Importing a car from outside the EU

A car or other motor vehicle imported to Germany from outside the EU is normally subject to a 10% import duty and a 19% import value added tax. (The value-added tax on imports is called import turnover tax (Einfuhrumsatzsteuer).

However, if you are moving to Germany with the intent to become a full time resident you can, if you meet certain requirements, bring in your personal car (and household goods) free of duty and import turnover tax.

To escape the duty and tax you are be required to prove:

  • that you have actually given up your residence in the non-EU foreign country you are coming from
  • that you are establishing a new residence in Germany
  • that you have been residing outside Germany for at least 12 consecutive months (this can be waived if the reasons for your earlier return are beyond your control)

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You can prove that you have given up your residence outside Germany with documents showing the termination of your lease/employment; sale of your residential home, or a statement by your employer that you have been transferred to Germany. You can also prove that you are establishing a new residence in Germany with a lease agreement; with correspondence with your employer in Germany; a registration receipt from the local Registry Office (Einwohnermeldeamt); a residence permit issued by the local authorities.

The duty and import tax free import of a motor vehicle is permitted only if it has been registered in your name as its sole owner and personally used by yourself at your previous residence for at least six months before moving to Germany. For proof you can show the registration certificate issued by your home country department of motor vehicles. The vehicle should arrive in Germany at around the same time you do, and you must usually keep the vehicle for personal use for at least year after arriving in Germany. Both of these requirements can be waived in extraordinary circumstances.

Registration, Inspection and Insurance

If your stay in Germany is only temporary you can drive your imported motor vehicle for a period of up to 6 months with your home license plates and registration. A registration document with a German translation is required. And you’ll have to show proof of insurance. Also, the vehicle may have to undergo a technical inspection to prove its roadworthiness. You should ask the shipping company about this.

If your stay is going to be longer, whether the car is imported duty free or not, it must be registered at your local motor vehicle registration office (Kfz-Zulassungsstelle) and pass a technical inspection for roadworthiness and safety, as well as an emissions control test. This may mean that some cars (especially North American cars) may need to be modified to meet German standards regarding such things as headlights, emissions, brakes, rust and tires.

In order to register the imported car/vehicle you need the following:

  • passport or other identification
  • proof of official address registration in Germany
  • customs clearance papers
  • export permit
  • proof of ownership
  • original vehicle registration papers
  • certification from the German Federal Motor Vehicle Registry indicating the vehicle has not been registered in Germany before
  • proof of insurance
  • proof the vehicle has successfully completed the safety and roadworthiness inspection and emissions control test

Details and the necessary customs forms may be obtained through your shipping company. It is recommended that you choose a shipping company experienced in shipping to Germany, and also that you take out risk insurance for the shipment. For an export permit customs may ask for the original title with two notarized copies.

If you must pay duty and taxes on the vehicle, the actual amount of the 10% import duty and 19% import turnover tax depends on the value of the vehicle. This is usually based on a dealer’s invoice, but there is also a “blue book” giving the current value of each car/vehicle by make, model and model year. The vehicle can also be appraised. Vintage cars and collector’s cars require only a 7% duty.

Motor Vehicle Tax

A motor vehicle tax is assessed on cars in Germany. According to the website of the German Customs Office (Zollamt):

“Vehicles that are registered in a third country and that are entered for free circulation at German customs offices as, for example, property moved in connection with a transfer of residence are subject to German vehicle tax. The Vehicle Tax Act does not provide for a tax exemption for the journey to the vehicle’s place of registration in Germany. The driver submits a tax declaration to the border customs office; the tax is immediately payable there. After payment of the tax, the border customs office issues a tax card and receipt as a record of tax paid.”

Importing a car or vehicle within the EU

Moving a car/vehicle from one country to another within the EU is, as would be expected, somewhat easier than importing a non-EU vehicle. But there are some regulations that you need to know about.

