Current Duty and Tax Paid Allowances (Travel within the EU)
Created on 16th of August 2007 Last Modified on the 17th of August 2007
Although EU law permits individuals to purchase unlimited quantities of goods that are duty and tax paid in another Member State, and to carry them back to their home country without any further liability for duty or tax, they must both be transported personally and be for their own personal consumption only.
In order to combat abuse of this privilege by smugglers taking advantage of the significant differences in tax and duty rates across the EU, Member States are permitted to apply "minimum indicative levels" for exciseable goods. Travellers with excise goods in excess of these levels may be challenged, and possibly prosecuted, if checks reveal that the goods are for a commercial use rather then personal consumption. The standard minimum levels across the EU are as follows:
Alcohol:
10 litres of spirits
20 litres of fortified wine
90 litres of wine (including a maximum of 60 litres of sparkling wine)
110 litres of beer
Tobacco:
800 cigarettes
400 cigarillos
200 cigars
1 kg tobacco
However, in October 2002, the UK introduced a higher indicative level for cigarettes - up to 3,200 instead of 800 and for tobacco - up to 3 kg instead of 1 kg. All other elements of the indicative levels were unchanged. This move was part of the Government's strategy to tackle tobacco smuggling; the raising of the indicative level to 3,200 cigarettes and 3 kg of hand rolled tobacco was to ensure a clear and unequivocal distinction between honest cross-border shoppers and smugglers. In addition, following the enlargement of the EU in May 2004 and January 2007, limits have been introduced on the amount of tobacco goods that can be brought back into the UK from certain new accession countries without payment of duty. These are:
From Estonia: 200 cigarettes or 250g of tobacco.
From Bulgaria, Czech Republic, Hungary, Latvia, Lithuania, Poland, Romania, Slovakia or Slovenia: 200 cigarettes.
Apart from these specific limits on tobacco products from the new EU accession countries, it is stressed that the minimum indicative levels are not limits, merely guidelines. Travellers are more likely to be challenged if they have goods in excess of the indicative levels, but they can equally also be challenged if they have less than these, if it is suspected that the goods are for a commercial purpose. As above, the prime consideration is whether or not the goods are for personal consumption - this is defined quite broadly and also includes gifts and situations such as the purchase of champagne for a son or daughter's wedding reception. On the other hand, any re-sale of the goods - including sales at cost to friends or neighbours - means that they are classified as being for a commercial purpose and therefore liable to duty. The Customs
Notice for Travellers may be viewed on the links page of this site.
The full list of current EU Member States is as follows:
Austria
Belgium
Bulgaria
Cyprus*
Czech Republic
Denmark
Estonia
Finland
France
Germany
Greece
Hungary
The Irish Republic
Italy
Latvia
Lithuania
Luxembourg
Malta
The Netherlands
Poland
Portugal
Romania
Slovakia
Slovenia
Spain (but not the Canary Islands)
Sweden
The UK (but not the Channel Islands)
*Though the whole of Cyprus is part of the EU, goods from any area of Cyprus not under effective control of the government of the Republic of Cyprus, are treated as non-EU imports.
Although Gibraltar is part of the EU, it is outside the Community customs territory. The customs allowances for outside the EU therefore apply.
