Questions and answers about the obligation to declare 10,000 Euro or more in cash at the EU's external frontiers

People travelling from or to countries outside the EU (these are known as third countries) with 10,000 Euro or more in cash must declare this cash in writing to the competent (customs) authority in the respective EU Member State. These travellers are subject to an obligation to declare pursuant to Regulation (EC) No 1889/2005 of the European Parliament and of the Council of 26 October 2005 on controls of cash entering or leaving the Community.

Law enforcement bodies have found that international passenger traffic is increasingly being exploited to move the proceeds of crime, such as those gained from drug trafficking and cigarette smuggling, across borders in order to mix it with legal cash flows, obscure its origin and render it inaccessible to these bodies (this is known as money laundering). Security authorities have also established that terrorist attacks are being financed from a diverse range of sources and channels.
The objective of the obligatory written declaration is to avert the growth in money movements from illegal sources across external frontiers and to prevent and prosecute the introduction of the proceeds of crime into the Community even more effectively.
Part of the aim is also to identify people with contact to terrorist organisations who travel with large sums of money as well as to seize such funds in order to crack down on cross-border terrorist financing.

The term "cash" covers currency as well as cheques (traveller's cheques and order cheques), shares, due interest warrants (so-called coupons), debentures and promissory notes. In individual cases, bank savings books may also be classed as cash, so if you are not sure, it is in your best interest to ask.

Cash denominated in foreign currencies (for example, shares) is converted into euros at the buy-back rate on the day.
The amount being carried is calculated on the basis of all the cash added together, and not the value of the individual types of cash. Splitting the amounts among various items of luggage has no impact on the calculation. This means travellers must declare the cash in their hand luggage and checked baggage where the total is equal to or exceeds 10,000 Euro.

In the Federal Republic of Germany, you have to submit your declaration in writing. Declaration forms are available at the customs offices. Should you decide to complete the electronic form (Form 0400 in German or Form 0401 in English), the form will be printed in duplicate. Please ensure you have signed both copies when submitting your declaration to the customs office. You can also print out a blank form and fill it in by hand using block capitals. In this case, you must complete a second copy of the form or take a photocopy because the declaration must be submitted in duplicate to the customs office. The first copy is intended for the customs office and the second copy will be returned to you stamped and signed by the customs official. We recommend you keep this copy with you for the duration of your journey.

If you are carrying cash with a value of 10,000 Euro or more, you are required to provide information about your personal details, your travel itinerary and your means of transport. You must also state the exact amount you are carrying and declare the provenance, intended use, owner and recipient of the cash. We therefore recommend that you complete all of the details required on the form provided by the customs administration, ensuring that the particulars are clearly legible.

The written declaration must be submitted to the customs office through which you enter or leave the EU.
When travelling by road to Switzerland, for example, you will generally have to submit your form to the customs office you pass when crossing the border. Please stop at the customs office and hand in your cash declaration. You still have an obligation to submit the declaration, even if the customs official waves you through.
Please be aware that you will only be able to submit your application during customs office opening hours. We advise all travellers to enquire about the opening times of the customs office of entry/exit in advance (before you start your journey). You can find the details of the individual customs offices in the federal customs administration's directory.

Special rules apply to passengers travelling by air, rail and sea:

• Air passengers arriving via an international Community airport (for example, Frankfurt am Main airport) must submit their written declarations at the red channel for goods to declare.
  When leaving the territory, please follow the signs directing you to the customs office or ask for directions to the customs counter where you can submit your written declaration. If you are carrying cash with a value of 10,000 Euro or more in your hold baggage, you must declare the cash before checking in your hold bags.
  Travellers arriving or departing from an airport that is not an international Community airport (for example, those arriving on private aircraft) must hand in their declarations at the customs office responsible for the relevant airfield. If this applies to you, we advise you to establish which customs office is responsible for the airfield in advance (before you start your journey).
• Rail passengers travelling into or out of Switzerland are required to declare cash with a value of 10,000 Euro or more in writing during the customs checks onboard the train. The customs officers will have the relevant declaration forms with them.
  Passengers whose journey starts or ends at a frontier railway station such as Basel Badischer station and who are travelling with 10,000 Euro or more in cash, must submit their declaration to the German customs office at the station.
• Passengers arriving in the EU by ship must submit their written declaration to the customs office responsible for the customs landing stage where the ship has berthed, unless customs officers have already performed a customs check onboard the ship. In this case, the customs officers will carry a supply of forms with them and will provide passengers with an opportunity to comply with their obligation to declare.
  Passengers leaving the EU by sea must submit their written declaration to the customs office responsible for the customs landing stage.
  Please follow the signs directing you to the customs office or ask for directions to the customs counter where you can submit your declaration.

You can avoid misunderstandings, questions and consequent delays in the acceptance of your declaration by ensuring that you declare all cash with a value of 10,000 Euro or more in full and that all of your entries on the declaration form provided by customs are clearly legible.
As a basic rule, we recommend passengers - especially air and sea passengers leaving for a third country - allow sufficient time to submit their declarations when planning their journeys.

If the information provided is complete and coherent, and does not constitute grounds to suspect money laundering or the financing of terrorism, customs will not detain your money and you can continue on your journey unimpeded.

It is not generally possible to resolve concerns about a traveller's declaration or suspicions of money laundering activities immediately on site. In such situations, the customs officials will pass on the case to the customs investigation service which carries out further research to clarify the circumstances. The cash being carried will be placed under customs custody if it is not possible to resolve the matter quickly.
Where suspicion of money laundering activities arises, an investigation will be launched. Should the inspection uncover grounds to suspect the financing of international terrorism which cannot be repudiated at short notice, the cash will be seized. The customs criminological office will then take over the case.

The customs administration is also responsible for effectively monitoring observance of the obligation to declare cash by conducting inspections. The legal basis for inspections carried out by customs officials is set out in Section 1 (3a) and Section 12a of the Zollverwaltungsgesetz (Customs Administration Act).

On principle, the inspections can take place anywhere in the Federal Republic of Germany if they coincide with the time of exit or entry of a person from or into the EU. However, they are typically conducted directly at the border to a third country, for example, at a motorway border crossing into Switzerland or at an international airport.

Anyone failing to declare or incorrectly declaring 10,000 Euro or more in cash is committing an administrative offence pursuant to Section 31b of the Zollverwaltungsgesetz. Administrative fine proceedings will be initiated against the traveller and he or she will be informed of this on site. Travellers face a substantial fine of up to 1 million Euro.

No. The obligation to submit a declaration and the inspections conducted by the customs administration do not represent a restriction on the free movement of capital. It will still be possible to carry unlimited amounts of cash without authorisation in future.

Should you have any remaining questions about the obligation to declare cash, please contact any unit of the customs administration.
As the customs administration's central information unit, the IWM Zoll - Zentrale Auskunft will be happy to answer your questions regarding all of the customs administration's areas of activity.