Since modern Germany is the largest tourist, business and cultural center, hundreds of thousands of people cross its borders every day. All of them must comply with the customs regulations specified by European and German law with specific features. Controlling functions in this area are performed by German customs: Germany refers to the Federal Customs Service as Bundeszollverwaltung or Zoll. Due to the openness of European borders, the customs rules of Germany are endowed with their own specifics.
Zoll: the basics of German customs
On January 1, 1993, a single internal market began to operate in the EU. Its result was the elimination of customs borders between the member countries of the association. Europe went to this for a long time, back in 1968 it created the European Customs Union: it abolished import customs duties when moving goods and services between member countries and established a single tariff for goods imported from third countries.
50 years after the start of the European Customs Union, it is still based on a key principle - the principle of "four freedoms": freedom of movement of goods, services, capital and labor.
This key principle predetermined the specifics of the work of the customs service, which went far beyond the banal collection of customs duties and acquired a multifaceted nature. German customs today:
- collects not only customs duties and excise taxes on tobacco, electricity and other excisable goods;
- ensures the smooth movement of goods and services between countries;
- fights against illegal migration and illegal employment;
- maintains conditions of fair competition;
- fights against organized crime, smuggling and arms trafficking, agricultural fraud and terrorist financing;
- promotes environmental protection;
- protects public order and safety;
- administers car tax;
- monitors the observance of intellectual property rights and so on.
To carry out these functions, the Bundeszollverwaltung uses modern methods and forms of customs supervision.
Within the framework of the customs service, a three-tier system operates, the foundation of which is a three-structural level: it includes 43 customs offices, 288 customs posts, 28 commissariats, 8 operational customs offices, 4 federal cash desks for receiving and administering customs payments and 5 laboratories for conducting complex examinations.
Operating in a 30-kilometer “border zone” (§14 ZollVG), in order to comply with the principle of legality, the customs service is vested with powers that significantly exceed those of the police. To identify offenses, customs officers have the right to conduct searches of vehicles and premises, have the right to inspect suspected persons and take other measures related to identifying violators.
The service has its own operational-search department, a canine service and a paramilitary guard that fights customs crime.
With all this, customs officers practice a liberal approach based on the principle of trust: citizens are always invited to voluntarily declare imported property. But due to the actual absence of borders, not everyone, entering Germany, observes this rule.
And in vain - the employees of the Bundeszollverwaltung are on the alert almost around the clock: they instantly identify violators of the customs regime, applying tough measures against them in accordance with the law. Therefore, we propose to dwell in more detail on the main border and customs rules that a foreigner must comply with when entering the FRG.
Border crossing rules
As we know, Germany, as a European country, is part of the Schengen area, on the territory of which there are no physically borders between countries. That is, when entering Germany by land, for example, from the Czech Republic or the Netherlands, travelers will not see their usual checkpoint and border guards with dogs. However, this does not mean that immediately behind the demarcation signs you will not be awaited by the customs or police patrol, which is authorized not only to check documents, but also to search the vehicle.
In any case, no matter how the Turinis from Russia were taken to Germany, they would definitely have to cross the border of the Schengen zone. By car, this can be the Polish or Latvian border, while traveling by air, it is the German border directly at the airport.
Wherever Russians cross the Schengen border on their way to Germany, they will have the same entry requirements and rules.
The conditions for crossing these borders for citizens of third countries (in particular, Russia) are determined by Art. 6 of the Schengen Borders Code (EU Regulation 2016/399), according to which, in order to enter, they must:
- have a valid travel document - we are talking about a passport or other document for traveling abroad, which was issued less than 10 years ago;
- have a valid visa for entry - this can be either a Schengen multivisa issued by one of the EU countries (preferably the one through which the tourist enters the Eurozone), or a German national visa of category D;
- justify the purpose of entry and the availability of funds for the stay: as a rule, a hotel reservation, return bus / train / plane tickets and bank statements are sufficient. In addition, according to Appendix I to the code, these can be various kinds of invitations from legal entities, invitations to fairs and congresses, documents confirming the route, registration records as a participant in certain events, and so on;
- not be included in the Schengen Information System (SIS) as persons unwanted to enter the Schengen territory.
In addition, to stay in Germany, you will need a health insurance policy valid in the EU, a driver's license (in case you travel by car or rent it), a bank card, a tourist voucher or a voucher, and other documents, depending on the situation. They can be checked not only at the borders of the Schengen zone, but also directly already in Germany.
The procedure for customs clearance in Germany
The basic German customs rules for citizens and individuals are no different from the customs rules of other EU countries. They are defined by the EU Customs Code (EU Regulation No. 952/2013) and the clarifying bylaws such as the European Commission Regulation No. 2015/2446 of 28.07. 2021 and No. 2015/2447 dated November 24. 2021.
