Relief from Duties
There are various categories of goods which are relieved from customs duties
personal property of persons transferring their residence to the EU for at least 12 months
goods imported on marriage;
personal goods inherited by persons resident in the EU;
household goods and furnishings imported by persons outside the EU to furnish a secondary residence in the EU;
clothing materials furniture of students coming to study in the EU;
consignments whose value is less than €22 (except alcohol, tobacco, toiletries and perfumes;
small consignments of a non-commercial nature sent by private persons outside the EU to private persons within the EU with a value of less than €45;
capital goods of a firm moving its base / establishing activities within the EU and ending them in a third country;
non-commercial goods in the personal luggage of travellers; there are quantitative limits for alcohol, tobacco and perfume; other goods are limited to €1,750;
agricultural, beekeeping, horticultural and forestry products obtained by EU citizens;
laboratory animals and biological chemical substances for research;
therapeutic substances of human origin;
instruments for medical research, diagnosis and treatment;
pharmaceuticals imported at the time of international sports events;
educational scientific and cultural materials;
goods for charitable and philanthropic organisations;
articles intended for blind or disabled persons;
honorary decorations, gifts and award;
goods for trade promotion
goods for examination and analysis or testing
certain consignments to organisations charged with protecting intellectual property rights
Personal Baggage and Importation
There is a Commission proposal for the exemption of goods imported in personal luggage, below €200 (€430 in the case of persons travelling by sea) as exempt from VAT and excise duty.…
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