Entry from EC countries
Further information can also be found in the FAQ section on "Entry with prohibited or restricted goods"
Travellers can bring goods from any EC Member State into Germany duty-free and without customs formalities on condition that these goods:
- are not brought from areas with special customs or tax laws,
- are not intended for trading or commercial use,
- are not subject to import or transit prohibitions or restrictions.
Sometimes, however, people bring goods into the country in such large quantities that it seems questionable whether they are for purely private use. In such cases, certain guideline quantities apply in inter-Community travel to distinguish private travel from commercial traffic. These guideline quantities and further information can be found under "Travel within the EC".
Please note that the limit on importing fuel exempt from mineral oil duty from an EC Member State is the contents of
your vehicle's tank plus one spare container. Up to 20 litres of fuel is allowed tax- and
duty-free in the spare can.
However, the regulations of individual Member States on the possession and transport of dangerous materials
must also be observed.
Customs frontier controls within the European Community were abolished on 1 January 1993, because all goods transported within the customs territory of the Community are considered to be Community goods and are no longer subject to customs control. In merchandise trade within the Community, therefore, there are no customs duties to pay or customs formalities to consider (please note: exceptions apply to goods subject to excise duty). As a result, private persons from EC countries can in principle purchase goods in other Member States of the Community without limits on quantity or value and bring them back to their home country; generally speaking they are subject to the value-added tax payable in the respective country of purchase. The involvement of the customs administration is no longer required in these cases.
There are exceptions to this rule, however; for example, all sales within the EC of new vehicles must be taxed in the destination Member State. How the new vehicle is taken in Germany, e.g. whether the seller delivers it or the buyer fetches it, is immaterial. A motor vehicle is considered "new" - and must therefore be taxed in the Federal Republic of Germany - if it has travelled less than 6.000 km or has been on the road for less than six months.
Thus, when vehicles purchased in another EC state are registered, the German vehicle-registration offices are required to send routine disclosure notes to the tax office responsible for the owner of the car. In such cases, therefore, the car dealer in the other EC country should either charge no VAT or else refund any tax paid once he has received all the documents on registration and tax payment in Germany.
In the case of used vehicles, the VAT of the other EC country is already contained in the purchase price or shown and charged
for separately on the invoice. Therefore, no further VAT needs to be paid in the Federal Republic of Germany.
If you have any further questions on this matter, please consult your tax office and/or vehicle-registration office.
