Anyone who has moved within the EU before usually knows customs issues from only one angle: there weren’t any. Furniture, clothing, the car – everything could cross the border without a declaration. This very experience regularly leads to a mistaken expectation when emigrating to a state outside the EU: that things will remain “somehow straightforward” there too. In reality, a distinct customs regime applies outside the EU to so-called removal goods (Übersiedlungsgut), tied to several deadlines and evidentiary requirements – and failure to comply can quickly result in import duties on the entire household effects. This article explains when customs law becomes relevant to a move at all, what conditions apply to the duty-free import of removal goods into a third country, what evidence is required, and what customs issues arise on a later return to Germany.
Within the EU: No Customs Formalities for Private Removal Goods
Within the European Union, all Member States form a single customs territory. Goods – including private removal goods – can move freely within this territory under the free movement of goods, without import duties being levied or customs declarations being required at internal borders. Anyone moving from Germany to France, Spain or Poland therefore does not have to clear their removal goods through customs and does not need to submit a removal goods list. The only point to note is that not every territory that is politically part of the EU also forms part of the EU VAT and excise territory – the Canary Islands, for example, belong to the EU customs territory but not to the EU VAT territory (a separate consumption tax, the IGIC, applies there instead of VAT). For personal travel allowances, however, the Canaries are still treated as a third country. For the standard case of a move between “classic” EU Member States, though, the position is straightforward: no customs issues arise.
Moving to a Third Country: Removal Goods as a Distinct Customs Category
The position changes as soon as the new residence lies outside the EU customs territory or, conversely, someone moves from a third country to Germany. For this situation, EU customs law provides a specific exemption from import duties for so-called “removal goods” (Übersiedlungsgut), set out in Articles 3 et seq. of Council Regulation (EC) No 1186/2009 of 16 November 2009 setting up a Community system of reliefs from customs duty – known in administrative shorthand as the “Customs Relief Regulation”. The relief benefits a natural person transferring their normal place of residence from a third country to the customs territory of the Union. The exemption is not a mere formality that applies automatically; it is tied to several cumulative conditions which customs authorities check on clearance.
The Three Core Conditions at a Glance
Prior residence in the previous state of residence. The normal place of residence must have existed outside the customs territory of the Union for at least twelve months before the move. An exception is possible if the beneficiary can prove – for example, by means of an employment contract – that there was at least an intention to live there for at least twelve months.
Minimum period of ownership and use of the goods. The goods being brought in must actually belong to the person relocating and – to the extent they are non-consumable goods – must have been in their use in the previous third country for at least six months before the move. A television bought shortly before departure will generally not satisfy this condition.
Import deadline following the change of residence. Clearance as duty-free removal goods is only possible within a period of twelve months after the transfer of the normal place of residence to Germany. Early importation before the actual move may be permitted if the beneficiary undertakes to actually establish residence within the customs territory of the Union within six months – the customs authority may require security for this.
The following table summarises the deadlines:
← Tabelle nach links wischen, um weitere Spalten zu sehen
| Condition | Deadline / Rule |
|---|---|
| Prior residence in the third country | At least 12 months’ normal residence there (exception where intention is proven) |
| Period of use of the goods | At least 6 months’ use in the state of origin before the move (for non-consumable goods) |
| Import deadline after the move | Within 12 months of transferring the normal place of residence to Germany |
| Early importation | Permitted against security, if establishment of residence within 6 months is undertaken |
| Disposal restriction after import | No lending, pledging, letting, selling or gifting for 12 months from acceptance of the application |
In addition to these deadlines, a lock-up period applies after importation: goods cleared as removal goods may not be transferred to another person for twelve months from acceptance of the application – in particular, they may not be lent, pledged, let, sold or given away. Anyone who resells the new sofa from their removal goods shortly after importation therefore risks a subsequent assessment of import duties.
What Counts as Removal Goods – and What Does Not
According to German customs authorities, the eligible category of goods includes in particular household effects – that is, personal belongings, household, bed and table linen, furniture and appliances – private vehicles such as cars, motorcycles, caravans and watercraft, household provisions in a quantity customary for a family, domestic and riding animals, and portable instruments and equipment needed for a trade or professional activity. Expressly excluded, by contrast, are alcoholic products, tobacco and tobacco products, commercial vehicles and other goods used for business purposes. As an overarching principle, the nature and quantity of the goods must not suggest a commercial character – anyone declaring several identical new appliances “for private use” should expect follow-up questions.
Evidence Required: Customs Declaration, Removal Goods List, Proof of Residence
Clearance requires Form 0350 (“Customs Declaration for Removal Goods”, Zollanmeldung für Übersiedlungsgut) issued by the German Federal Finance Administration. In practice, this form is accompanied by a detailed removal goods list – an inventory of the items being brought in that enables the customs office to verify the private, non-commercial nature of the consignment. In addition, evidence of the transfer of residence itself is required, such as a registration certificate, a tenancy agreement at the new place of residence or comparable documents, together with – depending on the circumstances – proof of the required twelve-month prior residence in the previous state of residence. For vehicles, customs additionally require proof that the vehicle was registered for road use in the country of origin in the name of the person relocating, for example by a certificate from the relevant foreign authority.
