Duty-free imports: New rules for travellers' allowances into the European Union
From 1 December 2008, new rules on tax and duty free imports enter into force. Travellers will benefit from cost savings when importing goods into the EU in their personal luggage. At the same time, Member States will avoid administrative costs currently involved in collecting small amounts of duties and taxes.
Taxation and Customs Union Commissioner
Laszlo Kovacs said:
"Today's entry into force of new thresholds in duty-free travellers' allowances is good news for European travellers. Many of the previous rules, which have been in place since 1969, were no longer relevant to today's world. From today, citizens will benefit from a nearly doubled monetary threshold and more generously calculated limits for certain beverages when importing goods in their personal luggage into the European Union. At the same time, due to the increased monetary thresholds Member States will avoid administrative costs currently involved in collecting small amounts of import duties and taxes."
Travellers' allowances are the monetary thresholds or the quantitative limits under which travellers entering the EU from third countries are allowed to import duty free in their personal luggage.
From 1 December 2008 onwards, the new rules will:
- Increase the current monetary threshold from € 175 to € 430 for air and sea travellers and to € 300 for land and inland waterways travellers. The lower threshold for the latter takes account of the special situation of Member States that have land borders with countries where prices are significantly lower than in the EU.
- Abolish the quantitative limits on perfume, eau de toilette, coffee and tea (which means that such items will come under the monetary threshold).
- Increase the quantitative limit for still wine from 2 to 4 litres.
- Introduce a quantitative limit of 16 litres for beer imports.
- Give Member States the option of reducing the quantitative limits on tobacco products (e.g. for cigarettes: from 200 to 40) in support of health policies.
The same rules apply if travellers come from territories where EU rules on VAT and excise do not apply, such as the Canary Islands, the Channel Islands, the French overseas departments, the Aland Islands and Gibraltar.
Here a summary:
Tobacco products: First option: 200 cigarettes or 100 cigarillos or 50 cigars or 250 grams of tobacco. Second Option: 40 cigarettes or 20 cigarillos or 10 cigars or 50 grams of tobacco
Alcoholic drinks: A total of 1 litre of alcohol and alcoholic beverages of an alcoholic strength exceeding 22 % vol, or undenatured ethyl alcohol of 80 % vol and over, or a total of 2 litres of alcohol and alcoholic beverages of an alcoholic strength not exceeding 22 % vol. Additionally, a total of 4 litres of still wine and up to 16 litres of beer (only for VAT and excise duty).
Fuel: In any one means of motor transport, the fuel contained in the standard tank and a quantity of fuel not exceeding 10 litres contained in a portable container.
Any other goods including perfume, coffee or tea up to a value of 430 Euro for air and sea travellers up to a value of 300 Euro for other travellers
For instance, in the best case, air travellers can import duty-free 200 cigarettes, 1 litre of spirits, 4 litres of wine, 16 litres of beer and 430 € of other goods (toys, perfume, electronic devices...). Taxes and customs duties will be applied to the value of goods exceeding those limits. However, the value of an individual item may not be split up.
Theodore Koumelis
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Tuesday, December 02, 2008