Vaping / E-cigs — Germany

German customs treats e-cigarette liquid as a "substitute for tobacco product". It is taxed like tobacco, it counts against your general goods allowance (300 euros by land, 430 euros by air or sea) rather than getting its own volume allowance, and the allowance only applies from age 17.

E-liquid above the general goods value allowance must be declared and import duties paid. Tobacco tax applies to these products in the same way as to finished tobacco products.