Regulation on the freedom of import duties of goods in the personal luggage of travellers (entry-free quantities Regulation-EF-VO)

Unofficial table of contents

EF-VO

Date of completion: 24.11.2008

Full quote:

" Entry-free-quantity regulation of 24 November 2008 (BGBl. I p. 2235; 2009 I p. 403) "

*)

This Regulation provides for the implementation of Council Directive 2007 /74/EC of 20 December 2007 on the exemption from value added tax and excise duty of goods imported from travellers coming from third countries (OJ L 327, 30.12.2007, p. EU No OJ L 346, p.

Footnote

(+ + + Text proof: 1.12.2008 + + +) 
(+ + + Official note from the norm-provider on EC law: 
 Implementation of the 
 EGRL 74/2007 (CELEX Nr: 32007L0074) + + +) 

  

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Input formula

Because of

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Section 29 (1) (d) of the Customs Administration Act of 21 December 1992 (BGBl. 2125, 1993 I p. 2493), as defined by Article 1 (10) (b) of the Law of 20 December 1996 (BGBl I). 2030),

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§ 5 (2) No. 8 of the VAT Act, as amended by the Notice of 21 February 2005 (BGBl. 386),

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Article 31 (15) (d) of the Tobacco Control Act of 21 December 1992 (BGBl. 2150), most recently by Article 1 (9) (b) of the Law of 16 August 2001 (BGBl I). 2081).

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§ 21 No. 4 of the beer tax law 1993, which is defined by Article 2 (9) of the Law of 21 December 1992 (BGBl). 2081).

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Article 20 (1) (d) of the Law on the Taxation of Sparkling Wines and Intermediate Products of 21 December 1992 (BGBl. 2150, 2176), the most recent of which is Article 4 (6) (a) of the Law of 16 August 2001 (BGBl. 2081).

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Article 19 (10) (d) of the Coffee Control Act of 21 December 1992 (BGBl. 2150, 2199), as defined by Article 6 (12) (c) of the Law of 16 August 2001 (BGBl). 2081).

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Article 150 (1) (d) and Section 178 (1) of the Act on Spirits Monopoly in the revised version published in the Bundesgesetzblatt (Part III), outline number 612-7, in conjunction with Article 129 of the Basic Law, of which § 150 No. 1 last amended by Article 3 (15) (a) of the Law of 16 August 2001 (BGBl). 2081), and

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§ 66 (1) (19) of the Energy Tax Act of 15 July 2006 (BGBl. I p. 1534)

Orders the Federal Ministry of Finance: Unofficial table of contents

Article 1 Subject matter, definitions

(1) Goods in the personal luggage of travellers imported from a third country or from a third country area shall be exempt from import duties within the meaning of Article 1 (1), third sentence, of the Customs Administration Act in accordance with this Regulation. (2) In the following The terms of this Regulation are or are:

1.

Third country: a country which is not a Member State of the European Union; the Principality of Monaco does not apply as a third country; the Republic of San Marino does not apply as a third country with regard to excise duties;

2.

Third country area: an area in which Council Directive 2006 /112/EC of 28 November 2006 on the common system of value added tax (OJ L 327, 30.12.2006, p. EU No L 347 p. 1, 2007 No 6), as last amended by Council Directive 2008 /8/EC of 12 February 2008 (OJ L 346, 31.12.2008, p. EU No 11), or Council Directive 92/12/EEC of 25 February 1992 on the general arrangements for products subject to excise duty and on the holding, movement and control of products subject to excise duty (OJ L 206, 22.7.1992, p. EC No L 76 p. 1, 1995 No 17 p. 20, 1996 No 36), as last amended by Council Directive 2004 /106/EC of 16 November 2004 (OJ L 135, 30.5.2004, p. EU No 30), does not apply;

3.

End of flight or sea journey: passengers travelling by air or sea, except in the case of inland waterway transport and private non-commercial aviation and private non-commercial maritime transport;

4.

private non-commercial or private non-commercial shipping: the use of an aircraft or a watercraft for maritime transport by owners or tenants; not including vehicles for commercial purposes, in particular: be used for the transportation of passengers or goods, or for the delivery of services or for official purposes;

5.

Personal luggage: all luggage, the travellers of the customs office on arrival, and the items of luggage placed at the same customs office at a later date, showing that they are at the time of departure from the company which carries the passenger has been abandoned as a baggage allowance; other fuel than the fuel within the meaning of section 2 (1) (4) shall not be considered as a personal travel baggage;

6.

Travel: goods which travellers import from time to time solely for personal use or consumption, for their family members or as a gift in their personal luggage;

7.

