Legal Eye: Shop away in the EU

I know it's just a rationalization; but if I can combine a wardrobe crisis with a desire to travel, it just sounds better. Airline price-wars are making shopping tourism more cost-effective. As a benefit of Poland's accession to the European Union, there are few restrictions on importing personal goods bought in the EU.

For personal use
Since the dismantling of borders upon Poland's accession to the EU, it's almost been easier to import goods for personal use than to cross the borders yourself. Until Poland ratifies the Schengen Convention, you still need to show identification when you want to enter another EU member state.

Most personal items, however, may be transported within the EU without restriction. In other words, I don't have to declare the value of new clothes I buy in Spain or Italy or France when I return to Poland.

Unfortunately, Poland's accession to the EU nixed the possibility for Polish tourists to receive VAT refunds that used to make shopping in Europe more affordable.

The key to this unlimited import right is the definition of personal goods. If you plan to use the goods yourself or give them as a present to someone, they are personal. If you plan to sell the goods, you could be subject to a fine for failure to declare.

Upper limits
The right to import goods for personal use includes both alcohol and tobacco products, but some restrictions do apply here. Most importantly, EU member states are allowed to set upper limits on what is deemed to be 'for personal use.' This is not a limit, but merely an evidentiary assumption. In other words, if you plan to bring more than the limit, you'd better have a good explanation ready for the customs authorities. The British customs services came out with a suggestion that larger amounts of alcohol could be justified as for personal use if it is for use at your own or your child's wedding.

Lowest threshold
Poland has chosen to adopt the lowest possible threshold on alcohol and tobacco. Currently, the 'safe' personal-use assumptions include: Ninety liters of wine (of which 60 liters of sparkling wine), 10 liters of spirits, or 110 liters of beer. As for tobacco products, you should be safe if you don't exceed 800 cigarettes, 200 cigars or one kilogram of tobacco.

As an additional note, other EU member states may limit the number of tobacco products exported from Poland. One of the transition periods that Poland negotiated in its accession was a lower excise tax on tobacco products until December 31, 2008. During this period, other EU member states may restrict the imports of Polish tobacco products as if from outside the EU. In other words, Germany may allow the duty-free import of only 200 Polish cigarettes.

Money matters
On my shopping trip, I'll need to decide whether to take cash or make use of my credit cards. When crossing the Polish border, you need to declare money if you are carrying more than EUR 10,000 in cash or monetary instruments. This rule applies to everyone, citizens, residents and tourists alike.

In this spring-time jaunt into a field of law of personal interest, I would like to acknowledge the invaluable assistance of my associate, Magdalena Jaskiernia.

Judith Gliniecki is the managing partner of Rymar and Partners.