However, there are some peculiarities here, which are often unfamiliar to persons entering from third countries and, in particular, from the CIS countries. It should be noted that the rules will differ depending on the order of entry into the country. Let us briefly consider the features of customs clearance when arriving by air and road.
Customs clearance at airports
In all German airports, in order to speed up customs clearance for passengers, a system of red and green corridors has been introduced. The green corridor is used by all those who have arrived in Germany and are not carrying prohibited or restricted goods in their luggage, who have not exceeded the norms of duty-free transportation of goods and who, in fact, simply have nothing to declare.
Everything is based on trust. But the choice of the green corridor does not mean that the passenger will be able to freely leave the territory of the airport and carry anything in his luggage. Customs officers have every right to stop a passenger, carry out a personal search, inspection of baggage.
All the others who have something to declare go to the red corridor.By the way, even those who have commercial goods exempted from customs duties go there. There, passengers fill out customs declarations and go through all procedures related to customs control.
Please note that the goods imported as baggage remain under customs supervision as long as the tourist is in Germany, regardless of whether he has been declared or inspected.
Simply put, customs legislation requires that the passenger take with him from Germany everything that he brought, with the exception of funds spent, natural loss, wear and tear, and so on. That is, the law prohibits the sale, pledge, donation and otherwise alienate duty-free imported goods, with some exceptions. If anything remains in the Federal Republic of Germany, duties must be paid for it.
Entry by car
When visiting Germany by road, you do not need to go through any customs corridors. Customs clearance is carried out upon arrival in Germany by contacting one of the customs offices. Customs clearance of goods imported on a commercial basis is carried out in a similar way.
To avoid problems when visiting Germany by car, the vehicle must meet certain requirements, in particular:
- in front and behind, it must have a sticker about the nationality of the car - this is a RUS sticker (21 FZV);
- the car must have insurance valid in the EU (Green-card);
- the driver has enough Russian license and registration certificate, but only he or - in some cases - an EU citizen has the right to drive a car;
- when entering ecological zones (Umweltzone), marked with special signs, the car must also be equipped with a sticker confirming the right to enter, and, accordingly, the payment of an environmental fee (5-15 euros, depending on the environmental class of the car).
The luggage brought in the car, like the car itself, will be under customs supervision throughout the entire stay in Germany: they cannot be sold, rented or otherwise alienated, otherwise customs duties must be paid.
Baggage allowance to / from Germany
In most cases, the EU customs legislation allows passengers, without any obstacles and duties, to import into Germany luggage with things for personal use within the limits established by regulatory enactments. Such baggage, however, must not contain items prohibited for entry into the country.
If there are items of limited circulation in it, their owner must present the appropriate certificates and licenses for their use and enter them in the declaration, otherwise the items will be seized, and the passenger will be held liable.
European legislation still allows the import of things and goods that will later remain in Germany, for example, gifts to relatives. However, they must be imported within the limits of duty-free importation, otherwise payment of customs duties will become a prerequisite for their transfer.
Thus, third-country nationals can import items, souvenirs and gifts duty-free if they comply with two conditions:
- baggage is accompanied by a passenger or moves separately from him, but by the same route (these rules do not apply to postage);
- items are for personal use and are not intended for sale or any other form of profit.
Let's consider what exactly is meant by the norms of duty-free import: what can and cannot be transported across the German border.
Goods and their norms for import into Germany
The issue of duty-free import of goods to Germany is separately regulated by the German Regulation on the freedom of import of goods in personal baggage of passengers (Verordnung über die Einfuhrabgabenfreiheit von Waren im persönlichen Gepäck von Reisenden, EF-VO). According to §1 EF-VO, goods in the personal baggage of travelers that are imported from the territory of a third country are exempt from import duties if their composition complies with the duty-free import regulations.
The maximum limits for the quantity and value of goods, in turn, are determined by §2 EF-VO, according to which the maximum value of duty-free items included in the baggage will be:
- up to € 300 - for land transport;
- up to 430 € - for air and sea transport;
- up to 175 € - for any type of transport, if the passenger is less than 15 years old.
These limits apply to a unit of imported goods per individual, provided that we are talking about goods not restricted and not prohibited in circulation - electronics, furniture, sportswear and shoes, and so on.
