Goods contained in the personal luggage of travellers coming from third countries are exempt from
import duties up to the following limits in force in transport:
- (a) by land – up to the equivalent of EUR 300;
- (b) by air and by sea – up to the equivalent of EUR 430.
These amounts do not include:
- value of medicinal products necessary for the traveller’s needs,
- value of personal luggage temporarily imported or imported after its temporary export,
- value of fuel contained in the standard tank of any motor vehicle and fuel contained in a portable
canister, the volume of which does not exceed 10 litres (this fuel is also the traveller’s luggage), - value of tobacco and tobacco products as well as alcoholic beverages imported by a traveller aged 17 or over.
Quantitative limits for the exemption of tobacco products as well as alcohol and alcoholic beverages
imported by a traveller aged 17 or over:
1) tobacco products, if they are imported by air or sea:
(a) cigarettes – 200 pieces or
(b) cigarillos (cigars weighing not more than 3 grams/piece) – 100 pieces, or
(c) cigars – 50 pieces, or
(d) hand rolling tobacco – 250 grams.
The exemption may be applied to any combination of tobacco products referred to above, provided that
the sum of the percentages referring to each limit does not exceed 100%.
Example: You can import a maximum of 100 cigarettes (100 cigarettes are 1/2 of the limit) and 25 cigars
(25 cigars are the other 1/2 of the limit).
2) tobacco products, if they are imported otherwise than by air or sea:
(a) cigarettes – 40 pieces, or
(b) cigarillos (cigars weighing not more than 3 grams/piece) – 20 pieces, or
(c) cigars – 10 pieces, or
(d) hand rolling tobacco – 50 grams. The exemption may be applied to any combination of tobacco
products referred to above, provided that the sum of the percentages referring to each limit does not
exceed 100%.
Example: You can import a maximum of 20 cigarettes (20 cigarettes are 1/2 of the limit) and 5 cigars (5
cigars are the other 1/2 of the limit).
3) alcoholic beverages:
(a) beverages obtained through distillation and spirits with an alcoholic strength by volume over 22%,
undenatured ethyl alcohol with an alcoholic strength by volume of 80% and more (e.g. vodka) – 1 litre,
or
(b) alcohol and alcoholic beverages with an alcoholic strength by volume up to 22% – 2 litres (e.g.
liqueurs), and
(c) still wines – 4 litres, and
(d) beer – 16 litres.
The exemption may be applied to any combination of alcoholic beverages referred to in points (a) and
(b), provided that the sum of the percentages referring to each limit does not exceed 100%.
Example: You may import a maximum of 0.5 litre of vodka (0.5 litre of vodka is 1/2 of the limit under
points (a) and (b) and 1 litre of liqueur with a strength of up to 22% (1 litre of liqueur is 1/2 of the limit
under points (a) and (b) and 4 litres of wine and 16 litres of beer.
Other:
1) Exemption from excise duty on motor fuels transported in standard tanks of motor vehicles and
canisters within the following limits:
(a) standard tanks of motor vehicles – up to 600 litres per vehicle;
(b) canister – 10 litres per vehicle.
2) Individuals crossing the state border are required to report in writing to the customs authorities or
the Border Guard authorities the import and export of foreign exchange gold or foreign exchange
platinum, regardless of its quantity. This requirement also applies to domestic or foreign means of
payment, if their total value is equal to or exceeds the equivalent of EUR 10,000 – with the exception of
travellers crossing internal borders with other Member States belonging to the Schengen area.