If you are bringing a new car/vehicle into Germany you’ll probably to pay the 19% German VAT within days of buying the car. (If you paid VAT in the country of purchase already, you should be able to get a reimbursement once you have registered the car in Germany.) A vehicle is considered “new” if it is less than 6 months old or has been driven less than 6,000 kilometers.

Used vehicles can be also be brought into Germany free of any customs duty. However, proof of having paid the VAT in the country of origin is required. Other things you might need include:

  • proof of ownership
  • original registration papers
  • proof of insurance
  • Emissions test certificate if the car is over 3 years old
  • certification from the German Federal Motor Vehicle Registry indicating the vehicle has not been registered in Germany before

Registration procedures for EU cars is essentially the same as German vehicles and those imported from non-EU countries with one big exception.

An EU regulation from 1996 requires manufacturers to provide cars bought within the EU with a certificate that allows those cars to be imported to other EU countries without having to undergo a technical inspection. You should try to get this for your new or used vehicle to allow it to be brought into Germany. If a vehicle doesn’t have a certificate of conformity, it will probably have to undergo an official inspection in Germany to determine whether or not it meets the German safety and emissions requirements.

Also, the motor vehicle tax will have to be paid after your car has been registered in Germany.

Helpful links:

Click here for information in English from the Customs Office (Zollamt) on importing a car from outside the EU.

Information in English about the Import Turnover Tax is here.

This link will take you to the English language web page of the Central Vehicle Registry

This site has information in English on the EU Certificate of Conformity

Click here for an English language page of the Customs Office for information on exporting a car bought in Germany

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Click here for information in English from the Customs Office (Zollamt) on Temporary importation of a vehicle not-registered in the EU.

Taking a Vehicle Out Of The UK To Germany

If you were previously a resident of the UK and have made the move to Germany, you may find yourself wanting to take your vehicle out of the United Kingdom and use it over in Germany. There are various rules and regulations you need to know about before doing this and these vary depending on how long you want to take the vehicle out for.

If you want to take your vehicle out of the UK for 12 months or longer

In the instance that you have a UK-registered vehicle that you want to take out of the country for 12 months or longer (sometimes referred to as a permanent export) you will need to complete these 3 stages:

  1. Inform the DVLA by completing the V5C/4 section of your V5C registration certificate. This section will have the heading “Notification of permanent export” and the V5C is sometimes called the logbook
  2. Then you will need to send the V5C to:
    SA99 1BD
  3. Keep hold of the rest of your V5C in case you need it to register your vehicle abroad.

If you don’t have your V5C you will need to get one by completing a V62 form. When you have filled in the form, the address you need to send it to can be found on the form.

You’ll need to obtain a V561 certificate of permanent export if you have already left the UK. You can get one of these by getting and completing a V756 form.

If you have a vehicle with a personalised registration plate, you will need to either transfer or retain it before you begin the process of exporting your vehicle or you will lose your right to the registration number.

If you want to take your vehicle out of the UK for less than 12 months

This process is sometimes called a temporary export and there is no need for any special documents. However, any vehicle that is registered in the UK is subjected to UK laws, which means you will need to make sure your vehicle is taxed in the UK whilst it is abroad. You will also need to make sure you are aware of and follow any rules and regulations for international licensing and taxes.

If you bring your vehicle back to the UK without tax, you cannot drive it into the country. It will have to be transported and you will need to make a SORN immediately.

You will need a VE310 (vehicle on hire) certificate if you plan on taking a hired vehicle out of the country to show you are allowed to use the hired vehicle abroad. You can get a VE103 for a fee from:

  • The AA (Automobile Association)
  • The RAC (Royal Automobile Association)
  • The RHA (Road Haulage Association)
  • The BVRLA (British Vehicle Rental and Leasing Association)
  • The FTA (Freight Transport Association)

Contributed by the DVLA (Driver and Vehicle Licensing Agency). The DVLA is an organisation within the Department for Transport