Export of motor vehicles by private individuals
You have purchased a motor vehicle in the EU and want to export it to a non-EU member state for private use. What should be considered?
You want to use your stay in the EU to buy a new or used car. The question then often arises as to what customs formalities are required to make it possible to export the vehicle.
When motor vehicles are exported, a formal export procedure must always be carried out. This is not affected by the fact that the vehicle is only intended for the buyer's own private use.
The export procedure is generally carried out in two stages (two-stage procedure). In the first stage, an export declaration must be submitted electronically to the customs office of export using the ATLAS export IT system (ATLAS-Ausfuhr). This is usually the customs office responsible for the place where the exporter is established or where the motor vehicle is loaded for export. In the second stage, when the motor vehicle leaves the customs territory, it must be presented for departure at the customs office of exit.
If the vehicle is exported on its own wheels (powered by its own engine, not by an active means of transport or on a trailer behind a motor vehicle), the export declaration may be lodged directly with the German customs office of exit through which the vehicle leaves the EU (one-step procedure).
The obligation to submit electronic export declarations applies to all declarations irrespective of the transport route used (road, air, sea and rail).
For motor vehicles with a maximum value of EUR 1,000 and a weight of up to 1,000 kilograms, an oral or implied declaration to the customs office of exit is sufficient.
For an export declaration to be lodged, you, as a person not resident in the customs territory of the Union, must appoint a person who is resident in the customs territory to act as customs exporter, who then controls the export operation and lodges the export declaration or has it lodged on their behalf.
The following must be observed if you wish to have the export of the motor vehicle confirmed by customs for VAT reasons:
In the case of the electronic export declaration, the chassis number must be declared in the export declaration (box "Description of goods"). For all other export declarations, the vehicle identification number must appear on a document containing the name and address of the operator, the quantity of the goods exported and the usual description, the place and date of export and the export certificate issued by the customs office of exit (border customs office).
If you intend to export the motor vehicle you purchased by driving it to a non-EU member state, it is recommended that you do so using an export registration plate. The number of the export registration plate must then be indicated in the export declaration and the registration plate must be affixed to the vehicle. In any other case, proof of export is not sufficient for VAT purposes. An export registration plate can be obtained at any vehicle registration office (Kraftfahrzeugzulassungsstelle).
The customs office may require further documents (eg sales contract or invoice of the EU resident seller) to verify the declaration or as proof of the legal acquisition of the vehicle.
Motor vehicles that are registered for use in an EU Member State or that bear a red or a temporary registration plate (motor vehicle registration plates that are issued for domestic test, inspection and transfer journeys) are indeed cleared for export, but the proof of export is then not sufficient for VAT purposes in those cases.
If your proof of export is not sufficient for VAT purposes, you must provide the seller with further certification regarding registration, customs clearance or import taxation in the non-EU member state in order to be able to benefit from a VAT-exemption on the purchase of a motor vehicle.
Procuring a preference certificate
It is possible under certain conditions to issue or provide a preference certificate in order to claim exemption from customs duties in the country of destination. As a rule, this must be arranged by the car dealer because certain documents are required to prove the vehicle's origin.
