What are the exact rules of temporarily importing personal items when entering the EU as a visitor?

1/16/2017 5:12:56 PM

The EU Commission website is based on a directive and a regulation which explicitly exclude personal effects. Thus, article 7(4) of directive 2007/74/EC (this covers VAT) reads:

The value of the personal luggage of a traveller, which is imported temporarily or is re-imported following its temporary export, and the value of medicinal products required to meet the personal needs of a traveller shall not be taken into consideration for the purposes of applying the exemptions referred to in paragraphs 1 and 2.

Article 41 of regulation 1186/2009 (which covers custom duties) refers back to the VAT exemption.

I don’t know whether there is a more specific definition somewhere (e.g. a time threshold) or if this is left for national customs administration and individual customs officer to appreciate but the most important criteria here is that the import is temporary. If the things you carry are deemed to be part of your personal luggage and you will take them back out, the €430 threshold isn’t relevant at all.

Incidentally, this is not an exemption for non-residents, residents are also allowed to take their stuff abroad and to reenter without paying duties and non-residents are not allowed to enter with expensive things they intend to give as gift. What matters is that you are going in and out, without transferring your residence or leaving your gear behind you (there is a whole lot of other rules regarding that situation in article 3 to 11 of the regulation and national law and even special rules for gifts related to a marriage!).

Credit:stackoverflow.com‘

About me

Hello,My name is Aparna Patel,I’m a Travel Blogger and Photographer who travel the world full-time with my hubby.I like to share my travel experience.

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