The thread I started yesterday got all messed up again by all sort of confusing ideas about bring tobacco in the European Union.
Below I will post information to clarify the whole issue and the Information is taken from European Commission Taxation and Customs Union
For buying tobacco from non-EU member states:
Excise product
Amount
Tobacco products (a)(c)
Each Member State decides on the limit applicable:
200 cigarettes or 40 cigarettes;*
100 cigarillos or 20 cigarillos; *
50 cigars or 10 cigars; *
250 grams of tobacco or 50 g smoking tobacco*
* Each amount represents 100% of the total allowance for tobacco products and any combination of those products must not exceed 100%. Example: 100 cigarettes + 50 cigarillos = total allowance
Alcoholic beverages (a)
a total of 1 litre of alcohol and alcoholic beverages of an alcoholic strength exceeding 22% vol, or undenatured ethyl alcohol of 80% vol and over (b); or
a total of 2 litres of alcoholic beverages of an alcoholic strength not exceeding 22% vol.(b)
a total of 4 litres of still wine, and
16 litres of beer (only for VAT and excise duty)
Fuel
In any means of motor transport, the fuel contained in the standard tank; and
a quantity of fuel not exceeding 10 litres contained in a portable container.
Other goods (including perfume, coffee, tea, electronic devices etc.)(a)
Up to a value of €430 for air and sea travellers
Up to value of €300 for other travellers
The value on an individual item may not be split up.
The value of personal luggage (i.e. suitcases) and medicinal products for the personal needs of the traveller do not count.
Member States may reduce the above limits to € 150 for travellers under 15 years.
a) Allowances concerning tobacco and alcohol do not apply in the case of travellers under 17 years of age.
b) Each of these amounts represents 100 % of the total allowance for alcohol and alcoholic beverages (see Art. 9 (2) of Directive 2007/74/EC),
c) Cigarillos are cigars of a maximum weight of 3 grams each.
In this context, imports are regarded as having no commercial character if they take place occasionally and consist of goods for the personal or family use of the travellers, or of goods intended as presents.
The limits laid down in the table above also apply if you come from
Canary Islands,
Channel Islands,
French Overseas Departments
Aland Islands
Gibraltar
Helgoland
Büsingen
Ceuta and Melilla
Livigno
other territories where VAT and EU excise provisions do not apply.
EU legislation concerning allowances for travellers can be found in Council Directive 2007/74/EC of December 2007 (as far as VAT and excise duties are concerned) and in article 41 of Regulation 1186/2009 as far as customs duties are concerned.
In spite of these rules the importation of goods may be restricted or prohibited in accordance with specific Community and or national legislation.
Do you intend to purchase excise products (e.g. wine, spirits and tobacco products such as cigarettes, etc) over the internet? See the list of frequently asked questions.
New rules for import in travellers' personal luggage
New rules on duty and tax free imports entered into force on 1 December 2008. See Council Directive 2007/74/EC of 20 December 2007 and Council Regulation 274/2008 of 17 March 2008 , which since 1 January 2010 has been replaced by Council Regulation 1186/2009 of 16 November 2009 . See also the press release (IP/08/1845 ).
Travellers entering the EU from other countries now benefit from increased savings when importing goods into the European Union in their personal luggage. Member States have also reduced administrative burdens by renouncing the collection of relatively small amounts of duty. Travellers' allowances are the monetary thresholds or the quantitative limits under which travellers entering the EU from third countries are allowed to import duty and tax free in their personal luggage.
The rules in force since 1 December 2008 have
increased the current monetary threshold from €175 to €430 for air and sea travellers and to €300 for land and inland waterways travellers; the lower threshold for the latter takes account of the special situation of Member States that have land borders with countries where prices are significantly lower than in the EU;
abolished the quantitative limits on perfume, eau de toilette, coffee and tea (which means that such items now come under the monetary threshold);
increased the quantitative limit for still wine from 2 to 4 litres;
introduced a quantitative limit of 16 litres on beer imports (only for VAT and excise duties given that beer is customs free);
given Member States the option of reducing the quantitative limits on tobacco products (e.g. for cigarettes: from 200 to 40) in support of health policies.
More http://ec.europa.eu/taxation_customs...lers/enter_eu/
For buying tobacco from another Member State:
Buying goods in another Member State
There are no limits on what private persons can buy and take with them when they travel between EU countries, as long as the products purchased are for personal use and not for resale, with exception of new means of transport. Taxes (VAT and excise) will be included in the price of the products in the Member State of purchase and no further payment of taxes can be due in any other Member State.
