If you enter the EU from a non-EU country, goods having no commercial character in your personal luggage can be imported free of customs duties, VAT and excise duties within the following limits.

Tobacco products:

• 200 cigarettes, or
• 100 cigarillos, or
• 50 cigars, or
• 250 grams of tobacco, or
• a proportional assortment of these different tobacco products.

Alcohol and alcoholic beverages:

• 1 litre of alcohol and alcoholic beverages of an alcoholic strength exceeding 22 % volume, or non-denatured ethyl alcohol of  80 % volume and over, or
• 2 litres of alcohol and alcoholic beverages of an alcoholic strength not exceeding 22 % volume, or
• a proportional assortment of these different alcoholic beverages, and
• 4  litres of still wine, and
• 16 litres of beer.

Fuel:

• fuel contained in the standard tank of a vehicle used by a traveller, and
• an additional quantity of fuel not exceeding 10 litres contained in a portable container.

Travellers under 17 years of age are not entitled to the exemptions for tobacco products and alcohol and alcoholic beverages.

The value of excise products cannot be used for determining the amount of the monetary threshold for other goods.

• up to EUR 430 for air and sea travellers,
• up to EUR 300 for other travellers.

For travellers under 15 years the above limits are reduced to EUR 150.

For the purposes of applying monetary threshold, the value of an individual item may not be split up.

 
The value of personal luggage of a traveller imported temporarily or re-imported following its temporary export, and the value of medicinal products required to meet the personal needs of a traveller cannot not be used for determining the amount of the monetary threshold.

Personal luggage is regarded as the whole of the luggage which a traveller is able to present to the customs upon arrival, as well as luggage for which a proof can be produced that it was handed as accompanying luggage to the same carrier at the time of departure.

For the purposes of the application of the exemptions, imports are regarded as having no commercial character if they take place occasionally and consist exclusively of goods for the personal or family use of the travellers, or of goods intended as presents. The nature or quantity of the goods must not be such as to indicate that they are being imported for commercial reasons.

The limits laid down above also apply if you come from the Canary Islands, the Channel Islands, Gibraltar or other territories where VAT and EU excise provisions do not apply. 

However, importation of goods may be restricted or prohibited in accordance with specific Community and/or national legislation.