If you are entering or returning to Germany from a member state of the European Union (EU), you can bring the goods you have purchased there tax-free and without customs formalities. However, for certain goods subject to excise duty, such as coffee, alcohol or tobacco products, reference quantities apply up to which use for private purposes is generally assumed.

The reference quantities for tax-free importation from other EU member states for private purposes are

• for tobacco products

  • Cigarettes: 800 units
  • Cigarillos: 400 pieces
  • Cigars: 200 pieces
  • Smoking tobacco: 1 kilogram

• for alcoholic beverages

  • Alcohol for drinking purposes (such as brandy, whisky, rum, vodka): 10 liters
  • Sweet drinks containing alcohol (alcopops): 10 liters
  • Intermediate products (such as sherry, port wine and Marsala): 20 liters
  • Sparkling wine: 60 liters
  • Beer: 110 liters

• for coffee

  • Coffee: 10 kilograms
  • goods containing coffee: 10 kilograms

• for fuels

  • for vehicles, special containers, work machines and equipment as well as refrigeration and air conditioning systems: the quantity in the main container and up to 20 liters in reserve containers of a vehicle.

These guide quantities may be used cumulatively. This means, for example, that you may bring several types of tobacco products and alcoholic beverages at the same time, up to the respective specified reference quantity for your own consumption.

Exceeding the reference quantities - commercial transportation

If the goods you are carrying exceed the reference quantities, a commercial purpose is assumed by law - irrespective of the other criteria. You can dispel this presumption by proving that you personally use the goods you have brought for private purposes. In doing so, you must demonstrate that you meet the requirements for tax exemption.

Otherwise, the goods are deemed to have been brought for commercial purposes. This means that you will have to pay excise duty on the goods you bring with you. If you cannot disprove that you are bringing the goods for commercial purposes, customs will seize the goods you have brought with you. In this case, you must declare the goods you have brought with you immediately and pay the excise duty.

If you are unsure whether the goods you have brought with you exceed the standard quantities, please contact customs directly.

Territories with special customs or tax regulations

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

• 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 you do not meet the requirements for tax-free entry for private purposes, you will have to pay import turnover tax and possibly excise duty:

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