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Specific customs rules apply when travelling to Germany from any of the territories listed below.
Although these areas belong to the national territory of individual EU Member States, they are not part of the customs territory of the Community, and the provisions that apply to entry from non-EU countries also apply to them. Items travellers bring with them from these areas are therefore only duty-free when they are within the travellers’ allowances for goods from non-EU countries.
the northern (Turkish) part of Cyprus which is not controlled by the Government of Cyprus
Although the following areas are part of the customs territory of the EU, they are not part of its excise duty or VAT territory. When entering the EU from these areas the same customs-approved treatments apply as when entering from non-EU countries; however, if the travellers’ allowances are exceeded only the import turnover tax and any applicable excise duties will be payable.