In addition to the cost limits for ordinary things and goods, the regulation determines the quantitative maximums for alcohol and tobacco products, fuel and medicines. So, regardless of the cost of such goods, the regulation allows you to transport to Germany:
- tobacco products in the amount of up to 200 cigarettes or 100 cigarillos (cigars weighing up to 3 grams), or 50 cigars, or 250 grams of loose tobacco, and a proportional compilation of these products;
- alcoholic and alcoholic beverages in a volume of up to 1 liter, if we are talking about strong drinks, the alcohol content of which exceeds 22%, or up to 2 liters, if the alcohol content is less than 22%, or a proportional combination of these products;
- 4 liters of non-sparkling wine and 16 liters of beer (alcohol, like tobacco, is allowed to be imported only by persons over 17 years old);
- medicines in the amount necessary for personal use - if the volumes are significant, the need must be confirmed by medical documents;
- fuel in the volume of a full car tank, regardless of its capacity, plus 10 liters in a canister can be taken with you.
While preparing the material, we have repeatedly come across information about the import limits for coffee, perfume (50 ml) and toilet water (250 ml). Obviously, such standards existed before, but in 2021 it was not possible to find confirmation of this information in German legislation.
By the way, these limits apply to the import of goods into Germany only from third countries - if such goods are imported from EU countries for personal use, in principle they can be imported duty-free, regardless of their volume and value. However, to restrict non-commercial import from the EU, some limits may be set, which we will talk about a little later.
Goods prohibited and restricted for import
German law strictly regulates restrictions on the import of certain goods with special industry laws. Given their provisions, the law prohibits the import into Germany:
- Weapons and ammunition: In accordance with the Weapons Act (WaffG), their entry into Germany is only permissible if there is a permit to carry it from the competent German authorities and a proof of ownership. Otherwise, it threatens with punishment for the passenger up to 5, and in some cases up to 10 years.
- Medicines and drugs: According to Arzneimittelgesetz and Betäubungsmittelgesetz, they are only allowed to be transported across the border if they have a certificate signed by the attending physician. In addition, it is prohibited to transport counterfeit drugs or drugs used as doping.
- Pyrotechnics: Pyrotechnics in Germany are divided into 4 classes - from F1 to F4. A permit is required for the import of F3 and F4 class pyrotechnics.
- Dangerous Dogs: The Law on the Prohibition of the Transport and Import of Dogs (HundVerbrEinfG) prohibits the importation of dogs classified as dangerous into Germany. We are talking about such breeds as Pit Bull Terrier, American Staffordshire Terrier, Staffordshire Bull Terrier, Bull Terrier and so on. The exceptions are disabled dogs, guide dogs, service dogs, and so on.
- Rough diamonds: Regulation EC 2368/2002 defined the rules according to which the transport and sale of rough diamonds is only permissible with a Kimberley certificate. But even if it is available, transportation is permissible only for transit purposes.
- Some food products: wild mushrooms, potatoes, sturgeon caviar, dietary supplements, food and animal feed (meat and meat products, milk and dairy products).
- Animals, plants and products from them.
- Textile products worth more than 1.5 thousand euros or more than 1,000 euros if they are not intended for personal use.
- Counterfeit pirated products, but only in the case of a commercial nature of the activity - for personal use, the restriction does not apply.
Restrictions for export from Germany
By and large, a tourist who has visited Germany is obliged to get out of it everything that he brought with him, with the exception of natural wear and tear. As for the cost and quantitative restrictions on certain categories of products exported from Germany as personal baggage, they are not established by the legislation of the Federal Republic of Germany. But such restrictions for duty-free entry may be determined by the country of destination.
In addition, some restrictions can be set in relation to specific categories of goods, for example, in relation to:
- Medicines: German law does not prohibit the export of medicines from Germany, however, if they contain narcotic substances or are otherwise restricted in circulation, the passenger must have a certificate with information on the single and daily doses of the drug, signed by the attending physician. If the trip is carried out outside the Schengen area, such a certificate must be multilingual.
- Weapons and ammunition: a permit and an export license issued in accordance with EU Regulation No. 258/2012 will be required to export it from the Federal Republic of Germany. Such a license is not required for hunters and sport shooters.
- Rough diamonds: As mentioned above, a Kimberley certificate is required to export them.
- Certain species of animals and plants: their export is permissible only with a permit.
- Goods from some dead animals and plants: it is allowed to export up to 125 grams of sturgeon caviar, up to 4 products made of crocodile skin, up to 3 giant molluscs, up to 4 dead seahorses, up to 1 kg of scarlet wood chips or 2 sets of products made from it, or 24 grams of oil ...
Please note that this list is not exhaustive, since restrictions can be established by various branches of legislation in relation to various types of goods.
Ban on export from Germany
Basically, export bans from Germany have been established only in relation to objects of great cultural or historical importance. Such prohibitions, in particular, are established in relation to:
- Cultural heritage sites: according to 5 of the Law on the Protection of Cultural Property (KGSG), it prohibits the export from the country of national cultural values included in a special register - these are paintings, sculptures, manuscripts, archives and other objects of cultural heritage. Separate export bans have also been imposed on Iraqi and Syrian cultural heritage.