Tobacco and alcohol
However, special rules apply in the case of goods subject to excise duty, such as alcoholic beverages and tobacco products. If a private person purchases such products in one Member State and takes them to another Member State, the principle that no excise duty has to be paid in the Member State of destination only applies if the goods are
for the own use of the traveller or his family and
transported by himself.
To determine whether these products are for the own use of the traveller, Member States must take account of all the relevant factors. These include:
The commercial status of the holder of the products and his reasons for holding them;
The place where the products are located or, if appropriate, the mode of transport used;
Any document relating to the products;
The nature of the products;
The quantity of the products.
As to the last element, Member States may lay down guide levels, solely as a form as evidence, which cannot be lower than the following quantities:
a) Tobacco products
cigarettes 800 items
cigarillos (cigars weighing not more than 3 g each) 400 items
cigars 200 items
smoking tobacco 1.0 kg
b) Alcoholic beverages
spirit drinks 10 litres
intermediate products 20 litres
wines (including a maximum of 60 litres of sparkling wines) 90 litres
beers 110 litres
Travelling within the EU via Switzerland (or other non-EU countries)
If you travel from one EU Member State to another through Switzerland (or another non-EU country), you may carry goods for personal use without border formalities as long as the thresholds set out for the entry into Switzerland/re-entry into the EU are not exceeded. If you carry quantities exceeding those thresholds, declare them when entering Switzerland and when re-entering the EU. In Switzerland you may be requested to provide a financial guarantee which you get back when you leave the country with the goods. On re-entry into the EU you must declare these goods. No duties apply if you can prove that they come from another EU country and are intended for personal use (see article 323 of Regulation (EC) No 2454/93 on page 111).
Buying excise products over the Internet
Do you intend to purchase excise products (e.g. wine, spirits and tobacco products such as cigarettes, etc) over the internet? See the list of frequently asked questions.
New Means of transport
Where new means of transport are purchased in another Member State, special rules apply, and the purchase is taxable in the Member State of registration of the means of transport, rather than the Member State in which it is purchased.
Other information for travellers
The brochure "Travelling in Europe" provides practical information for tourists travelling within the EU. You will find information on documentation, shopping, driving, healthcare, communications, weather, public holidays, cultural events and help if things go wrong.
Travelling by air: baggage controls in the European Union
You may find background information on baggage controls of passengers entering or leaving the EU in this information document.
more http://ec.europa.eu/taxation_customs...u/index_en.htm
:^)
Below I will post information to clarify the whole issue and the Information is taken from European Commission Taxation and Customs Union
For buying tobacco from non-EU member states:
Excise product
Amount
Tobacco products (a)(c)
Each Member State decides on the limit applicable:
200 cigarettes or 40 cigarettes;*
100 cigarillos or 20 cigarillos; *
50 cigars or 10 cigars; *
250 grams of tobacco or 50 g smoking tobacco*
* Each amount represents 100% of the total allowance for tobacco products and any combination of those products must not exceed 100%. Example: 100 cigarettes + 50 cigarillos = total allowance
Alcoholic beverages (a)
a total of 1 litre of alcohol and alcoholic beverages of an alcoholic strength exceeding 22% vol, or undenatured ethyl alcohol of 80% vol and over (b); or
a total of 2 litres of alcoholic beverages of an alcoholic strength not exceeding 22% vol.(b)
a total of 4 litres of still wine, and
16 litres of beer (only for VAT and excise duty)
Fuel
In any means of motor transport, the fuel contained in the standard tank; and
a quantity of fuel not exceeding 10 litres contained in a portable container.
Other goods (including perfume, coffee, tea, electronic devices etc.)(a)
Up to a value of €430 for air and sea travellers
Up to value of €300 for other travellers
The value on an individual item may not be split up.
The value of personal luggage (i.e. suitcases) and medicinal products for the personal needs of the traveller do not count.
Member States may reduce the above limits to € 150 for travellers under 15 years.
a) Allowances concerning tobacco and alcohol do not apply in the case of travellers under 17 years of age.
b) Each of these amounts represents 100 % of the total allowance for alcohol and alcoholic beverages (see Art. 9 (2) of Directive 2007/74/EC),
c) Cigarillos are cigars of a maximum weight of 3 grams each.
In this context, imports are regarded as having no commercial character if they take place occasionally and consist of goods for the personal or family use of the travellers, or of goods intended as presents.
The limits laid down in the table above also apply if you come from
Canary Islands,
Channel Islands,
French Overseas Departments
Aland Islands
Gibraltar
Helgoland
Büsingen
Ceuta and Melilla
Livigno
other territories where VAT and EU excise provisions do not apply.
