Goods of non-commercial character imported in travellers’ personal luggage are eligible for relief from import duties, value added tax and excise duty if they are imported occasionally and intended for personal use of travellers, their family members or as presents. The character and the quantity of goods must not be such as to indicate the commercial purpose of their import. Relief from import duties may be granted within quantitative limits and monetary thresholds.
Monetary thresholds and quantitative limits
Relief from import duties, value added tax and excise duty can only be granted in respect of the goods the total value of which does not exceed EUR 300 per person. However, the threshold for travellers in air and maritime traffic is EUR 430. Travellers under 15 years of age may be granted relief from import duties in respect of the goods the total value of which does not exceed EUR 150.
If the total value of goods is higher, relief may only be granted up to a certain amount, whereby the value of individual items cannot be split up. It is not possible for travellers to cumulate their rights to relief in respect of goods of higher value (e.g. the value of an item totalling EUR 500 cannot be split up between two travellers in order to import the item duty and tax free.).
Monetary thresholds do not apply to the value of personal luggage which a traveller temporarily imports or re-imports after temporary export and to the value of medicines for travellers’ personal use.
With respect to the import of excise products – tobacco, tobacco products, alcohol, alcoholic beverages and fuel, relief from import duties, value added tax and excise duty may only be granted provided that the following quantitative limits are not exceeded:
Tobacco and tobacco products (travellers over 17 years of age):
- 200 cigarettes or
- 100 cigarillos or
- 50 cigars or
- 250 grams smoking tobacco or
a proportional assortment of these different products
Alcohol and alcoholic beverages (travellers over 17 of age):
- 1 litre alcohol and alcoholic beverages of an alcoholic strength exceeding 22 % vol, or undenatured alcohol of 80 % vol and over, or
- 2 litres alcohol and alcoholic beverages of an alcoholic strength not exceeding 22 % vol, or
a proportional assortment of these different products, and
- 4 litres still wine, and
- 16 litres beer
- the quantity contained in the standard tank of any means of transport with an additional quantity of 10 litres contained in a portable container
Did you know?
With respect to relief from import duties, a traveller in maritime and air traffic means any passenger travelling by air or sea for purposes other than private pleasure-flying or private pleasure sea-navigation.