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If you are entering Germany from a non-EU country, from special territories (such as the Canary Islands), or from the Island of Heligoland, the goods you are carrying and which do not exceed certain quantity and value limits can be brought into Germany tax/duty-free if they meet the following conditions.
Neither, under any circumstances, may the goods be imported for commercial purposes.
Tobacco products, if the importer is at least 17 years old:
Alcohol and beverages containing alcohol, if the importer is at least 17 years old:
Medicinal products
Motor fuels
Other goods (including substitutes for tobacco products for persons aged 17 or older)
Heated tobacco
Heated tobacco as defined in section 1(2a) of the Tobacco Tax Act (Tabaksteuergesetz-TabStG) is smoking tobacco that is individually portioned (in "sticks") and designed to be consumed by inhalation of an aerosol or smoke produced in a "device".
Water-pipe tobacco
Water-pipe tobacco pursuant to section 1(2b) (Tabaksteuergesetz-TabStG) is smoking tobacco intended to be smoked in a water-pipe and consisting of a mixture of tobacco and glycerine. It may also contain essential oils and extracts, molasses or sugar, and may also be flavoured with fruit. Products intended for use in a water pipe but not containing tobacco are also considered to be water-pipe tobacco.
Substitutes for tobacco products
Substitutes for tobacco products are products which are suitable for the consumption of an aerosol or vapour produced by means of a device. This includes, for example, the liquids used in e-cigarettes. It does not include water-pipe tobacco or products assimilated to cigarettes or smoking tobacco. Products which are used exclusively for medical purposes and which are medicinal products within the meaning of the German Medicines Act are also excluded.
There are other travellers’ allowances for alcohol, tobacco and products containing coffee and energy products when you enter Germany from an EU member state:
Alcohol, tobacco and products containing coffee
Energy products
If the goods you are bringing with you exceed the travellers’ allowance, you must pay import duties.
If you enter Germany from another EU member state you must observe any specific national provisions of that member state.
Travellers are not considered to be air or maritime passengers if they enter this country as passengers on an inland waterway vessel or on board any private, non-commercial aircraft or vessel. An aircraft or vessel is deemed to be non-commercial if it is being used by its owner or lessee. Travellers entering Germany from Switzerland across Lake Constance are not considered to be maritime passengers.
The exemption from duty in maritime travel depends on the waterway vessel having last called at a port outside the EU, or the port of a EU Member State’s region where Regulations 2006/112 EC and 92/12/EEC do not apply.
A married couple enters Germany by car from Switzerland where they have bought four antique chairs and an old restored farmhouse cupboard. The duty-free limit per each traveller is 300 euros as they are entering by land, not by sea or air. Each chair costs 120 euros, and the cupboard 320 euros. Each of the travellers can import two chairs (240 euros) duty free within their allowance. The total value of the cupboard, at 320 euros, exceeds the value threshold, and import duty must be paid on its total value.
A German holiday maker drives back to Germany from Switzerland. On returning to Germany he only brings in some souvenirs within the travellers’ allowance. He parks his car just over the border and walks back to Switzerland to the nearest hypermarket to buy more souvenirs. He then returns, entering Germany for a second time.
He must pay import duties for these purchases because he cannot avail himself of the travellers’ allowance for a second time on his return journey.
The Central Information Unit of the German customs administration (Zentrale Auskunft Zoll) is there to help you and will answer your questions by telephone, post, or e-mail.