If you are normally resident outside the EU, you may import your non-EU registered vehicle under relief and use it in Germany. This is laid down in customs provisions and vehicle taxation legislation. The period during which the vehicle may be used is limited to six months. There are exceptions to this six-month period for

• students and individuals from non-EU countries conducting their professional duties, who may use vehicles for private purposes until the end of their stay without paying any duty or taxes, and
• employees normally resident in non-EU countries and whose place of employment is in the EU (cross-border commuters), who may regularly (for an unlimited period) enter and exit the EU with their vehicles for temporary importation (use).

If you are an EU resident, you may, in exceptional circumstances, be permitted to import into the customs territory of the EU a vehicle that has been registered in a non-EU country and to use it here temporarily if

• the vehicle is used occasionally according to the instructions of the person under whose name it is registered;
  Condition: the person under whose name it is registered must be staying in the EU at the time it is being used;
• you hired the car from a professional car rental company, provided that the car is re-exported within a period of eight days;
• you are travelling in a company vehicle provided to you by your employer for exclusive use in connection with performing a job described in your employment contract, or for travel between your workplace and your place of residence.