Importing from a non-EU country means paying customs duty and import VAT — or proving entitlement to the Übersiedlungsgut exemption and paying nothing. This step determines your costs.
✓ Verified: 15/08/2026
WHAT TO DO
AUTHORITY
Zollverwaltung / Hauptzollamt
federal
Customs clearance for imports from non-EU countries: the Hauptzollamt at your point of entry or your place of residence. Online services run through the ATLAS portal.
Import duty for passenger cars 10% of customs value
Standard rate for most third countries; customs value = purchase price + freight to EU border
€
Einfuhrumsatzsteuer (import VAT) 19% of (customs value + duty)
Combined burden: approximately 31% of the vehicle value
€
Customs broker (optional) €200–500
Recommended for complex cases; self-declaration is possible
Why customs comes first
Without the Zoll-Unbedenklichkeitsbescheinigung the vehicle is legally in limbo — imported into the EU but not cleared. Neither TÜV↗/DEKRA↗ nor the Zulassungsstelle will process it without this certificate.
The exemption that can save you thousands
If you’re relocating to Germany permanently, you may import your car entirely free of customs duty and VAT.
Requirements:
At least 12 months of continuous residence outside the EU before your move
Vehicle in your ownership for at least 6 months before the move date
Vehicle imported within 12 months of your arrival in Germany
A twelve-month holding period afterwards: no sale, gift, rental or pledge — otherwise the duty and import VAT are charged retroactively
On a car worth €15,000, that’s approximately €4,600 in savings.
Standard case: how much you’ll pay
Example: car purchased for €10,000, freight to EU border €500:
I used the Übersiedlungsgut exemption when moving from Ukraine. Key evidence: passport stamps showing 12+ months residence abroad, plus the purchase contract with date. Zero duties paid. Three hours at the Hauptzollamt and the certificate was done.
👩🏼💼
Lea recommends:
I brought my purchase contract in Ukrainian without a translation. The customs officer asked for a German translation. Second appointment, one week's delay. Have all foreign-language documents translated before you go — even a simple non-certified translation helps.
FREQUENTLY ASKED QUESTIONS
What is the Übersiedlungsgut exemption?▾
People relocating permanently from outside the EU to Germany can import personal property — including one vehicle — free of customs duty and import VAT. Conditions: at least 12 consecutive months of residence outside the EU before the move; vehicle in your ownership for at least 6 months before the move; vehicle imported within 12 months of your entry into Germany. The fourth condition is the one people miss: for twelve months afterwards the car must not be lent, pledged, rented out, sold or given away — otherwise the duty and import VAT are charged retroactively.
What is the Zoll-Unbedenklichkeitsbescheinigung?▾
A certificate from the Hauptzollamt confirming that all customs obligations for this vehicle have been fulfilled. Both TÜV/DEKRA and the Zulassungsstelle require this document — without it neither the inspection nor the registration can proceed.
Where do I file the customs declaration?▾
At the Hauptzollamt at your point of entry into the EU, or at the Hauptzollamt nearest to your German address if the car arrives by shipping container. Both are valid.
How is the customs value calculated?▾
Customs value = purchase price (per contract) + freight costs to the EU border. The customs office checks this against market reference data (Eurotax/Schwacke). Significantly undervalued declarations risk reassessment.