Customs and nicotine in Europe

[AlexTM]

I thought maybe this is a good place to collect and discuss this.

I know in Germany customs confiscate any nic juice at customs, although I can buy it perfectly legally inside Germany and from other EU countries.

Switzerland has only a few days ago upped the legal limit for self-import from 40ml to 150ml. Sale inside Switzerland is still illegal, it seems.

 

[im awesome]

Swedish customs releases nic juice from customs.
I just got 150ml juice in from china without a problem.

 

[emonty]

NP for the Netherlands, we are still free as a bird

 

[solaar]

Switzerland has only a few days ago upped the legal limit for self-import from 40ml to 150ml.

That's excellent news! As a French speaker I only check the French speaking e-cig forum but there aren't that many Swiss on there so I didn't hear about it.

I had a couple of problems in the past (along with other CH-based vapers) where customs would refuse and send whole deliveries back to China. That was only 100ml. I did complain at customs in Geneva and told them that the 40ml limit per order, considered personal consumption, is a joke for a vaper and an awful waste of energy, (customs) time and money. Some of my fellow vapers here did the same. Perhaps it had a little impact.

It's true AFAIK, the sale inside CH is still prohibited.

 

[AlexTM]

I only have a bookmark for the German-language version of this page regarding Swiss customs, but it does say "French" on the top right, here. I think it's safe to assume that you can find the information there in French.


Edit: That reminds me: A trader in Swizerland, Dunji I believe, is organizing a meeting; I only know about it from a German forum, and obviously didn't pay that much attention, but you might want to check his page about it.

 

[AlexTM]

After the good news, now the bad news for Swizerland: While theoretically, it seems, liquids for vaping (whether containing nic or not) were always liable to taxes, that was widely ignored by customs until now. Seems this isn't ignored any more: SR 641.311 Verordnung vom 14. Oktober 2009 über die Tabakbesteuerung (Tabaksteuerverordnung, TStV)
Particularly nasty: Customs add a customs service charge of 26.60 on every delivery they have to process, it seems.

 

[solaar]

After the good news, now the bad news for Swizerland: While theoretically, it seems, liquids for vaping (whether containing nic or not) were always liable to taxes, that was widely ignored by customs until now. Seems this isn't ignored any more: SR 641.311 Verordnung vom 14. Oktober 2009 über die Tabakbesteuerung (Tabaksteuerverordnung, TStV)
Particularly nasty: Customs add a customs service charge of 26.60 on every delivery they have to process, it seems.

I don't see where the bad news is. The ordonnance in the link only concerns tobacco products.

E-cigarette products including liquid are considered "objets usuels" - regular consumable items which are taxed at the standard Swiss VAT 7.6%. However customs will only charge fees and VAT if the VAT amount exceeds CHF 5. A package whose declared value doesn't exceed about CHF 65 will go through without any fees or VAT.

There are certain parcel services which are notorious for handing everything over for inspection. When you then exceed the CHF 5 VAT limit they might rip you off with ridiculous fees. It wouldn't surprise me if the forwarder will also get a cut of it. On regular post though it's very rare unless you order a lot and the vendor is really accurate on his customs invoice. The customs fee is normally CHF 10.

 

[AlexTM]

Several people on German-language forums report differently: Liquid is taxed as a tobacco product and it gets quite expensive. One person actually contacted customs and was told as long as it's even vaguely related to smoking ot smoking replacement, it's taxed according to tobacco standards, not usual consumer goods.

 

[sandy]

Hello
As Alex already posted the swissc customs are now highly sensitized to electronic cigarettes and especially to the e-liquids. Here is the the first "victime" of this regulation where he even shows the copies of all custom invoices he received. If you study the total amount he had to pay for only 40 ml those taxes besides the huge tobacco tax just seem extraordinarily high to me.

A package whose declared value doesn't exceed about CHF 65 will go through without any fees or VAT.

As you see on the mentioned invoice, his package was clearly under the CHF 65.

When I spoke to the head offices for tobacco taxes in Bern they told me that it doen't care how many liquids the package contains, as soon as they open it at customs all these taxes and fees are to be payed immediately no matter if it did not exceed the CHF 65.

We in Switzerland have to be aware of the fact that now officers in charge at the Swiss customs are given warning to handle all tobacco replacements very carefully not to let slip all those imported e-liquids without the taxes as it happened up to now.

edit sorry for my bad english

 

[solaar]

This is confusing indeed. The ordonnance for e-cigs is on federal level. The linked case must be either an error or the individual customs decisions are really arbitrary. They can charge tobacco tax only if it is clearly regulated as tobacco product. That was never the case, unless the decision from the 13th of september has been changed again.

In the link below (French only but there must be a German version) it stipulates in paragraph 4.3

"Les cigarettes électroniques ne sont pas qualifiées en tant que produits du tabac ou
succédanés de tabac"
"Electronic cigarettes are not classified as tobacco products or tobacco substitutes"

http://www.bag.admin.ch/themen/lebe...dpYbUzd,Gpd6emK2Oz9aGodetmqaN19XI2IdvoaCUZ,s-

What am I missing?

