Definition and legal basis of import allowances
Import allowances refer, under German and European law, to the permissible quantities of certain goods that private individuals may bring into the Federal Republic of Germany from another country free of customs duties and taxes. Import allowances primarily concern goods for personal use such as alcohol, tobacco products, perfume, and other luxury goods. The regulations regarding import allowances are a central component of foreign trade and customs law, serving to harmonize the movement of goods and to protect fiscal and health policy interests.
The relevant legal bases are found primarily in the Union Customs Code (EU Regulation No. 952/2013), Directive 2007/74/EC on tax exemptions for the importation of goods by travelers, as well as its implementation into German law, including §§ 1, 2 ZollVG and the relevant provisions of the Tobacco Tax Act, Beer Tax Act, and Alcohol Tax Act.
Systematics and purpose of import allowances
Fiscal and regulatory objectives
The determination of import allowances aims to exempt the short-term importation of goods for personal needs from import duties and thereby reduce administrative effort. At the same time, it is intended to prevent abuse, especially the evasion of tax regulations and the commercial importation of goods without declaration.
Political and health protection interests
Beyond fiscal aspects, import allowances serve the protection of health and addiction prevention, as the maximum permitted quantities—especially for tobacco and alcohol—are strictly limited. Another focus is on combating illegal trade and product counterfeiting.
Import allowances within the European Union
Movements within the EU internal market
Within the European Union, the principle of the free movement of goods generally applies. For private individuals, import allowances from other EU countries mean that certain quantities of goods for personal use can be imported without paying customs duties or excise taxes, provided they are not intended for commercial purposes.
Guidelines for typical consumer goods when entering from EU countries
The following benchmark values are considered as guidance to assess whether the quantities imported may be regarded as for personal use (as of 2024):
- Cigarettes: 800 pieces
- Cigarillos: 400 pieces
- Cigars: 200 pieces
- Smoking tobacco: 1 kg
- Spirits (over 22% vol.): 10 liters
- Intermediate products or alcoholic beverages (up to 22% vol.): 20 liters
- Wine (including a maximum of 60 liters sparkling wine): 90 liters
- Beer: 110 liters
If the guideline quantity is exceeded or there is suspicion of commercial or tax abuse, the authorities may levy import duties or impose penalties.
Import allowances upon entry from non-EU countries (third countries)
Customs status and tax obligations
Upon entry from countries outside the European Union, different, usually stricter allowances apply, which are governed by international and European legal provisions. Customs exemption is limited and applies exclusively to goods for personal use.
As of January 2024: Sample allowances
Each person aged 17 and over may import:
- Tobacco products:
- 200 cigarettes or
- 100 cigarillos or
- 50 cigars or
- 250 g of smoking tobacco
- Alcohol:
- 1 liter of spirits above 22% vol. or
- 2 liters of alcoholic beverages up to 22% vol.
- Additionally, 4 liters of non-sparkling wines and 16 liters of beer
- Other goods:
- Total value up to 430 euros (for air or sea travelers), 300 euros (for other travelers), 175 euros for persons under 15 years
For goods exceeding these limits, customs duties and import taxes must be paid. In addition, quantity-independent bans and restrictions apply to certain categories of goods (for example, medicines, weapons, cultural goods, and protected animal and plant species).
Special regulations and exceptions
Minors
For travelers under the age of 17, there is a strict exclusion in terms of the importation of tobacco products and alcoholic beverages. Furthermore, value limits for other goods are reduced (currently 175 euros).
Multiple travelers in a group
The combining of import allowances for a family or travel group is not permitted. Each person is to be considered individually and may not transfer or pool their allowance with others.
Special cases
Special allowances and different rules apply to certain groups of people, such as airline crews, diplomats, and transit travelers. The movement of goods in special zones (e.g., Büsingen, Helgoland, Canary Islands) is also subject to differing regulations.
Procedures when exceeding import allowances
Declaration and import duties
If the established import allowances are exceeded, travelers are obliged to declare the goods upon entry to customs. Failure to declare the import constitutes an administrative offense or even a tax offense as defined by §§ 370 ff. of the Fiscal Code. In the case of declaration, the respective import duties, import VAT, and possibly excise duties must be collected without exception.
Legal consequences of non-compliance
A violation of the quantity restrictions can lead to the confiscation of the goods, imposition of fines, and even criminal consequences. In case of doubt, it is advisable to contact the competent customs authority.
Overview of import allowances in an international comparison
The national design of import allowances is based on international minimum standards, for example as recommended by the World Customs Organization (WCO – World Customs Organization), and is harmonized among European Union member states. However, the concrete values vary significantly worldwide and depend on national fiscal, health policy, and economic interests.