Cigarillos: cigars weighing not more than three grams;

8.

Border area: municipalities on the German-Swiss border, which are located in the German customs border zone within the meaning of Article 1 (1) and (2) of the German-Swiss Agreement of 5 February 1958 on border and transit traffic (BGBl). 2161, 2283);

9.

Frontier workers and frontier workers: persons exceeding the limit for the exercise of their usual professional activity on the days in which they work.

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§ 2 Maximum quantities and value limits

(1) The travellers are exempt from import duties within the limits of the following quantities and value limits (§ 1 no. 6) per passenger:

1.

Tobacco products:

a)

200 cigarettes or

b)

100 cigarillos or

c)

50 cigars or

d)

250 grams of smoking tobacco or

e)

a pro rata compilation of these goods;

2.

Alcohol and alcoholic beverages:

a)

one litre of alcohol and alcoholic beverages with an alcoholic strength by volume of more than 22% by volume or unfermented ethyl alcohol with an alcoholic strength by volume of 80% by volume or more or two litres of alcohol and alcoholic beverages containing one litre of alcohol and alcoholic beverages containing an alcoholic strength by volume of 80% by volume; the alcoholic strength by volume not exceeding 22% by volume or by a pro-rata combination of these products;

b)

four litres of non-foaming wines and

c)

16 litres of beer;

3.

Medicinal product: quantity corresponding to the personal needs of the traveller;

4.

Fuels: for each motor vehicle

a)

the quantity in the main container and

b)

up to ten litres in a portable reserve container;

5.

Other goods:

a)

up to a total value of 300 Euro,

b)

for flight and/or the end of the sea, up to a total value of 430 euros,

c)

for travellers under 15 years of age up to a total value of 175 Euro.

(2) The value of a product may not be distributed in the application of the value limits referred to in paragraph 1 (5). (3) The value of the personal luggage of travellers who are temporarily imported or re-imported after temporary export; and the value of the medicinal products referred to in paragraph 1 (3) shall not be taken into account in the application of the goods referred to in paragraph 1 (5). (4) The exemption from duty in the maritime transport sector shall depend on whether the watercraft has last expired from a port which is located in a third country or a third country territory. (5) The exemption from duty referred to in paragraph 1 shall be excluded for

1.

goods which, by way of their nature or quantity, indicate that they are imported for commercial reasons,

2.

tobacco products and alcohol and alcoholic beverages imported by travellers under 17 years of age,

3.

Fuels other than those referred to in paragraph 1 (4).

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§ 3 Special cases

(1) In the case of imports,

1.

Persons resident in the border area who enter a place less than 15 kilometres from the border of their municipality and whose journey in the third country or third country area cannot be proven to be within a radius of 15 kilometres the airline has passed the place of entry,

2.

Frontier workers and frontier workers,

3.

Persons who are employed or employed by public authorities on a professional or service basis or on land, air or water vehicles, or accompany travel companies or the like, and are usually more than than once in the calendar month,

the exemption from duty pursuant to section 2 (1) no. 1 shall be applied to

a)

40 cigarettes or

b)

20 cigarillos or

c)

10 cigars or

d)

50 grams of smoking tobacco or

e)

a pro rata compilation of these products

Restricted and excluded for alcohol and alcoholic beverages. The tax exemption in accordance with § 2 para. 1 no. 5 is limited to goods up to a total value of 90 euros, irrespective of the mode of transport; no more than 30 euros of this can be accounted for by food for daily use. The duty exemption may only be used once a day. (2) The exemption from duty is excluded for goods which persons return from a free zone of control type I (§ 1 para. 1 sentence 1 of the Customs Administration Act) or the Persons who live in a free zone of control type I shall carry on entry from the free zone of control type I. (3) A person with a private non-commercial watercraft shall be subject to the exemption from duty on tobacco products, Alcohol and alcoholic beverages from the fact that the goods are demonstrably not as Shipping requirements according to § 27 of the Customs Ordinance of 23 December 1993 (BGBl. I p. 2449, 1994 I p. 162), as last amended by the Regulation of 17 December 2007 (BGBl. (4) In cases where tobacco products, alcohol and alcoholic beverages remain duty-free as the oral stock pursuant to Article 14 of the Customs Regulation or the exemption from duty is applicable to: The amount of duty exempted depends on whether travellers leave the ship permanently or for more than three days. (5) Travellers arriving from Switzerland via Lake Constance shall not be deemed to be exempt from the obligation to pay the goods. Sea End. Unofficial table of contents

§ 4 Entry into force, external force

This Regulation shall enter into force on 1 December 2008. Unofficial table of contents

Final formula

The Federal Council has agreed.