Specific provisions for tobacco products and substitutes for tobacco products
Restrictions on movement for commercial purposes or shipment from another Member State
Unlike substitutes for tobacco products, cigarettes and other tobacco products may not be brought into Germany from an EU Member State for commercial purposes. Mail order sales of tobacco products and substitutes for tobacco products (for example through internet orders) are not permitted. Tobacco products and substitutes for tobacco products without German revenue stamps are not permitted in Germany and cannot be distributed. These products are seized already during transport or delivery and subsequently destroyed.
The only exceptions are for private consumption. A personal purpose for such products only exists if the person who transported the tobacco products or substitutes for tobacco products to Germany himself/herself acquired them exclu-sively for his/her personal use. Where tobacco products and substitutes for tobacco products from another EU member state are concerned you must observe the quantity limits (indicative quantities), or provide proof of private use, as otherwise these tobacco products and substitutes for tobacco products would be deemed to have been brought into Germany for commercial purposes.
Information about alcohol, tobacco, and products containing coffee
Unlawful importation from a third country or third territory
Irrespective of the allowances for private consumption, the purchase or possession of tobacco products and substitutes for tobacco products that have been unlawfully imported from a third country into the customs territory of the Community or into a third territory is tax evasion within the meaning of Art. 374 of the German Fiscal Code (Abgabenordnung - AO) and, as such, is punishable. This also applies if these tobacco products and substitutes for tobacco products have been purchased in another member state. Whether or not the tobacco has been unlawfully imported into the customs territory of the Community can be seen from:
- the affixed fiscal mark, or particularly, its absence (strip label),
- the affixed (language and text) health warnings and/or nicotine or tar content information, or particularly, their absence,
- the circumstances of the purchase (for example, a substantially lower price than in retail shops; different prices for tobacco products of the same brand; tobacco products not being openly sold).
It is a clear sign that goods are being illegally traded if tobacco products (in particular cigarettes) in another member state bear German fiscal marks.
Information about entering Germany
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
