Any traveller crossing borders of the European Community will get into contact with Customs.
Which Customs regulations you have to meet in case of travelling depends on
- whether you are a resident of the EC and your destination is an EC Member State (holidays within the EC);
- whether you are a resident of the EC and want to spend your holidays in a so- called "third country", e.g. in a country which does not belong to the Customs territory of the Community (passenger traffic with countries outside the EC) or
- whether you wish to enter Germany coming from a third country (holidays or business trips in Germany - what rules must be considered)
The relevant regulations are valid for all passengers irrespective of their purpose of travel.
Though, business travellers should note that commercial goods are excluded from these regulations. They are subject to the regulations for commercial trade. For questions about commercial goods to be transported between EC Member States, please contact your competent tax and revenue office.