Duty free
Duty-free ( Engl. , Duty-free ') refers to the so-called duty-free shops, department stores (eg. After passport control at between two customs offices airports or on ferries ) in which goods are offered to which neither customs nor VAT or - in Germany - excise duties are levied.
The assortment of the so-called duty-free and travel value shops ranges from perfume , cosmetics , alcoholic beverages , tobacco products as well as confectionery and toys to accessories and, in some areas, delicacies . The range also has certain special features, e.g. B. in terms of bottle sizes. Alcoholic beverages are often offered in 1 liter bottles or perfume in 200 ml bottles. Confectionery is also available in special packs adapted for the travel market: they are often more expensive than in supermarkets.
European Union
For tobacco products, alcoholic beverages, perfume and other cosmetic products in particular, duty-free prices are often well below the average of local retail prices. However, we cannot guarantee that you will buy in the duty-free shop at the lowest price.
When entering the EU, quantity restrictions apply to goods subject to excise duty (e.g. cigarettes, alcohol), as well as the duty-free value limit of 300 euros per person per day. Passengers traveling by air or sea up to a total value of 430 euros are allowed. Refunds are also made for travelers under 15 years of age up to a total value of 175 euros. (see under: Customs control ). I.e. Goods subject to excise duty over the import volume limit and other goods with a total value of 175/300/430 euros may be subject to a duty rate (depending on the goods) and the customary import sales tax (in Germany currently 19% or 7%).
Since July 1, 1999, it is no longer possible to shop tax-free when traveling within the EU . Nevertheless, duty-free providers grant the customer the same price as when traveling outside the EU; the stores in question have been called Travel Value since then . The retailer bears the tax burden . The only exception are tobacco products due to the statutory price maintenance. These are sold for EU travelers at the domestic price.
For example, every air traveler can shop at duty-free prices, regardless of nationality or destination. Only a boarding pass is required for shopping .
Exclusion and duty-free areas
You can also buy tax-free in traffic outside the European Union, for example in Switzerland, in the Principality of Liechtenstein, as well as in customs exclusion areas , such as. B. the municipality and exclave Büsingen on the Upper Rhine , the island group Helgoland (Germany), the Canary Islands (Spain) and the Channel Islands (United Kingdom) or in duty-free areas such as the municipality Livigno (Italy).
Switzerland and Liechtenstein
When entering Switzerland, the following allowances are only granted for travel goods that the traveler imports for their private use or as gifts and are per person, per day and are only granted to persons who are at least 17 years old:
- 5 l with an alcohol content of up to 18% vol.
- 1 l with an alcohol content of over 18% vol.
- 250 pieces of cigarettes / cigars or 250 grams of other tobacco products
For the other goods carried, depending on their total value, the value added tax (from 300 francs) and depending on the amount of customs duties. However, tariffs are only imposed on food, tobacco, alcohol and fuel. The exemption limit of 300 francs is also per person, per day.
Duty Free Areas
In the municipality of Samnaun on the eastern border between Switzerland and Austria, you can shop and refuel duty-free. The village is known as a winter sports area and has become a tourist attraction.
Web links
- Official website of German customs on travel allowances
- Study by the ADAC on duty-free prices
- Information from Frankfurt Airport on duty-free shopping
- Duty-free can be more expensive. Die Zeit , September 10, 1998