Duty - free (german, royalty free ' ) denotes the so-called " duty- free shops ", department stores between two customs offices (eg, after passport control at airports and on ferries ), where goods are offered at reasonable prices, as to this, no duty and no VAT or excise duties are applied. In particular, the case of tobacco products, alcoholic beverages, perfume and other cosmetics products prices are therefore often much lower than if these should be taxed. Upon entry ( return ) to the EU quantity limits apply to excisable goods (eg cigarettes, alcohol), as well as that relating to the duty exemption limit value of goods in the amount of 430.00 EUR per person (see: customs control ). That is to excise duty on the import volume limitation and other goods with a value over a total of 430.00 EUR may be subject to a duty (depending on product) and to the applicable import tax ( in Germany currently 19 %).
When traveling within the EU can no longer be purchased tax-free since 1 July 1999; the corresponding hot shops since that time travel value. The goods are sold as in the duty-free shop at the same price, the tax burden borne by the dealer. However, for intra- European travel no uncleared tobacco products may be purchased.
Furthermore, you can buy tax-free, however, for example, on trips to Heligoland ( Germany ) to the Canary Islands or the Channel Islands.
In the commune of Samnaun in the eastern corner of Switzerland can be imported free of purchased and refueled. The village is also therefore become a tourist attraction well known and in addition to winter attractions. The same is true for the Italian customs-free zone of Livigno.
Must be distinguished from the duty-free import, which differs depending on the means of transport.