Marriage
What are goods imported on the occasion of a marriage?
The following can be seen as goods imported on the occasion of a marriage:
- Household effects, that is personal effects, household linen, furnishings, and equipment intended for the personal use of the beneficiary or for his household needs;
- Trousseau;
- Presents customarily given on the occasion of a marriage, and whose individual value does not exceed 1 000 euros.
Although the goods need not be used goods, the nature and/or the quantity of the goods may not evidence any commercial character.
In the case of goods imported on the occasion of a marriage certain restrictions such as those applicable on the return from a non-EU country must be observed because certain goods are subject to authorisation requirements or bans in Germany, for example: protected species of animals and items made of them.
Information about restrictions
Not constituting goods imported on the occasion of a marriage are:
- Alcoholic products,
- tobacco and tobacco products,
- motor vehicles,
- Wedding presents with a value of more than 1 000 euros.
Conditions and arrangements for relief from import duties
The owner of the goods must transfer his normal residence to the customs territory of the Community.
The transfer of residence must take place owing to marriage with a person normally resident in the Community. The marriage itself must be proved with the relevant documents (a marriage certificate, for example).
Also, the person transferring his residence must have lived at least twelve months outside the EU, that is, have been normally resident there. Exceptions may be granted if the beneficiary can prove that he had intended to live outside the Community for twelve or more months.
The goods must actually be owned by the spouse concerned and a declaration have been made for entry for free circulation. The declaration can be made, at the earliest, two months before, and at the latest, four months after the marriage. A prior declaration must be accompanied by a security, the form and amount of which shall be determined by the competent customs office. The goods may be transported in a number of consignments.
Restriction
Goods that are cleared for release for free circulation under special circumstances continue to remain under customs supervision. This means that for twelve months - from the day of acceptance of the request for release for free circulation - they may not be transferred to any other person; in particular this means that they may not be leant, pledged, hired out, or transferred, whether for a consideration or free of charge.
If the beneficiary infringes this provision, that is, if he removes the goods from customs supervision, the exemption from customs duty is cancelled and the duties on the relevant goods, irrespective of any criminal of administrative proceedings, levied subsequently.
Legal basis
Article 12 of Council Regulation (EC) No 1186/2009
Customs declaration/forms
Goods, for which it is intended to make an application for special relief, must be declared for release for free circulation in a written or electronic customs form. For the written customs declaration copies 6 and 8 of the Single Administrative Document should be used. Electronic customs declarations should be lodged stating the EU Code C02 and/or C03.
Import VAT and excise duty
Goods that are seen as goods imported on the occasion of a marriage within the meaning of the law, and as such are released for free circulation under relief, are exempt from import VAT but not from any excise duties that may be applicable in Germany.
