Legal basis
Vehicles imported from a third country (non-EU countries) must be placed under a customs procedure at defined times. Releasing goods for free circulation is a key procedure throughout the entire course of action. Final clearance is of particular importance especially when the goods are to remain permanently in the customs territory of the EU, thus entering the economic cycle.
Generally it assumes for the payment of import duties, i.e.: customs and sales tax.

Requirements:
The client lives in the EU and has the necessary documents, i.e.:

• Bill of Lading
• Invoice showing the purchase contract and purchase provisions (Incoterms) and, if applicable, invoice for transport costs
• For cars: Certificate of Title (an American document that is equivalent to a German registration document for vehicle)
• Authorization.

Responsibilities:
Customs duties depend on the customs value – duty, determined by appropriate grouping of goods in the customs tariff and country of origin, value of goods and freight costs and domestic transport costs. In addition, if necessary, the required additional costs are: insurance costs, handling costs in the country of dispatch etc. In the case of passenger cars originating in the USA, the following calculation bases are used:

• Importing country: Germany; 10% Rate of duty for a passenger car; 19% VAT
• Importing country: Poland; 10% Rate of duty for a passenger car; 23% VAT
• Importing country: Netherlands; 10% Rate of duty for a passenger car; 21% VAT

In the case of Canada and Japan there is a preference option, so please contact our customs department in advance.

Legal basis:
The tax representation is specifically designed for companies that import from a third country into the EU via an EU Member State in which they themselves do not have a registered office or carry out any other transactions that are taxable. Imported vehicles can not be allocated to the importing country, but must be transferred to another EU country. The basic idea of fiscal representation is to reduce the burdens on the company by administrative effort and costs by pre-financing VAT.

Requirements:
The client has appropriate commercial documents, ie. the release for free circulation and tax, and also fulfills the following conditions:

• has a European tax identification number (EU VAT number)
• has an EORI number.

Responsibilities:
Customs duties are based on customs value, with the exception of domestic transport costs incurred in the destination country for the calculation of turnover tax in import. Usually calculation bases from the USA, Canada and Japan are included.

Car imported by Germany for a company in Poland:

• 10% customs duty
• 0% VAT of import in the country importing
  Germany
• If necessary, 23% VAT in Poland (country of destination) for resale.

In the case of Canada and Japan there is a preference option, so please contact our customs department in advance.

Legal basis:
In the case of classic cars lower import regulations should be applied. From January 1, 2014, classic cars can be imported without paying customs duties and at reduced tax rate to Germany, but under certain conditions due to new, uniform EU customs regulations.

Requirements:
The client has relevant commercial documents, i.e.: documents allowing duty-free and tax traffic. In addition the vehicle must meet additional requirements:

• the year of construction must be at least 30 years (exact day)
• the vehicle must be in its original state, free of any significant changes or changes/ and without significant changes in the chassis, steering or braking systems, engine etc.
• model or type of vehicle was decommissioned.

Responsibilities:
Customs duties are based on customs value, basic calculation see „Release for free circulation”. The following calculation principles for classic cars are generally taken into account :

For private clients and corporate clients established in Germany

• Importing country: Germany; 0% rate of duty; 7% VAT
• Importing country: Poland; 0% rate of duty; 8% VAT
• Importing country: Netherlands; 0% rate of duty; 9% VAT

For corporate clients established outside of Germany

• Importing country: Germany; 0% rate of duty for a passanger; 0% in the importing country, if applicable, normal VAT rate in the EU destination country
• Importing country: Poland; 0% rate of duty for a passanger; 0% in the importing country, if applicable, normal VAT rate in the EU destination country
• Importing country: Netherlands; 0% rate of duty for a passanger; 0% in the importing country, if applicable, normal VAT rate in the EU destination country.

Legal basis
The T1 procedure is a customs transit procedure. Transit procedures are applied when duty unpaid goods are to be transported within European Union or the European Free Trade Association (ETFA = Iceland, Lichtenstein, Norway and Switzerland). This eliminates the need for customs clearance and paying taxes in the enlarged EU or EFTA area. This procedure applies only to the final destination.

Requirements
The client has relevant commercial documents, i.e.: documents allowing the release for free circulation and taxation. In addition the client informs us about the customs office of collection in his country in which he wants to end transit procedure, in order to be able to open a new customs procedure.

Responsibilities
Initially there are no customs fees. They are determined only after arrival of the goods to the customs office of collection and the selection of another customs procedure, e.g. release for free circulation of goods.
During the transit period, the deposit with an expected rate of duty must be normally deposited in the amount of 30% of the value duty. After completion of transit procedure the paid deposit will be refunded accordingly.

The exemption from customs duty is limited to personal property which:

• remained in possession and was used by the person concerned in his previous place of residence for at least 6 months before the date on which the person left his country of residence,
• belongs to a person whose place of residence was in a third country for at least 12 months (to determine the place of residence is not sufficient self-residence in the physical sense, but without the intention of permanent residence, or the same intention of permanent residence in a given locality unconnected with staying in this town);
  is intended for use for the same purpose in a new place of residence.

How much it costs?

• zero fees for customs and VAT
• our price: 150-300€ (depending on the quantity of goods)

Which documents are required?

• Copy of your ID / passport
• Signed power of attorney (see attached “Zollvollmacht”)
• Date of your relocation
• Packing list (if there are any items in the car)
• Proof of your stay in the US (at least 12 months / better more than 2 years):

• • Rental agreement in the US
  • Working contract in the US

• Proof of ownership:

• • Bill of sale (which is dated at least 6 months before your relocation)
  • Registration of the car on your name (e.g. registration card / insurance card)
  • Title 

• Proof of your relocation to Germany:

• • Rental agreement in Germany
  • Ideally working contract in Germany
  • Ideally “Meldebestätigung” from a German municipality

Legal basis
Compliance with commercial policy measures, i.e. export license or market regulation law, prohibitions and restrictions.

Prerequisites in a one-step export procedure

If the value of consignment does not exceed 1000 euro or a net weight of1000 kilograms, the parcel may be registered orally directly at the customs office of exit.
If the value does not exceed 3000 euro, the goods can be placed directly at the customs office of exit and the export declaration can be sent there electronically.

Prerequisites in a two-step export procedure

To create export procedure, the goods must first be presented at the customs office of export and notify the office, and only then the parcel can be sent to the customs office of exit after confirmation by the customs authorities.

1. Customs office of export:
The customs office of export is the customs office responsible for the place where the exporter is established or in whose circle the goods are to be loaded or packed for export.
Presentation means, that it must be indicated that the product intended to export is in a customs office or other place designated or approved by customs authorities.

2. Customs office of exit:
The customs office of exit is the customs office where the goods are placed before leaving the customs territory of the Union, normally in ports where actual loading takes place.