Before traveling in or out of Germany, you should be aware of which category of customs applies to you. Separate duty-free allowances apply for each of the following scenarios: a citizen of the European Union (EU) traveling to another country in the European Union; a citizen of the European Union traveling to a non-European Union country (such as the United States); and a citizen of a non-European Union country traveling to and from Germany. For example, citizens of a European Union country traveling within the union can import four times as much tobacco and ten times as much alcohol as non-European Union citizens.
Many countries include a value added tax (VAT) that every consumer pays when buying goods, and certain travelers can request a refund of this tax when leaving the country. In Germany, the VAT is 19 percent. Citizens of European Union countries must always pay the VAT. Non-EU citizens can request a refund by first obtaining export papers called "Ausfuhrbescheinigung" from the seller, and then showing these papers, along with the receipt and the items themselves, to customs services at the airport. However, purchasers of goods can request a refund only if their flight leaves Germany for a non-EU country, and only if those items purchased are in the carry-on luggage to show to customs officials. Make sure to arrive at the airport with enough time to complete the refund process.
Germany also has rules against importing or exporting "private imports"--counterfeit goods. Counterfeits and forgeries are bad for the economy for a variety of reasons. For example, counterfeit pharmaceuticals not only steal money from the companies that spent money and time developing a medicine, but these drugs also cannot be guaranteed for quality control, and so may be dangerous to the consumer. Germany reserves the right to confiscate any private imports that are packaged for commercial sale, and German authorities can decide if a counterfeit is packaged for commercial sale on a case-by-case basis. However, counterfeits in personal luggage that appear to be for individual use will not necessarily be confiscated.