Btw, the CHF 5 VAT limit does exist for consumption goods. I talked to a customs clerk in Genève a few months ago.
If they now consider it a tobacco product, things are in fact different. It is strange though and I'm not convinced yet that this is correct.

 

[sandy]

Now that's the confusing part. Although the your link from the Fed Bureau of Health Reg. doesn't declare e-cigarettes as tobacco or tobacco substitute the Feds for Tobaccoregulation declares all substitute products which consist either none or only little tobacco, but are used like tobacco or tobacco fabricates even they have not to be lightened as Cigarettes and therefore not taxfree.

Art. 3
Ersatzprodukte (Art. 1 Abs. 2 TStG)
Als Ersatzprodukte gelten Erzeugnisse, die nicht oder nur teilweise aus Tabak beste- hen, die aber wie Tabak oder Tabakfabrikate verwendet werden, auch wenn sie für den Verbrauch nicht angezündet werden müssen.

From this PDF

The Fed of Health Regulation just does not declare e-liquid as a medicinal product and therefore can be imported to Switzerland for personal use.
But that has nothing to do with the Tobacco-Regulation concerning taxes taken.

Beleive me, I wouldn't write this if I hadn't personally spoken to the officer last week and let him explain to me exactly what difference there is between the Fed Bureau of Health regulations on e-cigs and the tax regulations on substitute products like e-cigs.

I hope that I could clear up a little.

 

[solaar]

Thanks. That clears the point up that it is in fact arbitrary.

Google translate
"As a substitute products, products which are not or only partly, of tobacco best-hen, but these are like tobacco or tobacco brands used for consumption even if they do not have to be set on fire."

"...not or only partly of tobacco...", "substitute products". What products?

In the past I used gutted ball pens stuffed with cotton and some drops of menthol flavour as a substitute for smoking where smoking was prohibited. That was a good substitute product How much tobacco tax am I supposed to pay on those?

If I had the money and time I would consult a solicitor. One thing is very clear. It is a rip-off.

 

[sandy]

Thanks. That clears the point up that it is in fact arbitrary.

You are right.

"...not or only partly of tobacco...", "substitute products". What products?

Means all products imported from outside Switzerland that are used as substitute for cigarettes. Like Snus f.i. Even if you import only herbal cigarettes. Anything which is considered to substitute the habit of a cigarette. Its really stupid but that's exactly what they explained to me.

If I had the money and time I would consult a solicitor. One thing is very clear. It is a rip-off.

I fully agree. I'm still asking myself how our (few) traders in CH handle this matter after they suddenly will have to pay tobacco taxes even for no-nic liquid.

Now let's just wait and see.

 

[solaar]

I just received a delivery 100ml 18mg. Value incl. shipping about CHF 50. Opened and inspected by customs. The package was taped back up and had the "tax free" sticker on it.
Fee = CHF 0.

It is very obviously arbitrary.

Anyway, I can live with that as long as the overzealous control freaks and "rabat-joies" remain a minority

 

[sandy]

I just received my 30 ml 16 mg without any problems (this time not even inspected by customs) and without any fees. Thats another lucky day. And it really seems to be only luck. Lets hope this luck will stay with us for a long long time. "Let sleeping dogs lie"

 

[luka]

"In addition, some 268,000 packages were inspected by regulators and customs, almost 11,000 packages were seized"
International operation targets online supply of counterfeit and illegal medicines
- could that explain very unusual activity of customs?

 

[quovadis]

The swiss french are pretty easy going on e cigs...don't know about the German part. Geneva airport anyway, got a little freaked out by my chuck at first, but when i gave them a demo they were relieved (so was I). I only had about 30ml nic juice in briefcase, they seemed ok with that too.
Going from Florida to Rome this week...Ummm...may lose my chuck to the Italian TSA on my way back...I know they are gonna get freaked out.

 

[pass77]

So, today I got a starter kit from intellicig (battery + atomizer + 4 cartridges) together with two 10ml bottles of e-liquid. The parcel was posted on May 3, got to Switzerland (Zurich airport, although I live in Geneva!) on May 6, and I received it on May 11. Between May 6 and 11, checking the tracking number on the post.ch website said "Postal customs clearance process underway".

The plastic container with the 4 carts in it had clearly been opened (seal was broken) but the carts were intact with the foil in place. The small plastic bag where the atomizer is was also torn, but the atomizer was in perfect state. The packet had a yellow sticker saying "SWISS POST SECURITY CHECKED - checked according to Swiss legislation". Another red sticker said "Abgabepflichtig" which means "taxable". However, I did not have to pay any VAT or anything. I believe that has to do with the fact that TVA is waived if it is less than 5 CHF (i.e., if the value of the goods is less than 62 CHF, which was my case).

From my experience it seems like as long as the value is not too high they do not care too much about the nicotine.

Now excuse me while I go puff away.