Alcohol, tobacco, cash and excise duties

Alcohol and tobacco

When travelling from one EU country

In this case, the 28 EU member states + Iceland, Liechtenstein and Norway to another, you can take tobacco and alcohol products with you for personal use, but not for resale.

Under EU law, you do not have to prove the goods are for your personal use if you are carrying less than:

• 800 cigarettes
• 400 cigarillos
• 200 cigars
• 1 kg of tobacco
• 10 litres of spirits
• 20 litres of fortified wine
• 90 litres of wine (including a maximum of 60 litres of sparkling wines)
• 110 litres of beer.

EU countries may limit the number of cigarettes you can bring with you from certain other EU countries which do not yet charge the minimum level of excise duty. This limit cannot be lower than 300 cigarettes. Check with the customs authorities of the country where you are going before you travel.

If you are carrying more tobacco or alcohol than the amounts automatically allowed for personal use, you may be asked:

• to prove that they are for your personal use
• to produce proof of purchase (receipt or invoice).

If you are travelling with tobacco or alcohol and you stay within the personal-use thresholds, you won't have to pay excise duty in the EU country you are going to.

These rules do not apply for travellers under 17 years old, who are not allowed to carry alcohol or tobacco in any amounts. There is no duty-free shopping for travellers going from one EU country to another.

Cash

If you want to travel between EU countries

In this case, the 28 EU member states + Iceland, Liechtenstein and Norway with 10 000 euros or more in cash or the equivalent in another currency, you must check with the customs authorities in the countries you are leaving, entering and passing through whether you must declare it.

If you plan to enter or leave the EU with 10 000 euros or more in cash (or its equivalent in other currencies) you must declare it to the customs authorities.

Excise duties

If you enter the EU from outside, you can bring with you goods free of VAT and excise duties for personal use within the limits set out below. The same applies if you come from the Canary Islands, the Channel Islands, Gibraltar or other territories where EU rules on VAT and excise do not apply.

Alcoholic drinks

• 1 litre of spirits over 22 % vol. or 2 litres of fortified or sparkling wine
• 4 litres of still wine
• 16 litres of beer 

Tobacco products

There is a higher or lower limit depending on the country you are visiting if you are coming from outside the EU. If an EU country decides to apply the lower limits, it may choose to apply them only to land and sea travellers (Bulgaria, Greece, Hungary, Latvia, Lithuania, Poland and Slovakia) or to all travellers (Estonia and Romania).

Other goods including perfume

Up to a value of EUR 300 per traveller or EUR 430 for travellers by air and sea is allowed. Some EU countries apply a lower limit of EUR 150 for travellers under 15.

SOURCE: http://europa.eu/youreurope/citizens/travel/carry/alcohol-tobacco-cash/index_en.htm