EU legislation concerning allowances for travellers can be found in Council Directive 2007/74/EC of December 2007 (as far as VAT and excise duties are concerned) and in article 41 of Regulation 1186/2009 as far as customs duties are concerned.
In spite of these rules the importation of goods may be restricted or prohibited in accordance with specific Community and or national legislation.
Do you intend to purchase excise products (e.g. wine, spirits and tobacco products such as cigarettes, etc) over the internet? See the list of frequently asked questions.
New rules for import in travellers' personal luggage
New rules on duty and tax free imports entered into force on 1 December 2008. See Council Directive 2007/74/EC of 20 December 2007 and Council Regulation 274/2008 of 17 March 2008 , which since 1 January 2010 has been replaced by Council Regulation 1186/2009 of 16 November 2009 . See also the press release (IP/08/1845 ).
Travellers entering the EU from other countries now benefit from increased savings when importing goods into the European Union in their personal luggage. Member States have also reduced administrative burdens by renouncing the collection of relatively small amounts of duty. Travellers' allowances are the monetary thresholds or the quantitative limits under which travellers entering the EU from third countries are allowed to import duty and tax free in their personal luggage.
The rules in force since 1 December 2008 have
increased the current monetary threshold from €175 to €430 for air and sea travellers and to €300 for land and inland waterways travellers; the lower threshold for the latter takes account of the special situation of Member States that have land borders with countries where prices are significantly lower than in the EU;
abolished the quantitative limits on perfume, eau de toilette, coffee and tea (which means that such items now come under the monetary threshold);
increased the quantitative limit for still wine from 2 to 4 litres;
introduced a quantitative limit of 16 litres on beer imports (only for VAT and excise duties given that beer is customs free);
given Member States the option of reducing the quantitative limits on tobacco products (e.g. for cigarettes: from 200 to 40) in support of health policies.
More http://ec.europa.eu/taxation_customs...lers/enter_eu/
For buying tobacco from another Member State:
Buying goods in another Member State
There are no limits on what private persons can buy and take with them when they travel between EU countries, as long as the products purchased are for personal use and not for resale, with exception of new means of transport. Taxes (VAT and excise) will be included in the price of the products in the Member State of purchase and no further payment of taxes can be due in any other Member State.
Tobacco and alcohol
However, special rules apply in the case of goods subject to excise duty, such as alcoholic beverages and tobacco products. If a private person purchases such products in one Member State and takes them to another Member State, the principle that no excise duty has to be paid in the Member State of destination only applies if the goods are
for the own use of the traveller or his family and
transported by himself.
To determine whether these products are for the own use of the traveller, Member States must take account of all the relevant factors. These include:
The commercial status of the holder of the products and his reasons for holding them;
The place where the products are located or, if appropriate, the mode of transport used;
Any document relating to the products;
The nature of the products;
The quantity of the products.
As to the last element, Member States may lay down guide levels, solely as a form as evidence, which cannot be lower than the following quantities:
a) Tobacco products
cigarettes 800 items
cigarillos (cigars weighing not more than 3 g each) 400 items
cigars 200 items
smoking tobacco 1.0 kg
b) Alcoholic beverages
spirit drinks 10 litres
intermediate products 20 litres
wines (including a maximum of 60 litres of sparkling wines) 90 litres
beers 110 litres
Travelling within the EU via Switzerland (or other non-EU countries)
If you travel from one EU Member State to another through Switzerland (or another non-EU country), you may carry goods for personal use without border formalities as long as the thresholds set out for the entry into Switzerland/re-entry into the EU are not exceeded. If you carry quantities exceeding those thresholds, declare them when entering Switzerland and when re-entering the EU. In Switzerland you may be requested to provide a financial guarantee which you get back when you leave the country with the goods. On re-entry into the EU you must declare these goods. No duties apply if you can prove that they come from another EU country and are intended for personal use (see article 323 of Regulation (EC) No 2454/93 on page 111).
Buying excise products over the Internet
Do you intend to purchase excise products (e.g. wine, spirits and tobacco products such as cigarettes, etc) over the internet? See the list of frequently asked questions.
New Means of transport
Where new means of transport are purchased in another Member State, special rules apply, and the purchase is taxable in the Member State of registration of the means of transport, rather than the Member State in which it is purchased.
Other information for travellers
The brochure "Travelling in Europe" provides practical information for tourists travelling within the EU. You will find information on documentation, shopping, driving, healthcare, communications, weather, public holidays, cultural events and help if things go wrong.
Travelling by air: baggage controls in the European Union
You may find background information on baggage controls of passengers entering or leaving the EU in this information document.
more http://ec.europa.eu/taxation_customs...u/index_en.htm
:^)
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