Regulation On The Import Tax Freedom Of Goods In The Personal Luggage Of Travellers

Original Language Title: Verordnung über die Einfuhrabgabenfreiheit von Waren im persönlichen Gepäck von Reisenden

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Regulation on the import tax freedom of goods in the personal luggage of travellers (entry-free volume regulation EF-VO) EF-VO Ausfertigung date: 24.11.2008 full quotation: "entry-free volume regulation of November 24, 2008 (BGBl. I S. 2235;)" 2009 i p. 403) "(*) this regulation serves the implementation of Directive 2007/74/EC of the Council of 20 December 2007 on the exemption of goods imported by travellers coming from third countries from value added tax and excise duty (OJ" EU no. L 346, p. 6).
Footnote (+++ text detection from: 1.12.2008 +++) (+++ official note of the standard authority on EC law: implementation of EGRL 74/2007 (CELEX Nr: 32007 L 0074) +++) input formula to bottom - section 29, paragraph 1 No. 1 letter d of the Customs Administration Act of 21 December 1992 (BGBl. I S. 2125, 1993 I S. 2493), by article 1 No. 10 point (b) of the Act of 20 December 1996 (BGBl. I S. 2030) is been recast , article 5, par. 2 No. 8 of the turnover tax act as amended by the notice of February 21, 2005 (BGBl. I S. 386), - of § 31 No. 15 letter d of the tobacco tax act of 21 December 1992 (BGBl. I p. 2150), most recently by article 1 No. 9 point (b) of the law of 16 August 2001 (BGBl. I p. 2081) is been recast, - of section 21 No. 4 of the Biersteuergesetz 1993 , by article 2 No. 9 of the Act of 21 December 1992 (BGBl. I p. 2081) is been recast, - section 20 No. 1 letter d of the law on the taxation of sparkling wine and intermediate products of 21 December 1992 (BGBl. I pp. 2150, 2176), most recently by article 4 No. 6 letter a of the Act of 16 August 2001 (BGBl. I p. 2081) is been recast , - of article 19 No. 10 letter d of the coffee Tax Act of 21 December 1992 (BGBl. I pp. 2150, 2199), by article 6 No. 12 letter c of the Act of 16 August 2001 (BGBl. I p. 2081) is been recast, - of § 150 No. 1 2(d) and section 178 sentence 1 of the law on the spirits monopoly in the in the Federal Law Gazette Part III , Outline number 612-7, adjusted published in conjunction with article 129 of the basic law, of which section 150 No. 1 last by article 3 No. 15 letter a of the Act of 16 August 2001 (BGBl. I p. 2081) new is been taken and - section 66 paragraph 1 No. 19 of the energy tax act of 15 July 2006 (BGBl. I S. 1534) directed the Federal Ministry of finance : § 1 subject matter, definitions (1) goods in the personal luggage of travellers, imported from a third country or a third territory, are exempt under this regulation from import duties within the meaning of § 1 para 1 sentence 3 of the Customs Act.
(2) for the purposes of this regulation, is or are: 1. third country: a country that is not European Union Member State; the Principality of Monaco is not considered a third country; the Republic of San Marino is not considered a third country in relation to excise duties;
2. third-country area: an area in which the directive 2006/112/EC of 28 November 2006 on the common system of value added tax (OJ EU no. L 347 S. 1, 2007 No. L 335, p. 6), as last amended by Directive 2008/8/EC of 12 February 2008 (OJ EU no. L 44, p. 11), or the Directive 92/12/EEC of 25 February 1992 on the General system, the possession, the movement and monitoring of excisable goods (OJ EC No. L 76 p. 1, 1995 No. L 17 p. 20, 1996 No. L 135 p. 36), as last amended by Directive 2004/106/EC of 16 November 2004 (OJ EU no. L 359, p. 30), does not apply;
3. air or sea travellers: Passengers travelling by air or maritime safety; excludes inland and private non-commercial aviation and private non-commercial shipping;
4. private non-commercial aviation or private non-commercial maritime: the use of an aircraft or a vessel for maritime use by owners or tenants; does not include vehicles used for commercial purposes, in particular for the carriage of passengers or goods or for the supply of services or for administrative purposes;
5. personal baggage: all pieces of luggage, the travellers of customs upon arrival, as well as the baggage later provided the same Customs Office, which is to prove that they were; abandoned at departure, with the company, which has promoted the traveller, as baggage other fuel as the fuel in the sense of § 2 para 1 No. 4 does not constitute personal luggage;
6 souvenirs: goods, which occasionally and only introduce travelers to the personal or consumption, for the members of their family or as a gift in their personal luggage;
7 cigarillos: Cigars with a unit weight of not more than three grams;
8 frontier: Communities on the German-Swiss border, in the German customs frontier zone within the meaning of article 1 para 1 and 2 of the German-Swiss agreement of February 5, 1958 over the border and through traffic (BGBl. 1960 II S. 2161, 2283) located;
9 cross-border workers and frontier workers: People crossing the border to their ordinary professional activities on the days on which they work.

