Importing a used car from outside the EU: calculating 10% customs duty + 19% EUSt

Importing a used car into Germany from outside the EU: how are the charges calculated?

Importing a used vehicle from a non-EU country into Germany is possible, but it usually involves paying both customs duties (Zoll) and import VAT (Einfuhrumsatzsteuer – EUSt). Understanding how these charges are calculated helps you estimate the total cost before you decide to buy and ship the car.

Below, we explain the main charges, provide a practical example, list the required documents, highlight possible exemptions, and outline the most important steps after customs clearance.

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1. Main charges applicable

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2. Practical example – importing a used car from the UAE

Car details:

• Purchase price: €8,000

• Sea freight: €1,000

• Marine insurance: €200

• Subtotal before charges: €9,200

2.1 Calculating customs duties (10 %)

• Customs duties (Zoll) = 10 % × €9,200 = €920

2.2 Calculating import VAT (19 %)

Import VAT is calculated on the new total after customs duties have been added:

• Tax base = €9,200 + €920 = €10,120

• EUSt = 19 % × €10,120 = €1,922.80

2.3 Final total due at customs clearance

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3. Required documents when importing a car

When importing a used car from a non-EU country into Germany, you will generally need:

• Purchase contract (Kaufvertrag) with details of seller, buyer and purchase price.

• Freight and insurance invoices (from the shipping company or freight forwarder).

• Vehicle documents, such as:

  • Export certificate from the country of origin

  • Vehicle Identification Number (VIN)

  • Any previous registration documents

• Proof of payment (bank transfer receipt, account statement, cheque receipt).

• ID document of the importer (identity card or passport).

• Customs declaration (Zollanmeldung) for the vehicle at the point of entry.

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4. Are there any exemptions from these charges?

Yes, in certain special cases it may be possible to obtain an exemption from both customs duties and import VAT, particularly in the context of a change of residence to Germany (Umsiedlung) from a non-EU country. Typical conditions include:

• You must have owned the car for more than 6 months prior to moving.

• You must have lived outside Germany for more than 12 months.

• You must not sell the car within 12 months after it is imported into Germany.

If these conditions are met, the car may be treated as part of your household goods (Übersiedlungsgut) and be imported duty- and tax-free. It is strongly recommended to clarify all details with the German customs authorities in advance.

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5. What happens after customs clearance?

Once all customs duties and import VAT have been paid (or an exemption has been granted), there are several further steps before the vehicle can be legally driven and registered in Germany:

1. Customs clearance certificate (Zoll-Unbedenklichkeitsbescheinigung)

   • Issued by customs as proof that the vehicle has been properly cleared and there are no objections to registration.

2. Technical modifications to meet German standards (TÜV requirements)

   • Possible adjustments include:

     • Headlights and lighting system

     • Emissions and exhaust system compliance

     • Any other technical changes required by the inspection authority.

3. Technical inspection (TÜV or DEKRA)

   • A full inspection and, in many cases, a full acceptance (Vollabnahme) for vehicles imported from outside the EU.

4. Vehicle registration at the registration office (Kfz-Zulassungsstelle)

   • Official registration of the vehicle in Germany

   • Allocation of a German licence plate.

5. Annual motor vehicle tax (Kfz-Steuer)

   • Calculated based on factors such as engine type, displacement and CO₂ emissions.

6. Car insurance (Kfz-Versicherung)

   • Liability insurance (Haftpflicht) is compulsory in Germany

   • Optional partial or comprehensive cover (Teilkasko / Vollkasko) can be added.

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The editorial and writing team of this website strives to provide accurate information by conducting thorough research and consulting multiple sources. However, errors may occur or certain details may be incomplete or not yet definitively confirmed. Therefore, the information in this article should be regarded as an initial point of reference. For binding and up-to-date information, always consult the competent authorities, especially customs offices and vehicle registration authorities.