Updated : 03/09/2014
Imports are regarded as being for personal use if they take place occasionally, are goods to be used by you or your family or which are intended as presents.
YES - as long as you don’t exceed the limits of such goods for personal use, you can import them from the Canary Islands, free of customs duties, VAT and excise duties.
When you enter or leave the EU with € 10 000 or more in cash (or its equivalent in other currencies), and/or any other financial/monetary instrument that can be transferred anonymously from one person to another you must declare it to the customs authorities by using the EU cash declaration form. When you travel within the EU you might have a similar obligation, as intra-EU cash controls are also applied in some EU countries.
NO - gold, precious metals and precious stones do not have to be declared under the EU cash control rules. However, these items are covered under customs laws and specific national rules may apply.
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