EU Customs Duties

EU customs duties apply to many of the items travelers carry across its borders.

As one of its first accomplishments, the European Union established a unified customs system among all of its member states. According to the European Commission, as of 2010, EU customs handles 20 percent of all imports, worldwide. If you will be traveling around the European Union and carrying items across its borders, first familiarize yourself with some of the basic EU customs duties.

Traveling within the EU

When traveling between EU member states, there is no limitation or duty on carrying items across borders, granted that the items are for personal use and are not vehicles. As value added taxes (VATs) have already been levied by an individual member state at the time articles are purchased, no other state can impose additional taxation. For some specific items, however, such as alcohol and tobacco, quantities above a certain limit may be subject to additional excise duties. As these goods must be intended for personal or family use to qualify as excise duty-free, customs may take into consideration the quantity and nature of the items, the commercial status of the traveler, the place of purchase, and any documentation related to the items. Individual member states may specify maximum quantities for tobacco and alcohol products, which cannot be lower than 800 cigarettes; 400 cigarillos; 200 cigars; one kilogram of smoking tobacco; 10 liters of spirits; 20 liters of intermediate alcohol-level products; 90 liters of wines, including 60 liters of sparkling wines; and 110 liters of beers.

Entering the EU

When entering the EU, travelers may carry items for non-commercial purposes without paying excise duties, customs duties or VAT. On certain items, including alcohol, tobacco, fuel, perfume and some electronics, quantities exceeding set limits will incur excise duties. Individual member states can determine their own limits for tobacco products within the window designated by the European Union. The maximum limit may be between 40 to 200 cigarettes; 20 to 100 cigarillos; 20 to 50 cigars; and 50 to 150 grams of tobacco. When entering any EU state, travelers may carry up to one liter of alcoholic beverages of over 22 percent alcohol or two liters of alcoholic beverages with alcohol under 22 percent. They may carry up to four liters of still wine and 16 liters of beer. No more than 10 liters of fuel may be transported in a portable container and only the fuel capacity of a standard tank may be transported within a vehicle. For all other items, including perfumes and electronics, air and sea travelers may carry items valuing up to a €430 and other travelers may carry up to €300.

Leaving the EU

When departing from the EU, non-EU residents may qualify for a VAT refund or rebate on articles purchased for personal use within EU member states. They must show a non-EU passport; the goods, purchased within the past three months; and evidence of the purchase date and price, to exceed the minimum amount determined by each member state.

References

• Europa Gateway to the European Union: Customs
• EC Customs and Taxation Union: Buying Goods in Another State
• EC Customs and Taxation Union: Entering the EU
• EC Customs and Taxation Union: Leaving the EU