If you are entering or returning to Germany from a country outside the European Union (EU), you can import goods (travel souvenirs) up to a certain value free of duty and without customs formalities. Quantity limits apply to certain goods subject to excise duty (e.g. coffee, alcohol, tobacco products or fuels) and value limits apply to other goods. The quantity of goods that does not exceed these limits is called the duty-free allowance.

The general requirements for duty-free importation (duty-free allowance) are as follows:

• You are carrying the goods in question.
• The goods are intended for personal use or consumption.
• The goods are not intended for commercial purposes.
• The goods do not violate any prohibitions or restrictions.
• Tobacco products, alcohol and alcoholic beverages may not be imported by travelers under the age of 17.

The quantity and value limits for duty-free importation are

• for tobacco products

  • 200 cigarettes or
  • 100 cigarillos or
  • 50 cigars or
  • 250 grams of smoking tobacco or
  • a proportionate combination of these goods.

• for alcohol and alcoholic beverages

  • 1 liter of alcohol and alcoholic beverages with an alcohol content of more than 22 percent by volume or undenatured ethyl alcohol with an alcohol content of 80 percent by volume or more or
  • 2 liters of alcohol and alcoholic beverages with an alcohol content of 22% or less by volume, or
  • a proportionate combination of these goods and
  • 4 liters of non-sparkling wines and
  • 16 liters of beer

• for medicines

  • the quantity corresponding to the personal requirements of the traveler

• for fuels

  • for each motor vehicle, the quantity in the main container and up to 10 liters in a portable container

• other goods

  • up to a total value of EUR 300.00,
  • for passengers traveling by air or sea up to a total value of EUR 430.00,
  • up to a total value of EUR 175.00 for travelers under 15 years of age.

Exceeding the travel allowance

If the goods you are carrying exceed the travel allowances, you must declare these goods at the customs office responsible for the border crossing at the airport or seaport or when crossing the border and pay the corresponding import duties (customs duties, import sales tax and possibly excise duties). You must also be able to credibly demonstrate that you are using the goods you are bringing with you for private purposes.

You can only claim the travel allowance once during a trip. A trip only ends when you return to your place of residence in Germany or when you arrive at your vacation destination in Germany. This means that you cannot claim the travel allowance more than once if you cross the border several times in quick succession.

If you are not sure whether the goods you are importing exceed the travel allowance, please contact customs directly. If your goods exceed the specified travel allowances, you will have to pay import duties.

Territories with special customs regulations

Although the following territories are part of the national territory, they are not part of the customs and tax territory of the EU. The regulations for entry from non-EU member states also apply here. Goods from these territories are therefore only duty-free if they do not exceed the travel allowances for goods from non-EU countries. If the allowances are exceeded, customs duties, import sales tax and possibly excise duties are levied:

• Heligoland and Büsingen,
• Faroe Islands and Greenland,
• Saint Pierre and Miquelon, New Caledonia, French Polynesia, Wallis and Futuna, French Southern and Antarctic Territories, Saint-Barthélemy
• Livigno
• Aruba, Bonaire, Curaçao, Saba, Sint Eustatius, Sint Maarten,
• Ceuta and Melilla,
• Gibraltar and
• the northern (Turkish) part of the Republic of Cyprus in which the Government of the Republic of Cyprus does not exercise effective control.

Territories with special tax arrangements

The following territories belong to the customs territory but not to the tax territory of the EU. The regulations for entry from non-EU member states apply. If the exemption limits are exceeded, import sales tax and possibly excise duties are levied:

• Canary Islands (excise duty and import VAT),
• British Channel Islands (excise duty and import VAT),
• French overseas departments (Martinique, Mayotte, Guadeloupe, Réunion and French Guiana) (excise duty and import VAT),
• Åland Islands (excise duty and import VAT)
• Mount Athos in Greece (import VAT) and
• Campione d'Italia (Italy) and the part of Lake Lugano belonging to Italy between Ponte Tresa and Porto Ceresoi (import VAT).