Travellers, not normally resident in the customs territory of the Union, may temporarily import duty and tax free goods in their personal luggage including the goods for sports activities used during their stay in the EU. When travellers leave the customs territory of the EU, these goods must be re-exported.
Travellers with their habitual residence in the customs territory of the Union who temporarily export their personal luggage in a third country may re-import it in the EU duty and tax free within the period of three years. The goods may be altered during this period only due to their normal use or handling. At re-import, their customs status as Union goods is proved, if necessary, to the customs authorities on the basis of a relevant proof (e.g. a status registration document, an invoice, a warranty certificate etc.).
Travellers exiting the customs territory of the Union do not have to specifically declare the goods of non-commercial character in their luggage intended for personal use during their journey. The same applies when these goods return to the customs territory of the Union, because they are considered as Union goods, since they have been declared as such and there is no doubt about the authenticity of such a declaration. In order the check the customs status of goods, a customs authority may request a relevant proof. Travellers may prove the Union customs status of goods on the basis of a document from which the mentioned customs status of goods is evident, e.g. a status registration document, an invoice, a warranty certificate etc. Travellers may request a status registration document upon exit of goods from the customs territory of the Union.