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An individual enquired whether wine bottles could be sent as gifts to relatives in other EU Member States using a courier service. The DGT ruled that customs exemptions and the principle of free movement cannot be applied to individuals who do not transport the goods themselves.
Cuestión planteada Si al amparo del Reglamento (CE) nº 1186/2009 del Consejo, de 16 de noviembre de 2009, relativo al establecimiento de un régimen comunitario de franquicias aduaneras, se pueden permitir los envíos de bebidas alcohólicas a particulares residentes en otro Estado Miembro de la Unión.
El envío de bebidas alcohólicas por mensajería no encaja en la franquicia aduanera del Reglamento (CE) nº 1186/2009. Para la libre circulación sin impuestos, el particular debe viajar acompañando la mercancía. Los sistemas de envíos garantizados o ventas a distancia requieren que el remitente sea un empresario y que se trate de operaciones comerciales, no de regalos entre particulares.
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