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Restricted allowances

Groups of individuals

For goods brought into Germany, specific limits to quantities and value apply if you fall into any of the three following categories:

  1. Resident of a municipality close to the border with a non-EU state
    The restricted duty-free allowances apply to residents of municipalities close to the border if they enter Germany at a place less than 15 kilometres as the crow flies from the boundary of their municipality and if their journey in the neighbouring non-EU state cannot be shown to have gone further than a radius of 15 kilometres as the crow flies from the place where they crossed the border.
  2. Cross-border worker
    Cross-border workers are people who cross the border to carry out their normal occupational activity on the days when they work. The term can either refer to Germans who travel to work in the neighbouring non-EU state or to persons from a neighbouring non-EU state who work in Germany.
    The restricted traveller’s allowances apply to cross-border workers if they are entering Germany to travel to their places of work.
  3. Persons who work on means of transport operating for commercial purposes (truck drivers, for example), or who work as tour guides and usually enter the country from a non-EU state more frequently than once a month.

Conditions

To import goods duty free you must meet the following conditions:

  1. the goods are for your personal use or consumption, for a member of your household, or meant as a gift,
  2. you have the goods with you when you enter Germany,
  3. the goods are not intended for any commercial use.

Restrictions on quantities and value

If the above three conditions are met, then the following quantity and value limits apply:

  1. Tobacco products, if you are the traveller and at least 17 years old:

    • 40 cigarettes or
    • 20 cigarillos or
    • 10 cigars or
    • 50 grammes of tobacco (this also applies to heated tobacco products and water-pipe tobacco) or
    • a proportionate combination of these goods.
  2. Substitutes for tobacco products (for persons aged 17 and over only) and other goods

    • up to a value of 90 euros, of which the value of staple foodstuffs may not exceed 30 euros.
Heated tobacco, water-pipe tobacco and substitutes for tobacco products

Heated tobacco
Heated tobacco as defined in section 1(2a) of the Tobacco Tax Act (Tabaksteuergesetz-TabStG) is smoking tobacco that is individually portioned (in "sticks") and designed to be consumed by inhalation of an aerosol or smoke produced in a "device".

Water-pipe tobacco
Water-pipe tobacco pursuant to section 1(2b) (Tabaksteuergesetz-TabStG) is smoking tobacco intended to be smoked in a water-pipe and consisting of a mixture of tobacco and glycerine. It may also contain essential oils and extracts, molasses or sugar, and may also be flavoured with fruit. Products intended for use in a water pipe but not containing tobacco are also considered to be water-pipe tobacco.

Substitutes for tobacco products
Substitutes for tobacco products are products which are suitable for the consumption of an aerosol or vapour produced by means of a device. This includes, for example, the liquids used in e-cigarettes. It does not include water-pipe tobacco or products assimilated to cigarettes or smoking tobacco. Products which are used exclusively for medical purposes and which are medicinal products within the meaning of the German Medicines Act are also excluded.

Tobacco Tax Act (in German)

On the other hand, there is absolutely no duty-free allowance for alcohol and alcoholic beverages. Such goods must always be (verbally) declared to the Customs and the appropriate duties paid.

Note

The exemption from duty may only be exercised once a day.

Contact and assistance

The Central Information Unit of the German customs administration (Zentrale Auskunft Zoll) is there to help you and will answer your questions by telephone, post, or e-mail.

Central Information Unit

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