Special rules apply in the case of goods subject to excise duty, such as alcoholic beverages and tobacco products. If a private person purchases such products in one Member State and takes them to another Member State, the principle that no excise duty has to be paid in the Member State of destination only applies if the goods are for the own personal use of a traveller and transported by himself.

To determine whether these products are for the own use of a traveller, all the relevant factors must be taken into account. These include:

• the commercial status of the holder of the products and his reasons for holding them;
• the place where the products are located or, if appropriate, the mode of transport used;
• any document relating to the products;
• the nature and the quantity of the products.

When exceeding the recommended quantities listed below, you must demonstrate that the goods are for your own personal use:

• cigarettes: 800 pieces,
• cigarillos (cigars not exceeding the weight of 3 grams a piece): 400 pieces,
• cigars: 200 pieces,
• smoking tobacco: 1,0 kg
• spirits: 10 litres
• other alcoholic beverages than beer, sparkling wine or wine up to 22 % vol.: 20 litres,
• wine (including a maximum of 60 litres of sparkling wines): 90 litres,
• beer: 110 litres.

Pre-enlargement EU Member States may apply special transitional arrangements for travellers returning from other new Member States that joined EU on 1 May 2004, for as long as these new Member States have not reached the minimum level of taxation for cigarettes or other tobacco products.

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