Entry from non-EC countries

What can I bring with me tax- and duty-free from a non-EC country?

You can bring in goods tax- and duty-free from countries outside the EC within the limits of the current tax- and duty-free allowances.

How much fuel can I bring from a country that does not belong to the EC?

The fuel in a vehicle's standard main tank as constructed by the manufacturer can be imported tax- and duty-free. An additional 10 litres in the spare can is tax- and duty-free if the can is brought in with the car or motor cycle. The fuel is only tax- or duty-free if it is used in the vehicle involved. However, the regulations of individual Member States on the possession and transport of dangerous materials must be observed.

What penalties can be imposed for smuggling?

Additional charges, fines and penalties will be imposed for any violations of customs regulations.

Additional charges
In the case of non-compliance with customs regulations in passenger traffic, a surcharge can be levied (on certain conditions) on the taxes and duties payable instead of initiating criminal or fine proceedings.
The surcharge must be paid in addition to the import tax and duty.
As a rule the surcharge corresponds to the amount of the tax and duty that has been evaded.

Fines
Infringements of tax laws that do not constitute a criminal offence are called administrative tax offences and are punished by a fine of up to 50,000 Euro.

Other penalties
Serious infringements of tax laws constitute criminal offences. They include, for example, smuggling goods that are liable for duty (tax evasion) and importing prohibited or restricted goods.
A criminal tax violation is punishable by a fine or a prison sentence of up to 5 years - in particularly serious cases up to 10 years.

The amount of the fine or length of the sentence is decided in the course of the respective court proceedings, in which such legal concepts as intent or negligence are important factors. The income of the person accused is also taken into account.

When criminal or fine proceedings are initiated, the objects on which the proceedings are based can be seized or confiscated for use as evidence.

I am taking my camera with me to Germany on holiday. Are there any customs regulations I have to observe?

In the EC, duty is only payable on non-community goods if they become a permanent part of the economic cycle. Therefore, in certain cases taxes and duty are not levied on goods that are needed in the EC for a short period only. Personal effects and goods used for sports purposes imported by travellers can be brought in for temporary use. This usually happens without any formalities at all. These include personal belongings, clothing, sports equipment, etc. In the case of highly valuable objects, the customs authorities may require a deposit for the period of temporary use. The amount of the deposit will depend on the amount of the import charges.

What identification documents do I need for entry into Germany?

The customs authority's basic task is to monitor the cross-border transport of goods. Monitoring the cross-border transport of persons is the job of the Federal Police in Germany. You can find information on the legal regulations on passports (e.g. identification documents, visas) from the Federal Police (only in German) or from the Foreign Office.

How high are the customs tariff rates on the goods most frequently imported by private persons?

Last revised: 1 April 2007 (subject to changes in the Brussels tariff databank "TARIC")
In principle, import turnover tax is levied on goods imported to Germany in addition to customs duty: 19 % or 7 % of the sum on the invoice (free domicile, i.e. including any transport costs) and customs duty.

Type of goods	Tariff rate as % customs value
Clothing made of
- textiles	12 %
- leather	4 %

Shoes with uppers made of
- leather	8 %
- other material	17% %

Gold and silver jewellery	2.5 %

Jewellery	4 %

Cameras	4.2 %

Lenses	6.7 %

Video/digital cameras, depending on technical details	free-14 %

Computers, notebooks, handhelds	free

USB sticks, depending on technical details	free-14 %

Monitors,depending on technical details	free-14 %

GPS equipment	3.7 %

Bicycles	14 %

Sports equipment	2.7-4.7 %
- e.g. golf clubs	2.7 %
- e.g. tennis rackets	4.7 %

Ornaments made of
- wood	free
- plastic	6.5 %
- base metal (e.g. copper)	free

Books, pictures	free (import VAT: 7 %)

Prints, posters, photographs	free

Music cassettes, CDs, videos, DVDs	3.5 %

motor vehicles
- cars	10 %
- quads (four-wheeled motor cycles	10 %
- motor cycles, cubic capacity up to 250 cc	8 %
- motor cycles, cubic capacity over 250 cc	6 %

Furniture	free-5.6 %

Cosmetic products	free-6.5 %


CD players	9.5 %

DVD players	13,9 %

MP3 players depending on technical details	free-14 %

This information is non-binding.