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Privacy statement
Exception:
No duty relief in case of:
Imports of new products,
For these goods certain restrictions such as those applicable on returning from a non-EU country must be observed because certain goods are subject to authorisation requirements or bans in Germany; for example, protected species of animals, and items made from them.
The beneficiaries must be pupils or students entering the customs territory of the Community for the purposes of studying there. Only pupils and students who do not normally reside in the Community, and who are studying abroad for a year or a semester enter the Community. They must also be enrolled for full-time attendance in an educational establishment.
Goods, for which it is intended to make an application for special relief, must be declared for release for free circulation in a written or electronic customs form.
Where travellers carry these goods in their personal luggage through airports with separate (red/green) customs control exits, they may be declared
Articles 21 and 22 of Council Regulation (EC) No 1186/2009
No restriction is placed on pupils’ or students’ educational materials; a beneficiary may dispose of the goods at will after they have been released for free circulation.
Goods that are defined as household effects, educational material and other pupils’ and students’ items, and as such are released for free circulation under relief, are exempt from import VAT but not from any excise duties that may be applicable in Germany.