Iceland

Direction: travellers arriving in Iceland from abroad. A traveller arriving in Iceland shall voluntarily declare to a customs officer and produce all goods in their possession which they cannot import duty free or which are subject to import restrictions or prohibitions; a traveller who suspects that an item they are bringing might be restricted or prohibited should declare and produce it at customs on their own initiative. Where red and green channels operate, the red channel is for those carrying dutiable goods or goods subject to import restrictions, and the green channel for those with nothing to declare; if in doubt, choose the red channel. Customs officers can always request to examine those going through the green channel, who must render all relevant assistance (e.g. opening suitcases and containers); goods revealed as undeclared may lead to legal proceedings. Conditions that trigger the declaration (duty-free allowances): travel clothing and gear brought in by travellers residing abroad for their personal use, suitable and normal for the purpose and length of the journey; food up to 10 kg including candy, value not exceeding ISK 25,000, with meat and dairy products from outside the EEA prohibited; alcoholic beverages (examples of permitted combinations: 1 litre spirits and 0.75 litre wine and 3 litres beer; or 3 litres wine and 6 litres beer; or 1 litre spirits and 6 litres beer; or 1.5 litres wine and 12 litres beer; or 18 litres beer; spirits = over 21% alcohol, wines = other beverages 21% or less), minimum age 20; tobacco 200 cigarettes or 250 g of other tobacco products, minimum age 18; Icelandic residents may additionally bring duty-free goods worth in total up to ISK 88,000 at the place-of-purchase price (children under 12: half). The allowance must be in the traveller's own possession and presented to customs on request; it cannot be assigned to travel agencies, tour guides, bus drivers or others — if someone imports on the travellers' behalf, the per-traveller allowance does not apply and duties are due per the invoice, or per customs assessment if no invoice is presented. Duty-free admission requires the goods to be in the traveller's possession upon arrival and producible for examination (unaccompanied baggage may qualify if the traveller proves it would have qualified), and solely for personal or family use or as gifts — not for sale or commercial purposes; on leaving Iceland, travellers must take along the duty-free articles insofar as they have not been expended. Restriction examples (declare / obtain permits): telephones and communications equipment (Post and Telecom Administration permit; one GSM mobile phone exempt); used angling gear and riding clothing (disinfection certificate accepted at customs, otherwise disinfected at the holder's own cost on arrival; used leather riding gear — saddles, bridles, halters, whips — prohibited); firearms and ammunition (police permit; European firearms permit holders may import the specified firearms for stays up to three months); live animals (MAST permit); conventional medicines up to 100 days' consumption (doctor's certificate on request); plants (phytosanitary certificate; small quantities of flowers/bulbs/pot-plants from Europe exempt). Prohibition examples: narcotics and dangerous drugs; various weapons (e.g. daggers with blades exceeding 12 cm, switchblade knives, knuckles, crossbows, handcuffs); finely powdered snuff and moist oral snuff; meat and dairy products from outside the EEA. Duty-free importation gives no exemption from import restrictions or prohibitions. This is a genuine arrival declaration duty with red/green channel mechanics — not a standalone allowance filing; the allowance figures above are the conditions that determine what must be declared.

Travellers arriving in Iceland or departing abroad must declare to customs the cash they carry at the EUR 10,000 threshold, based on the official reference rate of exchange as registered at any given time. Statutory basis and threshold boundary (inclusive): article 27a of the Customs Act no. 88/2005 (Alþingi official consolidated text, version 157c — Icelandic law as of 1 September 2026) imposes on importers, exporters and, where applicable, customs brokers, travellers, crew and users of the postal service the duty to make specially known to the customs authorities funds, in cash or bearer instruments (handhafabréf) including travellers' cheques (ferðatékkar), that are moved into Iceland from abroad or from Iceland to abroad, 'að fjárhæð sem nemur 10.000 evrum eða meira' — an amount equal to EUR 10,000 or more, at the official reference exchange rate as registered at any given time; the duty expressly extends to funds that travellers and crew carry with them (hafa meðferðis) into or out of the country, and the information is provided in the form the customs authorities determine. Exactly EUR 10,000 therefore triggers the declaration duty. Wording note: Skatturinn's English pages still say cash 'of more than € 10000' / 'exceeding an amount equal to EUR 10.000', and the E-29 form title says 'meira en € 10.000' (more than); the Icelandic page body and the current statute both state the threshold inclusively, and the current statute governs. In practice the declaration is made on form E-29 ('Skýrsla um reiðufé'), printed and handed to customs at the point of departure or arrival; the form is also obtainable from customs; the Icelandic page addresses importers, exporters and, where applicable, customs brokers, travellers and crew. Purpose: prevention of money laundering and of the illegal drug trade, the fight against terrorism and other cross-border threats; customs may seize funds suspected of being intended for offences under the penal-code provisions (cf. article 162 of the Customs Act no. 88/2005), and such cases are handed to the police; comparable rules exist in Iceland's main trading countries. Seizure and penalties are enforcement measures, not filing fees.

Those intending to visit Iceland for a period of a year or less for the purpose of employment, study or travel may import a vehicle registered abroad without having to pay duty or import charges (temporary duty-free import of vehicles with foreign registration plates, subject to conditions); at the end of this period the importer of the vehicle must either have completed its customs clearance or exported the vehicle. Prior to arriving in Iceland, importers of vehicles must complete a special declaration (E-9) and send it to the Directorate of Customs in consultation with the carrier or customs broker.