his newpurchases.

He is required to pay duty on these purchases as he is not allowed to claim the duty-freeallowances a second time in the course of his return journey.

Specific features as to the value limits

[*]Please note that for certain groups of individuals as for example inhabitants of border regions or commuters across the border (frontier workers) limited regulations as to quantity and value limits apply.[*]For the determination of whether the value limits are met or exceeded, the goods value including the foreign turnover tax shall be important.


Example:

In Switzerland, a traveller buys a 35 mm camera with a value of EUR 200. This price includes the Switzerland turnover tax in an amount of EUR 44. Thus, the price without turnover tax would be EUR 156. Though, the value limit of EUR 175 is exceeded, as the turnover tax may not be deducted.[*]The value limits of more than one person may not be grouped.


Example:

A married couple is coming from Switzerland where they have bought four antique chairs. Each chair is EUR 120.

Within the value limit of EUR 300 they may import 2 chairs each (EUR 240) without paying duty.

Another married couple is also coming from Switzerland, where they have bought an old restored rustic cupboard valued at EUR 320. As the cupboard cannot be divided neither the value may be split up. Therefore, the cupboard shall be considered to belong to the husband or the wife. Its value of EUR 320 exceeds the duty- free allowance of EUR 300. Therefore, import duties must be paid for this cupboard.[*]If in case of indivisible goods the duty- and tax- free allowances for travellers are exceeded, import duties shall be levied on the total value of goods and not only on the part of value exceeding the allowance. That is, in the a.m. example the cupboard is subject to customs duty in the total value of EUR 320.