Special Case: Cars – Don’t Forget Registration and Vehicle Tax
The customs duty exemption for an imported vehicle is only one side of the matter. Independently of that, the question of road traffic registration in Germany arises: a vehicle brought in from a third country generally requires individual type approval (Einzelbetriebserlaubnis) under section 21 of the German Road Traffic Licensing Regulation (Straßenverkehrs-Zulassungs-Ordnung, StVZO), based on a full technical inspection report, unless a valid EU type approval exists. In addition, a vehicle registered in a third country that is cleared for free circulation as removal goods at the German border customs office is subject to German motor vehicle tax under the Motor Vehicle Tax Act (Kraftfahrzeugsteuergesetz). Anyone wishing to bring their car should examine this road traffic law aspect early on, alongside the customs aspect – experience shows that registering an imported vehicle takes considerably longer than the customs clearance itself.
The Returned Goods Issue on a Later Return to Germany
Anyone returning to Germany after years abroad typically brings back two types of items: things that were already taken out of Germany before emigrating, and things newly acquired abroad. From a customs perspective, these are two distinct cases.
For items that were originally Union goods – that is, goods exported from Germany before emigration and returning unchanged – the returned goods relief (Rückwarenregelung) may apply. This requires that the goods were originally Union goods, that they were actually exported from the customs territory of the Union, that re-importation generally takes place within three years, and that the goods are unchanged on re-importation. Clearance as returned goods also requires what is known as proof of identity (Nämlichkeitsnachweis) – evidence that the re-imported goods are identical to those previously exported. Suitable evidence includes the earlier export declaration, an INF3 information sheet (Form 0329), a simplified certificate of identity (Form 0330) or, alternatively, other evidence such as invoices or correspondence.
For items that were only newly acquired and used abroad, by contrast, the returned goods relief does not apply – after all, they were never Union goods. Here, the question again arises of whether the removal goods relief is applicable: Article 3 of the Customs Relief Regulation benefits any natural person transferring their normal place of residence to the customs territory of the Union – which, on its wording, also covers the return of an emigrant, provided the normal place of residence previously existed in the third country for at least twelve months and the items acquired there have been used for at least six months. Anyone moving back from abroad should therefore mentally sort their removal goods into these two categories in advance, because the corresponding evidence required differs considerably – and, in case of doubt, both procedures can apply in parallel within the same move.
A purely fictional example for illustration: a family emigrates from Germany overseas for four years and subsequently moves back. The lounge furniture they took with them, which was bought in Germany before emigrating and has been used ever since, comes back unchanged and can generally be treated as returned goods, provided the earlier export can be evidenced. The household appliances newly acquired abroad and a vehicle used there for more than six months, on the other hand, do not fall under the returned goods relief, but could – if the prior residence and use conditions are met – be imported duty-free under the removal goods relief. The following example is purely fictional and serves for illustration only; it does not describe a real case or a real person.
Checklist: Customs When Moving to a Third Country and Back
- Check the customs territory: whether the new or former residence lies inside or outside the EU customs territory – take care with special zones such as the Canary Islands.
- Document prior residence: gather evidence of the required minimum twelve months’ normal residence in the previous state.
- Evidence the period of use of the items: keep purchase receipts or other evidence of at least six months’ use before the move ready.
- Keep the import deadline in mind: have removal goods cleared within twelve months of the change of residence.
- Prepare a removal goods list and submit it together with Form 0350 to the competent customs office.
- For vehicles, additionally clarify: proof of registration from the country of origin, individual type approval under section 21 StVZO, and German motor vehicle tax.
- Observe the lock-up period: do not lend, let, sell or give away removal goods for twelve months after acceptance of the application.
- On a later return, distinguish: sort the goods brought back into “originally German goods” (returned goods, proof of identity, three-year time limit) and “newly acquired abroad” (removal goods relief again).
When Is It Worth Seeking Advice?
At first glance, the customs side of a move looks like a pure formality – fill in a form, attach a list, done. In practice, however, the outcome often turns on the specifics of the individual case: how can prior residence abroad be evidenced if the registration records are incomplete? Does a particular item still fall within the private category of goods, or does the quantity appear commercial? Does the returned goods relief apply on return, or the removal goods exemption again – and what evidence does the customs office require in the specific case? Particularly where larger assets, vehicles being brought along, or multiple border crossings within a short period are involved, a legal review before importation is worthwhile, because a duty exemption refused after the fact turns out considerably more expensive than clarifying matters beforehand.
The Fiala law firm has published extensively on international administrative law relating to emigration and relocation abroad, and supports clients in structuring the customs side of their move – from classifying removal goods, through monitoring deadlines, to the returned goods question on a later return – in a legally sound manner and with the right evidence. Are you planning a move to a state outside the EU, or a return to Germany, and are you unsure about the customs requirements involved? Contact the Fiala law firm to have your individual situation reviewed.
