Traveling Within the European Union
The right to free movement allows all European Union nationals to move freely within the EU. All such nationals have the right to be treated in the same way as nationals of the Member State concerned. This includes borderless travel with its attendant benefits. Goods for private use can usually be carried duty-free, although there may be restrictions on certain goods. Restrictions must be observed in the movement of numerous goods.
Entering from a Non-EU country
When entering Germany from a non-EU country, not all goods may be brought in without further thought. For example, there are restrictions or import bans on animals and plants and products made from them, textiles, medicines and narcotics or fireworks. Under certain conditions, however, goods and gifts in your luggage are duty-free.
Customs formalities may also differ depending on whether you intend to stay in Germany only temporarily and maintain your normal place of residence in a non-EU country or whether you transfer your normal place of residence to Germany:
When entering Germany from a non-EU country, goods for your personal use or consumption (computer technology, mobile telephones, electrical appliances, etc.) up to a total value of 430 euro (for air and sea travellers) can be imported duty-free and without customs formalities (for young people under 15, the amount is reduced to 175 euro). When entering the country by land, this amount is reduced to 300 euro.
The condition is that the goods must be carried. Goods sent ahead or behind on the same transport route of the traveller (e.g. by rail) are also considered to be "carried along". If your luggage is sent on by post, it is not considered to be carried.
Most German airports have a green and a red customs exit.
You should use use the green "Nothing to declare" exit if you only carry goods up to a total value of 430 euro.
If you carry in your luggage goods for personal use that exceed the value of 430 euro, it is recommendable to take the red exit in order to register the goods at the customs office and, if necessary, to pay customs duties.
In principle, goods for personal use can be admitted free of import duties provided that it can be credibly explained that the following criteria are met:
- Your normal place of residence is in a non-EU country;
- You will be staying in Germany temporarily;
- The goods are part of your professional equipment, which will be fully taken out of Germany after completion of your research stay.
If you are asked to pay customs duties, keep all receipts and immediately make an application for refund of customs duties. The application can be submitted by means of the customs form 0223(in German) or be made informally.
Further information can be found under Erlass- bzw. Erstattungsverfahren (in German only).
For a stay of up to 24 months, the temporary importation procedure (in German: Zollverfahren der vorübergehenden Verwendung) may be used. This allows for a full or partial exemption from import duties.
Further Information:
When transferring your normal place of residence from a non-EU country to Germany, your personal property can be exempted from import duties under certain conditions.
The customs form 0350 (in German only) is to be used for the transfer of a resident’s goods.
Further information:
Instruments, apparatus and machines which have a clear scientific character and are imported for research purposes may be exempt from customs duties.
Further information (in German only):
A motor vehicle not registered in the EU can be imported free of charge to Germany if the following conditions are met:
- Your normal place of residence is in a non-EU country
- The use of the vehicle within the EU does not exceed six months
Individuals in Germany in a temporary, official capacity from a non-EU Member country may use their private vehicle free of duties until the end of their official stay.
Further information:
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Whether and how much duty is payable on gift consignments depends on the value of the goods and the type of consignment. Shipments from or to companies are generally not tax-free gift shipments. For information on whether duties are payable on these consignments, see the section on Internet orders below:
A "consignment" is the quantity of goods sent by one private individual to another on the same day and cleared by the same customs office - regardless of whether the consignment consists of several packages or only one.
The value of the goods is determined by the information on the customs declaration (CN 22 or CN 23). It is not checked whether the transport or postage costs are included in this value.
Small private consignments are in most cases gift consignments. These consignments are duty-free and are not subject to customs formalities if the relevant conditions are met (Articles 25 to 27 of the Customs Duty Exemption Regulation):
- the value of the consignment does not exceed 45 euro
- certain goods are subject to quantitative limits within that value
- occasional consignment from natural persons to other natural persons
- consignment free of charge (i.e. the consignee receives the consignment without any payment, consideration or comparable compensation - this excludes e.g. barter consignments)
- Dispatch from territories which do not belong to the customs territory of the European Union or to the island of Helgoland.
- the goods are intended exclusively for personal use or consumption in the recipient's household and the nature and quantity of the goods do not suggest that they are being imported for business purposes.
- If the value of an indivisible good exceeds the value limit of 45 euro, import duties are to be levied on the full value.
If the value of goods of a consignment is between 45 euro and 700 euro a simplified calculation of duties with so-called "flat-rate duties" is possible if the following conditions are met:
- the value of the consignment does not exceed 700 euro
- occasional consignments from natural persons to other natural persons
- gratuitous consignments (i.e. the consignee receives the consignment without any payment, consideration or comparable compensation - this excludes e.g. barter consignments)
- Dispatch from areas which do not belong to the customs territory of the European Union or to the island of Helgoland.
- the goods are intended exclusively for personal use or consumption in the recipient's household and the nature and quantity of the goods do not suggest that they are being imported for business purposes.
- If these conditions are not met or if you reject the flat-rate method, the duties are calculated according to the customs tariff and the relevant individual tax laws. This procedure is known as levying duties according to the customs tariff.
The flat rate of duty is 17.5 per cent of the value of the goods. A duty rate of only 15 per cent is applied to goods for which customs concessions - so-called preferences - are granted.
Special flat rates of duty are to be applied to certain goods. These rates include all import duties on the goods (customs duty, excise duty and import turnover tax).
Flat rates are not possible for beer. The import duties are to be determined according to the duty rates of the customs tariff and the Beer Tax Act.
If the value of the goods exceeds 700 euro, the import duties are calculated according to the duty rates of the customs tariff.
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Whether and to what extent import duties are incurred depends on the value of the goods and the type of consignment. The value limits apply to private individuals and commercial recipients. The following value limits also apply to gifts from or to companies.
The value of the goods is decisive for the calculation of import duties. The decisive factor is the amount actually paid to receive the goods. If postage costs are included in the final invoice amount, they are not deducted.
Excise duty is levied and paid on alcoholic products, tobacco products as well as roasted coffee, soluble coffee and coffee-containing goods irrespective of the value of the goods in the consignment.
For a value of up to 150 euro, the consignments are duty-free, but import turnover tax of 19 per cent or 7 per cent and excise duty (for consignments of goods subject to excise duty) must be levied.
However, duties of less than 1 euro are not levied.
If the value of the goods exceeds 150 euro, the duties are calculated according to the customs tariff.
Calculation of duties according to the customs tariff
When calculating duties according to the customs tariff, each type of duty incurred (e.g. tobacco tax, customs duty and import turnover tax) is calculated individually.
The amount of import duties depends not only on the customs value, but also on the type and nature of the goods. The amount of import duties is then determined by the rates of duty laid down in the Common Customs Tariff of the European Union and the national tax laws.
(Note: The term customs value does not correspond to the term value of goods or total value.
The amount of duty payable is the result of the customs value of the goods and the corresponding duty rate. The customs value is determined according to the general customs valuation regulations.