Natural persons transporting selected products liable to excise tax and designed for personal consumption (not for business) from the EU Member States, transport such selected products relieved from excise tax as long as their quantity is lower than as stipulated in Section 4(3) of the Excise Tax Act.
- Mineral oil with the exception of liquefied oil gas carried in pressure vessels with the content weighing up to 40 kilograms, including quantities transported in regular tanks increased by 20 litres;
- liquefied oil gas in pressure vessels with the content weighing up to 40 kilograms, including 5 pressure vessels;
- consumer spirit and spirits, 10 litres of end-products;
- beer - 110 litres;
- intermediate products - 20 litres;
- wine - 90 litres, including 60 litres of sparkling wine;
- cigarettes - 800 pieces;
- cigarillos and cigars weighing up to 3 grams per piece - 400 pieces;
- other cigars - 200 pieces;
- smoking tobacco - 1 kg.
The Customs Office may decide whether the term “selected products designed for personal use” can also include higher quantities as described above.