Travellers on board private ocean-going pleasure craft and private aircraft arriving in the EU. For which goods am I not liable for the payment of tax (am I exempted from tax)?

You are not liable for tax over personal luggage (travel accessories).

Personal luggage includes all usage and consumer goods that are not trading goods. This relates only to goods intended for personal use by the traveller or for use by the members of his or her family during the trip or the stay abroad. The goods must not be of a commercial nature.

Customs may ask you to prove that the goods were purchased in the Netherlands or another EU country and that tax was paid. This applies primarily to luxury and expensive goods (e.g. cameras and video recorders, musical instruments, laptops and jewellery).

It is advisable carry receipts or guarantee certificates or a Customs certificate with these goods.
■ When leaving the Netherlands you can have the payment invoice stamped by Customs. The invoice must meet a number of conditions for that purpose. And you will have to show the goods to Customs. Call the Customs Information Line for the conditions.
■ You can apply for the Customs certificate at a customs office in your region before you depart. For that purpose, call the Customs Information Line.

The processing of this application could take some time. You will have to present at the customs office:
■ the receipt or guarantee certificate
■ the goods for which you are applying for the Customs certificate

Do you travel regularly outside of the EU for your work? And do you take professional equipment with you, such as musical instruments, measurement equipment, photo and video cameras, etc.? If so, we advise you to apply for a carnet ATA for these articles at the Chamber of Commerce (www.kvk.nl, only available in Dutch). The ATA carnet is a form that is used in international trade in goods for temporary import and temporary exports of goods.

You are not liable for tax for the import of:
1 litre of spirits or
2 litres of sparkling wine or
2 litres of fortified wine, such as sherry or port or
a proportional assortment of these products and
4 litres of non-sparkling wine and
16 litres of beer

Please note!
The exemption applies only to persons aged 17 and above.

You are not liable for tax for the import of:
200 cigarettes or
250 grams of smoking tobacco (hookah tobacco is also smoking tobacco) or
100 cigarillos or
50 cigars or
a proportional assortment of these products.

Please note!
You are only permitted to take tobacco products for your own use. Are the tobacco products not for your own use? In that case an additional tax assessment, confiscation and possibly a fine will follow.

Please note!
■ The exemption applies only to persons aged 17 and above.
■ If you enter the EU in another member state, the tobacco product quantities referred to above may be subject to restrictions. Information can be obtained from the member state in question.

Are you taking medicines over the border, intended for your own use during your trip? In that case you are not liable for tax for those medicines.

Please note!
Special rules are applicable to medicines containing: narcotics, protected animal and plant species, etc.
Contact the Customs Information Line for that purpose.

You are not liable for the payment of tax over other goods that you have purchased outside of the EU if the total value does not exceed € 300.

That € 300 also covers gifts that you are taking with you.

The values of medicines, tobacco products, alcoholic products and personal luggage as shown in the table above are not counted in this € 300.

Please note!
Are you taking trading goods with you? In that case you are liable for the payment of import tax! The exemption from import tax is not applicable. Take the red channel upon arrival and declare the goods to Customs!

It is not permitted to divide the value of 1 article over several people. If you take 1 article with a value exceeding € 300 with you, you will have to pay tax over the whole amount.

Examples:
■ You buy a camera for € 400. You must pay tax over the entire amount.
■ You buy a watch for € 250 and a fountain pen for € 55. The total amount is € 305. You only have to pay tax over the fountain pen.