| The following goods
may be imported into the Federal Republic of Germany without incurring
customs duty by visitors arriving from countries outside the EU:
cigarettes or 50 cigars or 250g of tobacco
litre of alcoholic beverages stronger than 22 per cent or 2 litres
of fortified or sparkling wine or other liqueurs.
of perfume and 250ml of toilet water
up to 250g
goods to the value of €175 (€90 per person under 15 years
a. The tobacco and alcohol allowances are granted only to those
over 17 years of age.
b.Wine in excess of the above allowances imported for personal consumption
and valued at less than €128 will be taxed at an overall rate
of 16 per cent.
Goods obtained duty and tax paid in the EU are unlimited.
Abolition of duty-free goods within the
On 30th June 1999, the sale of duty-free alcohol and tobacco at
airports and at sea was abolished in all of the original 15 EU member
states. Of the 10 new member states that joined the EU on May 1st
2004, these rules already apply to Cyprus and Malta. There are transitional
rules in place for visitors returning to one of the original 15
EU countries from one of the other new EU countries. But for the
original 15, plus Cyprus and Malta, there are now no limits imposed
on importing tobacco and alcohol products from one EU country to
another (with the exceptions of Denmark, Finland and Sweden, where
limits are imposed). Travellers should note that they may be required
to prove at customs that the goods purchased are for personal use