Travellers’ allowances
If you are entering Germany from a non-EU country, from special territories (such as the Canary Islands), or from the Island of Heligoland, the goods you are carrying and which do not exceed certain quantity and value limits can be brought into Germany tax/duty-free if they meet the following conditions.
Conditions
- You are carrying the goods.
Goods are considered to be "carried by the traveller" if they are imported using the same route as the traveller, which also includes goods forwarded or sent in advance through the rail company when travelling by train. If your luggage is being sent in advance or forwarded by mail though, it is not seen as being carried by you. - The goods are for your personal use or consumption.
The goods are intended exclusively for your personal use or consumption, for members of your household, or as a gift. This means that you may not bring in goods for other people for a consideration.
Neither, under any circumstances, may the goods be imported for commercial purposes.
Restrictions on quantities and value
Tobacco products, if the importer is at least 17 years old:
- 200 cigarettes or
- 100 cigarillos or
- 50 cigars or
- 250 grammes tobacco (this also applies to heated tobacco products and water-pipe tobacco) or
- a proportionate combination of these goods.
Alcohol and beverages containing alcohol, if the importer is at least 17 years old:
- 1 litre of spirit drinks of an alcohol strength by volume exceeding 22 % or undenatured ethyl alcohol of an alcoholic strength by volume of 80 % or higher or
- 2 litres of alcohol and alcoholic beverages of an alcohol strength by volume up to 22 % or
- a proportionate combination of these goods and
- 4 litres of non-sparkling wine and
- 16 litres of beer
Medicinal products
- the quantity required for the traveller’s personal needs
Motor fuels
- for each motor vehicle the quantity in the vehicle’s main tank and up to 10 litres in a portable container
Other goods (including substitutes for tobacco products for persons aged 17 or older)
- up to a value of 300 euros
- up to a value of 430 euros for air/sea travellers
- up to a value of 175 euros for travellers under 15 years of age
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)
If the goods you are bringing with you exceed the travellers’ allowance, you must pay import duties.
If you enter Germany from another EU member state you must observe any specific national provisions of that member state.
Specific provisions for air and sea travel
Travellers are not considered to be air or maritime passengers if they enter this country as passengers on an inland waterway vessel or on board any private, non-commercial aircraft or vessel. An aircraft or vessel is deemed to be non-commercial if it is being used by its owner or lessee. Travellers entering Germany from Switzerland across Lake Constance are not considered to be maritime passengers.
The exemption from duty in maritime travel depends on the waterway vessel having last called at a port outside the EU, or the port of a EU Member State’s region where Regulations 2006/112 EC and 2020/262 EU do not apply.
Specific provisions for value limits
- Please note that there are restrictions on quantities and value that apply to particular groups of persons such as the residents of municipalities near a border, or border commuters.
- The basis on which it is determined whether the value limits are being complied with or exceeded is the value of the goods including the foreign VAT.
- Several persons’ value limits may not be added together.
- If an item or product is non-divisible, such as a leather jacket or a piece of jewellery, and its value exceeds the travellers’ allowance, import duty must be paid on the total value of the product and not only on the portion of its value that exceeds the travellers’allowance.
A married couple enters Germany by car from Switzerland where they have bought four antique chairs and an old restored farmhouse cupboard. The duty-free limit per each traveller is 300 euros as they are entering by land, not by sea or air. Each chair costs 120 euros, and the cupboard 320 euros. Each of the travellers can import two chairs (240 euros) duty free within their allowance. The total value of the cupboard, at 320 euros, exceeds the value threshold, and import duty must be paid on its total value.
- Travellers can make use of the travellers’ allowance only once during any single journey. A journey comes to an end, when, for example, you have returned to your home in your own country or when you have arrived at your destination in Germany. You may not, therefore, repeatedly avail yourself of the travellers’ allowance by crossing the border several times in immediate succession.
A German holiday maker drives back to Germany from Switzerland. On returning to Germany he only brings in some souvenirs within the travellers’ allowance. He parks his car just over the border and walks back to Switzerland to the nearest hypermarket to buy more souvenirs. He then returns, entering Germany for a second time.
He must pay import duties for these purchases because he cannot avail himself of the travellers’ allowance for a second time on his return journey.
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