§ 2 maximum residue limits and value limits (1) per passenger are souvenirs (§ 1 No. 6) within the framework of the following quantity and value limits free of import duties: 1. tobacco products: a) 200 cigarettes or b) 100 cigarillos or c) 50 cigars or d) 250 g smoking tobacco or e) a partial compilation of those goods;
2. alcohol and alcoholic beverages: a) a litre of alcohol and alcoholic beverages with an alcohol content of more than 22% by volume or Undenatured ethyl alcohol with an alcohol content of 80% or more, or two litres of alcohol and alcoholic beverages with an alcohol content of no more than 22% by volume, or a proportional assortment of these goods, b) four-litre non-sparkling wines and c) 16 litres of beer;
3. medicines: the amount corresponding to the personal needs of the traveller;
4. fuel: for every motor vehicle a) the quantity in the main tank and b) up to 10 litres in a portable reservoir;
5. other goods: a) up to a value of 300 EUR, b) for air or sea travellers up to a value of a total of 430 euros, c) for travellers under 15 years of age up to a value of EUR 175.
(2) the value of a commodity may not be divided no. 5 in applying the value limits referred to in paragraph 1.
(3) the value of the personal luggage of travellers, which is imported temporarily or is reintroduced after temporary export, and the value of medicines referred to in paragraph 1 remain no. 3 No. 5 in applying the values of goods referred to in paragraph 1 account.
(4) the tax exemption in the maritime transport depends on whether the vessel is last expired from a port situated in a third country or part.
(5) the tax exemption referred to in paragraph 1 is excluded for 1.
Goods, which suggest by their type or amount to an import for commercial reasons is performed 2. tobacco and alcohol and alcoholic beverages imported by travellers under 17 years of age, 3. fuels, are not covered by paragraph 1 No. 4.

§ 3 special cases (1) for imports by 1 people residing in the border area, which arrive in a place of less than 15 km air line from the border of their community is located, and air line to the place of entry has taken out their journey to the third country or part not proven over a radius of 15 km 2. frontier workers and frontier workers, 3 persons, business or official on industrial transport resources used or on land , Air or water vehicles by authorities or travel companies or similar support and enter this property usually more than once in a calendar month, is the tax exemption pursuant to section 2 para 1 No. 1 on a) 40 cigarettes or b) 20 cigarillos or c) 10 cigars or d) 50 grams of smoking tobacco or e) a proportional assortment of these goods is limited and excluded for alcohol and alcoholic beverages. The tax exemption is limited by type of transport goods up to a value of a total of 90 euro; no. 5 according to § 2 para 1 regardless of which no more than 30 euros may accounted for food of everyday. The relief may be taken only once on the day.
(2) the tax exemption is excluded for goods, the people on the return from a free zone of control type I (§ 1 para 1, sentence 1 of the Customs Act) or the people who live in a free zone of control type I, when arriving from the free zone of control type I with it.
(3) a person with a private pleasure boat enters, so the tax exemption for tobacco products, alcohol and alcoholic beverages depends on that the goods has been proven not as ship requirements according to § 27 of the Customs Ordinance of 23 December 1993 (BGBl. I S. 2449, 1994 I p. 162), most recently by the Decree of December 17, 2007 (BGBl. I S. 3002) is has been modified , have been involved in the currently valid version.
(4) in the cases in which duty-free tobacco products, alcohol and alcoholic beverages as mouth stock remain according to section 14 of the customs regulation or the tax exemption for mouth stock is excluded pursuant to paragraph 4 of this rule, the tax exemption depends on, whether travelers abandon ship once or for more than three days.
(5) travellers arriving from Switzerland via Lake Constance, is not considered to be sea travelers.
Article 4 entry into force, expiry this regulation enters into force on December 1, 2008.

Concluding formula the Federal Council has approved.