There are many reasons to import a car to germany. Car enthusiasts import their dream car from the USA or have the classic car transferred to germany from an EU country. Even people who move from another country to germany have to register their car and pay taxes. But what to look out for when importing a car to germany? Are there differences between new and used cars when importing?? How are the taxes and customs duties determined?? What documents are required to register the car in germany?? Now you can get the most important information about taxes and customs duties when importing a car into germany.
General information on importing a car to germany
When buying a car, the price is an important factor for most buyers. Car buyers often compare in detail where the desired car can be purchased at the best price. In times of internationalization and digitalization this is very good and fast feasible. When buying a car, germany is one of the countries where the costs are very high. It is always worthwhile to take a look beyond the country’s borders, as the buyer can often save quite a bit of money. Many car models can be purchased in other countries at considerably lower prices than in germany. This also applies to cars that were produced in Germany and are for sale abroad.
In principle, the purchase of a car outside germany is possible at any time. Many people assume that importing a car to germany involves a great deal of effort and expense. But importing a car is not so complicated at all. It is important to pay attention to the current customs regulations and the tax requirements.
Private individuals are allowed to purchase goods for their own use in other EU countries and import them into Germany, as there have been no customs borders within the EU since 1993. The sales tax is generally payable in the country in which the goods were purchased. Furthermore, it is also possible to import vehicles from a non-EU country into Germany. In this case there are always fees to pay. On the one hand the customs duties and on the other hand the import sales tax.
importing cars to germany: new cars
According to the tax regulations, vehicles are considered new if the speedometer shows less than 6000 kilometers and the car was first put into operation no longer than half a year ago. If the purchase abroad is a new car, it must be taxed in germany. More and more car buyers in this country are making the decision to re-import a German car model from abroad. These new cars are produced especially for foreign dealers and can usually be bought much cheaper abroad.
German car brands such as Audi, VW, Mercedes, Opel and BMW are very popular for EU re-importation. Other makes of car are also available for sale at reasonable prices, which attracts a lot of buyers. Re-imports can be up to 30 percent cheaper than cars produced for the German car market. The reason for the incentive to buy is that many EU countries often have higher tax rates on new cars than in germany. Accordingly, when importing the vehicle to germany, the car buyer only pays the german tax rate of 19 percent and not the tax rate of the country of purchase.
importing cars to germany: used cars
If a private car buyer decides to buy and import a used car into germany, the value added tax is already included in the purchase price. Therefore, the tax in germany does not have to be paid separately. If a dealer buys a car in a foreign country, the car purchase can also be made without value added tax. The value added tax is then payable when the car is imported into germany. If the car is imported from a non-EU country, additional duties for import sales tax and customs duty will be charged. in the case of importing a used car, it is important to ensure that a legally binding purchase contract has been signed. The contract is subject to the legal regulations of the country of purchase.
Often forwarding agencies take over the transport of the cars. Some buyers transport the purchased vehicle with the help of a trailer and thus arrange the transfer themselves. If buyers wish to drive the vehicle to germany on their own, they will need insurance coverage and a transfer license plate from the country of purchase. Since transfer plates are not standardized within the EU, it is advisable to check in advance with the registration office and the insurer.
vehicle customs clearance and import sales tax: import from a non-EU country to germany
The car has been purchased and is now being transferred from a non-EU country to Germany. From this point on, the payment of customs duties and import sales tax is due. the amount of duty payable when importing a vehicle into germany depends on a number of factors:
- the basis for determining the customs duties is the purchase price including the transport expenses of the car to germany. Customs staff can draw on their experience and can usually make a good estimate of the realistic costs. If it is not possible to make an assessment, the customs officials will use the schwacke list for their assessment. this list shows the approximate residual value of used cars.
- For customs duties, a distinction is made between trucks and passenger cars. for a car the customs duty is 10 percent of the value of the vehicle and for a motorcycle the customs duty is slightly lower (8 percent with a cubic capacity up to 250 cc and 6 percent for motorcycles over 250 cc). The composition of the customs costs for a truck depends on several aspects. The engine capacity, the weight and many other factors are taken into account, so that it is always a case-by-case decision when determining the customs duties for trucks.
- The import sales tax is 19 percent. the calculation is based on the cost of the car, the expenses for the transport to germany and the duties of the customs office.
- a declaration of no objection from the customs authority must be available. this declaration states that the customs duty and the import sales tax have been paid. The form car buyers need at the registration office.
importing a car to germany: documents required when registering the car
The following documents are required when the used car has been imported to germany and registration is pending:
– complete vehicle documents of the vehicle from abroad
– purchase contract or invoice (original documents)
– certificate of the emission test carried out
– coc (certificate of conformity = eu type approval)
– proof of the right of disposal of the vehicle owner to be registered
– if no identity card available: passport with registration certificate of the vehicle owner
– if available: license plate of the country of origin
– for minors: identification document and written declaration of consent of the legal guardian; identification document of the minor
– for company vehicles: business registration or extract from the commercial register
When buying and importing a new car, the above points also apply. In addition, when registering a new vehicle, it should be noted that the sales tax return for individual vehicle taxation must be submitted to the tax office and the tax paid within 10 days of purchase.