Duty to declare cash movements · 2016. 3. 21. · Before purchase Cross-border car purchase within...
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Before purchase 52 // Back to contents Cross-border car purchase within the EU Duty to declare cash movements Consumers travelling within the EU do not need to declare money they take with them to customs A duty to declare exists Regulaon (EU) No 1889/2005 (94) of the European Parliament and of the Council introduces controls on cash entering or leaving the EU and a duty to declare any sum of money or equivalent of more than EUR 10 000. This being a minimum harmonisaon regulaon, in some EU/EEA Member States (Belgium, Bulgaria, Croaa, Denmark, France, Germany, Ireland, Italy, Luxembourg, Malta, Norway, Poland and Spain), rules concerning declaraon obligaons and controls have been extended to cover movements of cash within the EU. (94) hp://ec.europa.eu/taxaon_customs/resources/documents/customs/customs_controls/cash_controls/r1889_2005_en.pdf
Transcript of Duty to declare cash movements · 2016. 3. 21. · Before purchase Cross-border car purchase within...
Before purchase
52 // Back to contents Cross-border car purchase within the EU
Duty to declare cash movements
Consumers travelling within the EU do not need to declare money they take with them to customs
A duty to declare exists
Duty to declare cash movements
Regulation (EU) No 1889/2005(94)oftheEuropeanParliamentandoftheCouncilintroducescontrolsoncashenteringorleavingtheEUandadutytodeclareanysumofmoneyorequivalentofmorethanEUR10000.Thisbeingaminimumharmonisationregulation,insomeEU/EEAMemberStates(Belgium,Bulgaria,Croatia,Denmark,France,Germany, Ireland, Italy,Luxembourg,Malta,Norway,PolandandSpain),rulesconcerningdeclarationobligationsandcontrolshavebeenextendedtocovermovementsofcashwithintheEU.
(94) http://ec.europa.eu/taxation_customs/resources/documents/customs/customs_controls/cash_controls/r1889_2005_en.pdf
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Anideaoftheformstobeprovidedforwrittendeclarationscanbefoundat http://ec.europa.eu/taxation_customs/customs/customs_controls/cash_controls/declaration_form/index_en.htm
Country Requirements
Austria
ConsumerstravellingwithintheEUdonotneedtodeclaremoneytheytakewiththemtocustoms.WhenenteringorleavingtheEU,theymustdeclareanysumofmoneyoforequivalenttoEUR10000andabovetocustomsusingaspecificform.
Belgium
WhenenteringorleavingBelgium,consumersmustdeclareondemandany sumofmoney of or equivalent to EUR 10 000 and above to thecustomsauthority(“Douanes”)oranyothercompetentauthorityusinga specific form (http://fiscus.fgov.be/interfdanl/fr/citizens/files/2014-06-03-mb-cash.pdf).
BulgariaWhenenteringorleavingBulgaria,uponrequest,consumersmustdeclareanysumofmoneyoforequivalenttoEUR10000andabovetocustomsusingaspecificform(http://customs.bg/en/page/363).
Croatia
WhenenteringorleavingCroatia,uponrequest,consumersmustdeclareanysumofmoneyoforequivalenttoEUR10000andabovetocustomsusingaspecificform(http://www.carina.hr/Carina/InformacijeFizicke.aspx).
Cyprus
Whenenteringor leavingCyprus,consumersmustdeclareanysumofmoneyoforequivalent toEUR10000andabove to customsusingaspecific form (http://www.mof.gov.cy/mof/customs/customs.nsf/0/E906CCB9D3760124C22572BF002DF9A1?OpenDocument).
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Czech Republic
ConsumerstravellingwithintheEUdonotneedtodeclaremoneytheytakewiththemtocustoms.WhenenteringorleavingtheEU,theymustdeclareanysumofmoneyoforequivalenttoEUR10000andabovetocustomsusingaspecificform.
DenmarkWhenenteringor leavingDenmark, consumersmustdeclareanysumofmoneyoforequivalenttoEUR10000andabovetocustomsusingaspecificform.
Estonia
ConsumerstravellingwithintheEUdonotneedtodeclaremoneytheytakewiththemtocustoms.WhenenteringorleavingtheEU,theymustdeclareanysumofmoneyoforequivalenttoEUR10000andabovetocustomsusingaspecificform.
Finland
ConsumerstravellingwithintheEUdonotneedtodeclaremoneytheytakewiththemtocustoms.WhenenteringorleavingtheEU,theymustdeclareanysumofmoneyoforequivalenttoEUR10000andabovetocustomsusingaspecificform.
France
Whenenteringor leavingFrance,consumersmustdeclareanysumofmoneyoforequivalenttoEUR10000andabovetothecustomsauthority(“Douanes”)usingaspecificform(http://www.douane.gouv.fr/articles/a10796-obligation-declarative-des-sommes-titres-et-valeurs).
Themaximumvalueiscalculatedperpersonorper„groupofinterest“suchasafamilyoracouple.IftheoverallamountcomestomorethanEUR10000orequivalent,adeclarationmustbefiledwiththecustomsauthority.
Germany
WhenenteringorleavingGermany,anysumofmoneyoforequivalenttoEUR10000andabovemustbedeclaredorallytocustomsupondemand(http://www.zoll.de/DE/Privatpersonen/Reisen/Reisen-innerhalb-der-EU/Einschraenkungen/Bargeld/bargeld_node.html).
