Originally Posted by
Ditto
Nope, there is no need for that, and there is no customs desk (empty or not) after transfer immigration, since there will be one once you try to get out of the airport.
Cf. EU rules on the matter
Are you taking a flight between a non-EU airport and an EU airport with a change of plane in another EU airport? (e.g. Tokyo - Copenhagen - Amsterdam with a change of aircraft in Copenhagen)
You will get off the first plane in Copenhagen where your hand baggage is liable to be checked by customs. Meanwhile, your registered baggage, which will have been given a normal label (no green edges) in Tokyo, will be transferred from the baggage hold of the first plane to that of the second).
On arrival in Amsterdam , your hand baggage will not, in theory, be liable to be checked by customs (Note 2), whereas your registered baggage may be.
If the second EU airport is not equipped for air traffic with third countries (See, for information, the list of international Community airports), your registered baggage will be liable to be checked in the first EU airport.
Source:
http://ec.europa.eu/taxation_customs...velling-air_en
The question is rather tricky, given that most airports put up a small sign or a desk with a call button. They have them in AMS after the transfer immigration too and I've never seen anyone declaring something there.
The theory is however that you should be declaring there and a friend of mine did so in FRA while transferring. At his final destination the customs official wanted to look into his carry-on and he pulled out his receipt from the Zoll.
Originally Posted by
Ditto
Even within Schengen, there are import restrictions, and each country has their own restrictions, therefore there is no point in declaring in Germany something you are importing to Poland as the rules may differ.
The regulations aims to hinder passengers from avoiding duties, by entering the Schengen area claiming to declare at their final destination and declaring at their final destination that they bought it within the Schengen area or giving their goods to other passenger, etc... .