In general, all travelers may have in their luggage merchandise worth up to €300 before they must pay duty, according to Greece's Ministry of Economy and Finance. This exemption applies only to merchandise for personal use, not to items you plan to sell. Greek customs officials may determine whether your merchandise appears to be for personal or commercial use, so you may not want to pack a suitcase full of brand-new, identical sweaters, even if you do intend them for personal use.
Even if you are under your €300 limit, Greek customs regulations allow you no more than 200 cigarettes, 100 cigarillos (cigars weighing no more than 3 grams each), 50 cigars, 250 grams of tobacco or a "proportional assortment" of these products. For example, if you import 200 cigarettes and 50 cigars, you will have to pay duty on either the cigarettes or the cigars. Tobacco allowances are significantly lower for travelers arriving by land or sea: 40 cigarettes, 20 cigarillos, 10 cigars or 50 grams of tobacco.
Similarly, Greek customs regulations allow you to import one liter of liquor with an alcohol content exceeding 22 percent, two liters of liquor with an alcohol content of 22 percent or less or a "proportional assortment" of these items. In addition, you may bring four liters of non-sparkling wine and up to 16 liters of beer. These limits apply both to air travelers and those arriving by land or sea. (see Refs 1, pg. 16)
Travelers under the age of 17 receive no exemption for either tobacco or alcohol, as they may not legally consume these products themselves. Children under the age of 15 receive only a €150 general exemption.
Special rules apply if you are moving your primary residence to Greece. In general, you may bring with you your household effects, including clothing, a bicycle and personal computer. You may bring one of each type of electric appliance (one computer, one television, for example), but Greek customs authorities may allow you to bring in more than one item of the same type (for example, a second television) if it appears reasonable for your family and the house you will occupy in Greece.
You may also bring a private vehicle and items necessary for pursuing your profession. You will need to jump through a number of bureaucratic hoops to prove that you are really relocating, but the tax savings should make the work worthwhile.
In addition to the standard prohibitions (certain animal products, illegal drugs), Greek authorities look unkindly on the export of Greek antiquities, according to the U.S. State Department. This includes rocks from archaeological sites, sculptures, statues and other artifacts. If you are caught taking antiquities out of the country, you could face a large fine or prison time.
