Use of motor fuels
Entry from another EU state
As a private individual you may acquire energy products such as petrol or diesel motor fuel in another EU member state for your own use, and bring it into Germany basically tax-free. One condition is that you transport the motor fuel yourself.
The motor fuel that you bring with you into German tax territory must have been acquired from "free circulation" in another EU member state. This means that the fuel has already been taxed in the relevant member state, and can be bought from a customary outlet such as a petrol station.
You may import motor fuel exempt from energy tax from an EU member state only when it is in your vehicle’s fuel tank or in reserve tanks in your vehicle. No objection will be raised at up to 20 litres of motor fuel in reserve tanks. However, you must comply with national provisions of the relevant countries with regard to the possession and storage of hazardous materials.
There is a complete prohibition on holding, distributing, carrying, or using stocks of marked energy products as motor fuel. An energy product that contains tracers or other substances colouring it red may only be brought into Germany and used as motor fuel when it is kept in the main fuel tank of your vehicle, and its use as motor fuel is permitted
- in a private, non-commercial vessel in the state where the tank was filled, or
- in some other vessel in the state where the vessel is registered.
Because petrol station receipts are evidence of purchase, it is wise to keep them carefully in case of any inspection.
Transiting non-EU states while travelling within the EU
Where you transit a non-EU state (Switzerland, for example) when travelling from another EU country to Germany, you may import fuel products in the allowed quantities mentioned above without having to pay duty if you are able to show that the products are from free circulation in the EU. This will be easier if you can show invoices/receipts.
Contact and assistance
The Central Information Unit of the German customs administration (Zentrale Auskunft Zoll) is there to help you and will answer your questions by telephone, post, or e-mail.
Central Information Unit
