Alcohol, tobacco and excise duties
Carrying alcohol and tobacco when travelling between EU countries
As a rule, excise duties must be paid in the country where alcohol and tobacco are consumed. However, there are exemptions for private individuals when travelling between EU countries. This exemption applies as long as the products purchased are for your own use and not for resale. As taxes (VAT and excise) are included in the price of the product in the country where you bought it, no further payments are due in any other EU country.
However, to determine if the products you have bought are for your own use, EU customs authorities can look at several different elements such as, if you own or work for a commercial business, how the goods are packaged and transported etc. They will also look at the quantity of products you are travelling with. For this reason, each EU country can set their own guideline values for the quantities of tobacco products and alcoholic beverages that you can bring in. These guideline values may not be lower than the following:
| Goods | EU guideline values |
|---|---|
| Cigarettes | 800 |
| Cigarillos (cigars weighing maximum 3 grams each) | 400 |
| Cigars | 200 |
| Tobacco | 1 kg |
| Spirits (for example whiskey or gin) | 10 litres |
| Fortified wine (such as sherry or port) | 20 litres |
| Wine | 90 litres (of which only 60 litres can be sparkling) |
| Beer | 110 litres |
Warning
As the values mentioned above are purely indicative, check the guideline values indicated by the customs authorities in the EU country you are travelling to.
Carrying quantities above the guideline values
If customs authorities suspect that you are carrying goods which are not for your own use, or are intended for resale, you may be asked to prove that they are (by producing proof of purchase etc.). If you cannot provide sufficient evidence, you might be asked to pay excise duties in your country of destination, or your products could be confiscated.
Warning
Stricter rules apply to travellers under 17 years old. These can vary from country to country, so check before you travel.
VAT and excise duties when entering the EU from a non-EU country
If you enter the EU from a non-EU country, you can bring goods free of VAT and excise duties with you if they are not for resale and you respect the limits set out below. The same rules apply if you come from the Canary Islands or other territories where EU rules on VAT and excise do not apply.
Alcohol and tobacco allowances when entering the EU from a non-EU country
Alcohol allowance
You can bring in a):
- 4 litres of still wine and
- 16 litres of beer
In addition, you can bring b):
- 1 litre of spirits over 22 % vol. (such as vodka or gin) or
- 1 litre of undenatured alcohol (ethyl alcohol) of 80% vol. (or over) or
- 2 litres of fortified (for example sherry or port) or sparkling wine
Each of the amounts mentioned under b) represent your total allowance in this category of alcoholic drinks which can be split according to your preference. For example, you can bring; 4 litres of still wine, 16 litres of beer, a half of litre of spirits and 1 litre of fortified wine or 4 litres of still wine, 16 litres of beer and 2 litres of sparkling wine.
Tobacco allowance
Depending on the EU country you are visiting, a higher or lower limit may apply. If an EU country applies the lower limit, it can only apply them to land and sea travellers (Bulgaria, Croatia, Greece, Hungary, Latvia, Lithuania, Poland and Slovakia) or to all travellers (Estonia and Romania).
Warning
The list of EU countries mentioned above is indicative and may be subject to change, for the most up-to-date information on tobacco allowances check the limits indicated by the customs authorities in the EU country you are travelling to.
| Higher limit | Lower limit |
|---|---|
|
200 cigarettes or |
40 cigarettes or |
You may combine any of these tobacco products, but you must not exceed the total limit. For example, for travel to EU countries where the higher limited applies, you can carry 50 cigarillos and 25 cigars, this is your total allowance.
Warning
If you are under 17 years old, you are not entitled to a duty-free allowance for tobacco or alcohol.
Other goods including perfume
You may carry other goods up to a value of €300 per traveller or €430 for travellers by air and sea. Some EU countries apply a lower limit of €150 for travellers under 15.
Fuel
You can carry 10 litres (maximum) in a portable container, in addition to the fuel contained in your fuel tank. This rule applies to any type of motorised vehicle.
Excise duties when leaving the EU
If you are travelling to a destination outside the EU (and certain areas within the EU such as the Canary Islands) you can buy goods free of duty and tax in so-called "tax-free shops" in airports and ports. You should however bear in mind that these goods may be subject to duty-free and tax-free allowances in your non-EU country of destination.
Transiting in the EU via Switzerland or another non-EU country
Warning
If you travel from one EU country to another EU country via Switzerland Swiss customs rules apply.
If you carry quantities of alcohol or tobacco above the thresholds allowed in Switzerland, you must declare them when you enter Switzerland and when you re-enter the EU. In Switzerland you may be requested to provide a financial guarantee which you will get back when you leave the country with the goods.