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Greece
ConsumerstravellingwithintheEUdonotneedtodeclaremoneytheytakewiththemtocustoms.WhenenteringorleavingtheEU,theymustdeclareanysumofmoneyoforequivalenttoEUR10000andabovetocustomsusingaspecificform.Atthetimeofwriting,specificlimitationsexistduetocapitalcontrolsinGreeceforthetimebeing.
Hungary
ConsumerstravellingwithintheEUdonotneedtodeclaremoneytheytakewiththemtocustoms.WhenenteringorleavingtheEU,theymustdeclareanysumofmoneyoforequivalenttoEUR10000andabovetocustomsusingaspecificform.
Ireland
In principle, there are no restrictions on the sums ofmoney or theirequivalents thata consumer canbring if arriving fromor travelling toanotherEUMemberState.However,aRevenueOfficermaysearchfor,seize anddetain cashof a valueofoverEUR6348.69which is beingimported into or exported from the State if he/she has reasonablegrounds for suspecting that the cash directly or indirectly representstheproceedsofcrimeorisintendedforuseinconnectionwithcriminalconduct (see Section 38(1) Criminal Justice Act 1994, as amended bySection20ProceedsofCrime(Amendment)Act2005).
Italy
WhenenteringorleavingItaly,consumersmustdeclareanysumofmoneyoforequivalenttoEUR10000andabovetothecustomsauthorityviaaspecific form**http://www.agenziadoganemonopoli.gov.it/wps/wcm/connect/b1f6a00044233ca3b1edb94e7aaa0be0/Carta_2015_ENG%2Brev%2BLAST%2BUP_1.
Latvia
ConsumerstravellingwithintheEUdonotneedtodeclaremoneytheytakewiththemtocustoms.WhenenteringorleavingtheEU,theymustdeclareanysumofmoneyoforequivalenttoEUR10000andabovetocustomsusingaspecificform.
Lithuania
ConsumerstravellingwithintheEUdonotneedtodeclaremoneytheytakewiththemtocustoms.WhenenteringorleavingtheEU,theymustdeclareanysumofmoneyoforequivalenttoEUR10000andabovetocustomsusingaspecificform.
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Luxemburg
WhenenteringorleavingLuxembourg,consumersmustdeclareanysumofmoneyoforequivalenttoEUR10000andabovetocustomsusingaspecificform.EvenforcashwhichisonlyintransitthroughLuxembourg,adeclarationhastobeprovided(http://www.do.etat.lu/CashControl/index.htm).
Malta
Whenenteringor leavingMalta, consumersmust declare any sumofmoneyoforequivalent toEUR10000andabove to customsusingaspecificform(https://customs.gov.mt/individuals-travellers/information-to-travellers-on-cash-declaration). The declaration has to be providedusingtherelevantform.
Netherlands
ConsumerstravellingwithintheEUdonotneedtodeclaremoneytheytakewiththemtocustoms.WhenenteringorleavingtheEU,theymustdeclareanysumofmoneyoforequivalenttoEUR10000andabovetocustomsusingaspecificform.
Norway AnyamountexceedingEUR3000mustbedeclaredtocustoms,regardlessofwhetherthemoneyisbroughtintoortakenoutofthecountry.
Poland
WhenenteringorleavingPoland,inprinciple,consumersmustdeclareanysumofmoneyoforequivalenttoEUR10000andabovetocustomsusingaspecificform.ThisdoesnotapplywhentravellingfromortoaSchengenAreacountry.
Portugal
ConsumerstravellingwithintheEUdonotneedtodeclaremoneytheytakewiththemtocustoms.WhenenteringorleavingtheEU,theymustdeclareanysumofmoneyoforequivalenttoEUR10000andabovetocustomsusingaspecificform.
Romania
ConsumerstravellingwithintheEUdonotneedtodeclaremoneytheytakewiththemtocustoms.WhenenteringorleavingtheEU,theymustdeclareanysumofmoneyoforequivalenttoEUR10000andabovetocustomsusingaspecificform.
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Slovakia
ConsumerstravellingwithintheEUdonotneedtodeclaremoneytheytakewiththemtocustoms.WhenenteringorleavingtheEU,theymustdeclareanysumofmoneyoforequivalenttoEUR10000andabovetocustomsusingaspecificform.
Slovenia
ConsumerstravellingwithintheEUdonotneedtodeclaremoneytheytakewiththemtocustoms.WhenenteringorleavingtheEU,theymustdeclareanysumofmoneyoforequivalenttoEUR10000andabovetocustomsusingaspecificform.
Spain
When entering or leaving Spain, consumersmust declare any sumofmoneyoforequivalenttoEUR10000andabovetothetaxadministration(AgenciaTributaria)usingaspecificform(http://www.agenciatributaria.es/static_files/AEAT/Aduanas/Contenidos_Privados/Declaracion_de_Movimientos_de_Medios_de_Pago-_S1/Normativa/plant_mods1.pdf).
Sweden
ConsumerstravellingwithintheEUdonotneedtodeclaremoneytheytakewiththemtocustoms.WhenenteringorleavingtheEU,theymustdeclareanysumofmoneyoforequivalenttoEUR10000andabovetocustomsusingaspecific form** http://www.tullverket.se/download/18.7f666dc013f3d5de708ca9/1373457170107/680.26+Cash+declaration+form.pdf
United Kingdom
ConsumerstravellingwithintheEUdonotneedtodeclaremoneytheytakewiththemtocustoms.WhenenteringorleavingtheEU,theymustdeclareanysumofmoneyoforequivalenttoEUR10000andabovetocustomsusingaspecificform.
