Duty free

Customs and criminal law pitfalls for holidaymakers

During the current holiday season, air travelers returning home will find a large number of duty-free shops on their way to the gate, offering opportunities for tax-free shopping.

However, it is a common misconception that items purchased there, such as clothing, watches, and bags, can be taken through customs at the destination airport without having to be declared, simply by passing through the area marked “Nothing to declare.”

Apart from the well-known maximum quantities of tobacco products and spirits, all goods with a value of over €430.00 must be declared and cleared through customs. Import sales tax must also be paid.

If you pass through the green zone without declaring the purchased items and customs duties plus import sales tax exceed €250.00, tax evasion proceedings, i.e., criminal proceedings, are regularly initiated. To avoid disputes regarding the customs value, you should always carry your purchase receipt with you when passing through customs.

 

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