- Certain species of animals, including dead ones, or their parts: ivory, protected species as hunting trophies, sea turtles and turtle products, coral, crayfish and snails, any monkeys and species of wild cats, and so on. More information on the Zoll website.
In addition, German law prohibits the export from the country:
- chemicals for the production of chemical weapons;
- selected hazardous chemicals;
- waste for disposal or recovery;
- instruments for torturing people and other dangerous substances and goods.
Currency amounts to be declared
When entering Germany from a third country or leaving Germany for such a country, a person with an amount of 10 thousand euros or more must declare the indicated funds.
If money is available in cash, it must be declared in writing. If we are talking about means of payment equivalent to this amount, then they are subject to oral declaration.
In the latter case, we mean traveler's checks, stocks, bonds and other securities. Violation of this rule entails administrative liability, including a fine of up to 1 million euros.
Amount of duties on the import of goods into Germany
When transporting goods to Germany, the value of which exceeds the above-mentioned value or quantity limits, an individual needs to pay customs duties. To do this, he needs to contact one of the customs offices by submitting the appropriate customs declaration.
The taxation procedure differs significantly depending on the country from which the baggage is imported. An important factor is whether it is a member of the EU. Let's take a closer look.
Import duties from the EU
In principle, any goods purchased in the EU and imported into Germany for the personal use of citizens are not subject to any taxes and duties, regardless of their value and volume - this is the main principle of the EU customs union. However, sometimes they are imported in such volumes that their personal use seems doubtful to customs officials.
Therefore, the following limits have been set for excisable goods:
- 800 cigarettes, 400 cigarillos, 200 cigars and 1 kg of tobacco;
- 10 liters of strong alcoholic and low alcohol drinks, 20 liters of fortified wine and 60 liters of champagne, 110 liters of beer;
- 10 kg of coffee or caffeinated products.
If the specified limits are exceeded, the passenger will have to pay an excise duty, the amount of which is set for each category of goods separately and depends on the size. For example, the amount of excise tax on tobacco products is defined by §2 of the Tobacco Tax Act (TabStG).
At the same time, the payment of these fees can be avoided if the passenger proves that all this was purchased exclusively for personal use. Using this excuse, most German citizens easily avoid paying duties when importing excisable goods from the EU, even if they exceed the specified limits.
Duty for importing baggage from third countries
The situation with the import of baggage from third countries is fundamentally different. Firstly, much lower limits of duty-free import of excisable goods are established in their relation - you can read about them above. Secondly, for other goods from non-EU countries, there are price caps: 430 € for sea and air transport and 300 € for land.
If the indicated cost and quantity limits are exceeded, the following rules apply:
- If the value of the goods exceeds 300 or 430 €, but less than 700 €, according to 29 of the Customs Regulation (ZollV), a flat rate of 17.5% of its value is applied to them. It can be reduced to 15% if the goods come from a preferential country (for example, from Turkey, Canada or even Ukraine). A complete list of preferential countries can be found here.
- If the quantitative limits are exceeded for excise goods (tobacco, alcohol, etc.), the flat rates directly established by 29 ZollV are applied in relation to certain categories of goods.
- If the value of the goods is more than 700 €, individual rates apply. They include custom duty and import tax. Examples of types of goods and applicable duties can be found here.
Payment of import duties must be made on the spot, when declaring goods according to a receipt issued by customs officers. If it is not possible to pay the duty on the spot, a deferral of up to 10 days will be granted, but in this case the goods themselves will remain with the customs service as collateral.
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Tax free in Germany: how to get VAT refund
When visiting Germany, tourists have a great opportunity to save on purchases by refunding VAT. Documents for this are drawn up in most shops for tourists on the territory of tourist centers. According to clause 3a §6 UStG, this requires:
- reside in the territory of any other third country regardless of citizenship;
- do not have a document giving the right to long-term residence;
- use goods for personal use and personally take them out of Germany no later than three months after purchase;
- make a purchase worth at least 25 € or 50 € for food.
This rule does not apply to any services, including travel or hotel accommodation, and does not include purchases related to personal transport (both consumables and parts). All that is needed is to draw up documents from the seller, and then require the entry of data confirming the export of goods when passing through customs control when leaving Germany.
After receiving confirmation, the seller is obliged to transfer the money to your account (5-15% depending on the product).
Conclusion
Thus, we can state that strict, but fair customs rules are in force in Germany. When importing goods from third countries for personal use and entering truthful information into the declaration, you can almost always do without paying additional duties.
When importing goods from EU countries, the obligation to pay such duties may arise only in exceptional cases. Moreover, for those who come to Germany as a tourist, tax legislation even allows VAT to be refunded - it is only important to comply with the formal conditions and not forget to draw up the documents at customs when leaving.
