1. Goods Subject to Embargo

Goods that are banned from trade for political or international security reasons are automatically excluded from tax-free eligibility.

2. Commercial-Use Goods

Any goods considered to be for commercial supply or usage are not eligible for tax-free sales. Customs may consider a good to be “commercial” from the first item based on its nature (e.g., quantity) or the buyer’s profession, suggesting a professional use.

3. Tobacco Products

Cigarettes, cigars, and other tobacco-based products are not eligible for tax-free sales. However, e-cigarettes and e-liquids are exceptions and can be tax-free.

4. Private Means of Transportation

Personal vehicles are generally excluded, except for certain sports items such as bicycles, beach vessels, trailers, and non-motorized or non-registrable caravans.

• Motorized or registrable vehicles such as go-karts, quads, snowmobiles, mini-motorcycles, and ultralight aircraft are not eligible.

• Exception: Electrically-assisted bicycles can be tax-free if:

• The motor power does not exceed 250 watts.

• The motor serves only as an aid to pedaling, not as full propulsion.

• The assistance cuts off when speed reaches 25 km/h.

5. Parts and Accessories for Transport

Mechanical parts essential to the technical functioning of personal vehicles are not tax-free. However, comfort accessories (e.g., car radios, GPS, DVD players) can benefit from tax-free sales. Note that installation or assembly fees are not eligible for tax exemption.

6. Petroleum Products

All fuels and other petroleum products are excluded.

7. Dual-Use Goods

Goods with both civil and military applications, listed in specific regulations, are excluded. This includes certain drones. The seller is responsible for checking tax-free eligibility and may consult with customs specialists if unsure.

8. Dangerous and Prohibited Products

• Explosives: No explosive items are eligible for tax-free sales.

• Torture Devices: Goods that could cause torture or inhumane treatment are strictly prohibited.

• Narcotics and Psychotropics: Any narcotic or psychotropic product is excluded.

• Precursors: Substances used in the manufacture of illicit drugs are also prohibited.

9. Country-Specific Restrictions

Some goods are banned from tax-free sales when destined for countries under international restrictions, such as North Korea and Russia.

10. Weapons and Ammunition

Weapons and ammunition in categories A and B, as well as all military equipment, are excluded.

11. Goods Not Transportable in Personal Luggage

Only goods that can physically be carried in travelers’ personal luggage may be eligible for tax-free sales.

12. Cultural Goods

Goods considered cultural heritage are excluded based on age and minimum value:

• Example: A painting over 50 years old and worth over €150,000 is classified as “cultural heritage.”

• Example: A piece of furniture over 50 years old and worth over €50,000 is also classified as cultural heritage.

13. Service Provisions

Repair, improvement, or transformation services for movable goods are excluded, except if directly related to export.

• Example: For eyeglasses, if the tax-free form only mentions the goods (the eyeglasses), tax exemption is allowed. However, if the form includes adjustment services, it is denied.

• The sale of digital works (e.g., digital photographs) is also excluded, as it is considered a service subject to VAT.

These rules aim to protect trade, public security, and heritage preservation while allowing limited exemptions for personal and leisure-use goods for travelers.

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