VAT and other taxes
You are entitled to buy goods and services for your personal use in
another Member State under the same tax rules as apply to nationals of the
country concerned. You can take your purchases home with you without
having to pay additional VAT or excise duties. There are some exceptions
to this rule, however, principally with regard to the purchase of new
means of transport and business-related purchases.
When you return home, your purchases cannot be inspected at the border
except on grounds of public policy.
Moreover, if you transport large quantities of alcohol or tobacco (i.e.
more than 800 cigarettes, 10 liters of spirits, 110 liters of beer or 90
liters of non-sparkling wine), you may be required to show that the
products are for private use (for example, for your wedding or that of
your son or daughter, i.e. events which may justify large-scale
purchases).
In addition, three Member States (Denmark, Finland and Sweden) apply
more restrictive rules in the case of alcohol and tobacco.
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Duty-free purchases
As of 30 June 1999, when traveling within the European Union you may
no longer buy tax-free products at airports, on airplanes, ferries and in
the two access terminals to the Channel Tunnel. Tax-free purchases are
thus limited to travelers entering or leaving the Union.
Tax-free purchases are strictly regulated and the sale of tax-free
products is restricted per person and per trip.
Accordingly, your tax-free purchases may not exceed EUR 90 in value.
Moreover, quantitative limits apply to certain products. Generally
speaking, the limits are:
. 200 cigarettes; or 100 cigarillos or 50 cigars or 250 grams of smoking
tobacco;
. one liter of spirits over 22 degrees proof or two liters of fortified
wine, sparkling wine;
. two liters of still table wine;
. 50 grams of perfume.
The salespeople at tax-free shops will be able to provide information
on the limits applicable to you.
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Unfair terms
Irrespective of the EU Member State in which you, as a consumer,
conclude with a business enterprise a contract for the purchase of goods
or services, you are protected against unfair terms in that contract.
A contract term is in principle regarded as unfair if it causes a
significant imbalance in the parties’ rights and obligations arising under
the contract, to the detriment of the consumer. For example, you might buy
a domestic electric appliance where the standard terms applied by the
seller disclaim liability in the event of late delivery of the product, or
stipulate that the firm shall in no way be liable for consequential damage
caused by hidden defects.
If you come across unfair terms you have the right to challenge them or
to ignore them - they do not bind you.
The conditions under which these terms are invalid are specified in the
rules of each Member State.
When there is doubt as to the meaning of a written term (including
standard terms) in your contract with a business enterprise, the
interpretation most favorable to the consumer will prevail. This derives
from the general rule whereby, if some or all of the terms in a contract
are in writing, they must be drafted in plain, intelligible language.
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source: European Commission