Sources and further information
- Union Customs Code (EU Regulation No. 952/2013)
- Directive 2007/74/EC on tax exemptions for the importation of goods by travelers
- Customs Administration Act (ZollVG)
- German Tobacco Tax Act (TabStG)
- Federal Ministry of Finance – Information on import allowances
- European Commission – Taxation and Customs Union
This article provides a comprehensive overview of import allowances, their legal requirements, and their practical implications within the German and European legal sphere. Knowledge and observance of current import allowances is essential for all travelers to avoid legal violations and to ensure the smooth flow of international travel.
Frequently Asked Questions
Which goods are subject to import allowances when entering Germany?
In the legal context, import allowances apply for the importation of goods into Germany if travelers are entering from non-EU countries. These allowances regulate which quantities of particular goods (e.g., tobacco products, alcohol, coffee, perfume, fuel, and other goods such as souvenirs) may be brought in duty-free and tax-free. The type and quantity of permitted goods depend on binding requirements for Germany, such as the Union Customs Code (UCC), the Tobacco Tax Act (TabStG), the Alcohol Tax Act (AlkStG), the Coffee Tax Act (KaffeeStG), as well as further tax and consumer protection regulations. These allowances apply only to goods intended for personal use or as gifts; commercial importation is explicitly excluded. Additionally, there are restrictions on alcoholic beverages and tobacco products for travelers under the age of 17, and certain goods such as weapons, protected animal and plant species, or counterfeits are generally prohibited or must be declared separately and are not covered by allowances.
Do import allowances also apply to travel within the European Union?
Legally, import allowances generally only apply when entering from countries that do not belong to the European Union (third countries). Intra-EU travel is subject to different rules since goods movements between member states are fundamentally subject to the free movement of goods. No customs checks are performed here; however, for certain consumer goods such as alcohol and tobacco, so-called indicative quantities apply, which are considered evidence of personal use. If these indicative quantities are exceeded, the customs administration may, in individual cases, assume commercial use and levy taxes or, where necessary, order sanctions. The import of prohibited items (such as narcotics-containing medicines or protected species) is legally forbidden regardless of the allowance limit.
Do goods exceeding the import allowance have to be declared?
Yes, under the current legal provisions – particularly the Customs Administration Act (ZollVG) and the Union Customs Code (UCC) – goods exceeding the permitted import allowances must be declared at the first customs checkpoint. This is done either at a ‘Red’ channel or otherwise if there is no separate control procedure at the point of entry. Failure to declare is an administrative offense or even a criminal offense (smuggling) under the Criminal Code (§ 370 AO – tax evasion) and can lead to subsequent tax payments, fines, and, where applicable, criminal sanctions. Travelers are obliged to inform themselves about the current allowances before entry, as ignorance does not protect against penalties.
What evidence requirements exist when importing goods within the allowances?
According to the relevant customs and tax regulations, travelers must, in case of a customs check, be able to credibly demonstrate that the goods carried are within the permitted allowances and are intended for personal use. Receipts, invoices, or bills can serve as evidence. In cases of doubt regarding the origin, price, or quantity of imported goods, the burden of proof lies with the traveler; if the traveler cannot provide convincing proof, the customs authority may—based on free evaluation of evidence—assume that the allowances have been exceeded and that customs and taxes are therefore due.
How are import allowances calculated for groups or families?
Legally, import allowances are always granted on an individual basis: each traveler is entitled to the allowance valid for him or her personally, regardless of whether he or she is traveling alone or as part of a group or family. Allowances may not be transferred or pooled with those of others (no pooling of allowances). The only exception applies to alcoholic beverages and tobacco products for minors: travelers under 17 years of age are fundamentally excluded from the allowances for these types of goods. Where goods are subject to a quantitative exemption, it is therefore not legally permitted to, for example, transfer an adult family member’s allowance to a child.
What penalties are there for exceeding the import allowances?
The consequences of exceeding the import allowances are clearly regulated by law. In the case of undeclared exceeding of allowances, additional customs duties are levied and any applicable excise or import taxes (e.g., customs, import VAT, tobacco tax, alcohol tax) collected retroactively. In addition, a fine may be imposed; in the case of repeated or serious violations, criminal consequences for tax evasion under § 370 of the Fiscal Code (AO) can occur, which can entail monetary fines or imprisonment. The imported goods may be confiscated and, where applicable, seized. These sanctions are independent of immigration law measures, for example, where customs authorities identify parallel violations (e.g., import of prohibited items).
Are there exceptions or special rules for import allowances?
Numerous exceptions and special regulations exist on a case-by-case basis, arising from international agreements, bilateral treaties (e.g., with diplomats, NATO troops), and national law (e.g., duty-free items on business trips, return goods regulation). Additionally, special regulations may apply to specific countries, such as minor border traffic with certain neighboring states, for seafarers returning, or for humanitarian aid. It is always necessary to check with customs or through relevant regulations about the currently applicable and case-specific exceptions before traveling.
