US Customs and Value Added Tax
US CUSTOMS
U. S. residents coming back to the United States are allowed to bring $400 in duty free items for personal use. To qualify for this you must have been out of the country at least 48 hours and have not used the exemption, or any part of it in the past 30 days. A flat 10% duty rate applies to anything over the $400. Gifts for your personal use, but not for business purposes may be excluded from the $400 exemption. Gifts valued at less than $50 may be mailed to the United States duty-free. There is a limit of one package per day. Liquor is limited to one 32 ounce bottle; tobacco to 200 cigarettes and 100 cigars. Please keep all receipts as customs might want to see them. For more information please contact U.S. Customs Service, P.O. Box 7407, Washington, D.C. 20044, and ask for the pamphlet "Know Before You Go". For the latest information you may click on US CUSTOMS .
VALUE ADDED TAX
Included in the price of the goods that you purchase in Germany is the 16% value-added tax. To receive a partial refund of this tax when you leave Germany you should follow these guidelines:
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- The stores which display a "Tax Free" sticker work with the Tax Free Shopping Service. They will issue you a Tax Free Shopping Check at the time of purchase. When leaving the country, before your baggage is checked, your merchandise will be inspected by Customs, and the check will be stamped. You then can obtain a cash refund at one of the Tax Free Shopping Service offices located in the major airports, train stations and some ferry terminals. If not, you must send the checks to: Tax Free Shopping Service, Mengstrasse 19, 23552 Luebeck, Federal Republic of Germany.
- In some cases, request a special export invoice which will indicate what you bought and what you paid. When leaving the country you must have these forms approved by customs. Again, have the items available for inspection. These forms then must be returned to the store for reimbursement.
- Duty free allowances are authorized only when items are carried in the traveler's personal baggage.
- The stores which display a "Tax Free" sticker work with the Tax Free Shopping Service. They will issue you a Tax Free Shopping Check at the time of purchase. When leaving the country, before your baggage is checked, your merchandise will be inspected by Customs, and the check will be stamped. You then can obtain a cash refund at one of the Tax Free Shopping Service offices located in the major airports, train stations and some ferry terminals. If not, you must send the checks to: Tax Free Shopping Service, Mengstrasse 19, 23552 Luebeck, Federal Republic of Germany.
