Customs control

Customs control at the German-Danish border, around 1920

Under customs control is generally regarded the inspection of goods , transport papers and mail when it passes through a customs border or directly afterwards. The control can take place at border crossings , airport terminals , on the train, in ports and rivers or on the motorway . It is to be distinguished from border control , which also includes passport control .

Definition

According to the Customs Code , customs controls are specific acts that customs authorities must take to ensure the correct application of customs and other provisions relating to the entry, exit, dispatch, transport, storage and end-use of goods moved between the customs territory of the Community and other territories, as well as over determine the presence of non-Community goods and goods in end-use and their movement within the customs territory.

Situation in the European Union

Germany

The competent customs authority is the Federal Customs Administration . Controls are mainly carried out by customs officers from the border inspection service at the border with Switzerland , at border crossing points at airports and seaports and free ports (together with officers from the border clearance service), in trains or in coastal waters through the water customs . In addition, there are the inspections of the traffic routes control units , which are not restricted to the area near the border, but can take place anywhere in Germany. For such controls, X-ray devices are used at airports, ports and motorway controls , which can screen entire truck loads.

The audits of the financial control of undeclared work are not customs controls in the strict sense, as they are not aimed at crossing the border (including transit ) and bringing goods, substances and objects, but serve to combat undeclared work .

Travel allowances when traveling within the European Union

In the case of goods subject to excise duty (cigarettes, alcohol), certain guide quantities that are assumed to be used for private purposes must be observed. If the exemption limits are exceeded, proof of private use is required. Goods in excess of the free allowances are taxed and secured.

Within the EU, these exemptions do not apply to the Canary Islands , the French overseas departments (DOM-ROM) , Saint-Pierre and Miquelon , Åland (Finland), Athos (Greece) and the British Channel Islands . The island of Helgoland and Büsingen on the Upper Rhine do not belong to the customs area in Germany . The German municipality of Büsingen is located in the Swiss customs area .

The allowances apply per person and day.

Tobacco products	Allowance
Cigarettes	800 pieces or
Cigarillos (max. 3 g / pc.)	400 pieces or
Cigars	200 pieces or
Smoking tobacco	1000 grams

Until December 31, 2009, the lower allowance of 200 cigarettes was still in effect in the new EU states Bulgaria, Estonia, Latvia, Lithuania and Romania

alcohol	Allowance
Spirits (from 15 % vol. )	10 liters
Alcoholic sweet drinks ( alcopops )	10 liters
Intermediate products (fortified wine, vermouth)	20 liters
Sparkling wine	60 liters
beer	110 liters

For wine from other EU member states, no guideline quantity has been set in Germany. From a consumption tax point of view, unlimited quantities of wine can be brought along for private use. Wine law regulations for the transport of wine remain unaffected.

Herbal drugs, luxury foods	Allowance
coffee	10 kg of roasted coffee or instant coffee

In addition, when traveling within the EU, the traveler is obliged to report cash or equivalent means of payment (securities, checks, precious metals) worth 10,000 euros or more upon questioning by customs. Higher quantities count as goods and must be registered. In the event of a violation, administrative offense proceedings and, if money laundering is suspected, criminal proceedings can also be initiated.

Travel allowances when entering from countries outside the European Union

No duties are levied on imports within certain travel allowances if they are intended for personal consumption or for members of the own household or as a gift. This only applies to goods that a traveler is carrying. Sending luggage by post, whether forwarded or forwarded, does not count as being carried.

Current quantity and value limits for goods imported by travelers:

Tobacco products (only for people aged 17 and over)	Allowance
Cigarettes	200 pieces or
Cigarillos	100 pieces or
Cigars	50 pieces or
Smoking tobacco	250 grams or
	a proportional combination of these goods

Until December 31, 2009, the new EU states Bulgaria, Estonia, Latvia, Lithuania and Romania also had a travel exemption limit of 200 pieces for cigarettes.

Alcohol and beverages containing alcohol (only for people aged 17 and over)	Allowance
Alcohol and alcoholic beverages (from 22 % vol. )	1 liter or
Alcohol and beverages containing alcohol (including sparkling wine ) (up to a maximum of 22 % vol. )	2 liters and
Wine	4 liters, no sparkling wine and
beer	16 liters

Other goods	Allowance
drug	in the amount of the personal needs of the traveler
fuel	Contents of the main tank container for a motor vehicle and a maximum of 10 liters in a portable reserve container
other goods (clothing, cosmetics, etc.)	Goods value of a maximum of 300 euros, for travelers up to 15 years only a maximum of 175 euros. For air and sea travelers a maximum of 430 euros. There is no addition of the values with the goods mentioned, which are subject to a special quantity limit.

Goods with a value exceeding the exemption limit must be cleared through customs . The fee is calculated based on the value of the goods. Goods with a value of up to 700 euros are taxed at a flat rate of 17.5 percent. Anything that exceeds this value is subject to an individual duty rate and an additional import sales tax (19 percent). A flat rate of 6.60 euros per liter is required for alcohol, regardless of the value of the goods.

Postal traffic

Gift shipments up to 45 euros (value of goods) from one private person to another private person are duty-free.
Shipments of goods with a total value of no more than 22 euros can be imported without the collection of import duties.
With a value between 22 euros and 150 euros, the shipments are duty-free, but the import sales tax of 19% or 7% and the consumption tax (for goods shipments with goods subject to excise duty) must be levied. However, taxes of less than 5 euros are not levied.

Situation outside the European Union

Switzerland and Liechtenstein

The Swiss customs area is the area in which the Federal Customs Administration (FCA) enforces the Swiss Customs Act. The Principality of Liechtenstein (since 1923) and the German community (and exclave ) Büsingen am Hochrhein (since 1967) are part of the Swiss customs area. Büsingen was already a de facto Swiss customs area from 1947.

Until the end of 2019, the Italian municipality and enclave of Campione d'Italia was de facto Swiss customs territory. There were no customs controls between Switzerland and Campione until the end of 2019.

Tourist traffic

The following allowances are only granted for travel goods imported by the traveler 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:

1 kg of meat and meat preparations, with the exception of game
1 l / kg butter and cream
5 l / kg oils, fats, margarine for food purposes
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
25 l of fuels imported into the reserve canister of a vehicle in accordance with Article 34 paragraph 2 of the Mineral Oil Tax Ordinance of November 20, 1996

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.

Postal traffic

The tax exemption limit for non-commercial postal traffic is 65 francs (value of goods, including transport costs), but this limit is per shipment.
The upper limit of the value of goods (including transport costs) for VAT-exempt imports for the reduced tax rate (e.g. books) is CHF 200 per shipment.
No customs clearance is required for gifts sent up to CHF 100 (value of goods, transport costs) from one private individual to another