Shipping Belongings to Germany: Customs Relief Explained

When you move your household from the United States to Germany, the things you bring can enter free of customs duty and import VAT, as long as they qualify as personal property moved in connection with a transfer of residence. German Customs (Zoll) calls this Übersiedlungsgut. The relief is generous, but it comes with conditions about time, ownership and use that are easy to break by accident.

This guide summarises the German Customs rules, which are based on Article 3 and the following articles of EU Regulation 1186/2009, and turns them into a moving plan.

What counts as personal property

German Customs sets no numerical limit on the type or quantity of goods, but the shipment must have no commercial character. The following qualify:

• Household effects: personal effects, household linen, furnishings and equipment for your personal use or household needs
• Private vehicles: bicycles, motorcycles, cars and their trailers, caravans, pleasure boats and private aircraft, provided you can show a certificate from the foreign authority that the vehicle is registered in your name
• Household provisions in quantities that match normal family needs
• Household pets and saddle animals
• Portable instruments and equipment you need for your trade or profession in the applied or liberal arts, such as a photographer's camera kit or a musician's instruments

The following never count:

• Alcoholic products
• Tobacco and tobacco products
• Commercial means of transport
• Articles for a trade or profession other than portable instruments of the applied or liberal arts

So your wine collection, a box of cigars and your company's laptops stock do not travel under the relief. Duty and tax apply to them as to any import.

The four conditions

Relief depends on all of these being met:

1. Twelve months outside the EU. Your normal place of residence must have been outside the EU customs territory for at least twelve months. Customs can make exceptions when you show, for example with an employment contract, that you intended to stay that long.
2. A new residence in Germany. You must actually establish your normal residence in Germany, even if only temporarily. Registering your address helps you prove this.
3. Six months of ownership and use. You must have owned the goods and, for non-consumables, used them for at least six months before the move. Keep invoices and purchase contracts. A new sofa bought the month before the move does not qualify.
4. Twelve months to import. Clearance as duty-free personal property is only possible within twelve months after you move your residence to Germany. You can import in several shipments, but the overall twelve-month limit applies.

There is also an advance option. You can import your goods before you move if you undertake to establish your residence in the EU within six months. Customs then requires a security.

The twelve-month lock

Goods released under the relief remain under customs supervision for twelve months. During that time you may not lend, pledge, rent out or transfer them to anyone else, whether for money or for free. Breaking this rule cancels the relief, creates a customs debt and the duties are charged afterwards, regardless of any penalty proceedings.

In practice this means: do not sell the car you shipped, or the furniture that no longer fits, within the first year.

The customs declaration

The application must always be made in writing, using form 0350, the customs declaration for releasing personal property for free circulation with a specified end use. Movers usually let the moving company or customs broker handle this, but you sign and are responsible for what is declared. Prepare:

• An itemised inventory in English or German, with approximate values
• Your passport and German address registration
• Proof that you lived outside the EU for twelve months, such as a US lease or utility bills
• Proof of ownership and six months of use for valuable items
• Your German employment contract or permit if you need to show intent to stay

Shipping a car

A car can enter as personal property if it was registered in your name abroad and meets the six-month use rule. Two cautions from German Customs:

• Personal property is exempt from import VAT but not from excise duties where they apply.
• A vehicle registered in a third country and released at a German customs office is subject to German vehicle tax. The law offers no exemption for the drive to the place of registration. The driver files a tax declaration at the border customs office and pays on the spot.

Then the vehicle must be registered in Germany and pass the German technical inspection. Many Americans decide the cost and effort is not worth it for a standard car. Your US driving licence also has a limited validity once you are resident; see our upcoming guide on driving.

Banned and restricted items

The relief does not override import bans and restrictions. German Customs lists, among others:

• Weapons and ammunition, which need specific permits
• Fireworks that are not authorised in Germany
• Dangerous dogs: several breeds are banned from import into Germany to protect public order
• Protected species and items made from them, such as ivory or certain leathers
• Medicines: normal travel quantities are fine, but medicines covered by narcotics law need a doctor's certificate
• Food and feed from non-EU countries must meet EU safety rules
• Media harmful to minors or unconstitutional publications
• Cultural goods without proper documentation

If you own firearms in the US, sort out the permit question long before the shipment leaves, or leave them behind.

Cash and valuables in your luggage

Your shipment is separate from what you carry on the plane. Cash of 10,000 euros or more brought from outside the EU must be declared in writing on arrival. Jewelry and electronics you carry for personal use are usually treated as travel goods, but expensive items bought recently should be on your inventory.

Pets

Pets count as personal property for customs, but they must also meet EU animal health rules: microchip, rabies vaccine and a USDA-endorsed health certificate. Our guide to bringing a pet to Germany covers the steps.

Choosing how to ship

Sea freight in a shared or full container suits households with furniture. Air freight is faster and suits a few boxes. For many Americans the most practical option is to sell most furniture, ship a modest amount and fly with extra luggage. A luggage shipping service such as LuggageForward can send suitcases and boxes door to door, which helps if you are moving into a furnished flat first.

Whatever you choose, keep the inventory and proof of ownership together, because customs can ask for them at every shipment within the twelve months.

Moving timeline

1. Three months before: decide what to sell, ship and carry. Gather receipts.
2. Two months before: get quotes and check the movers' customs handling.
3. Six weeks before: finalise the inventory and confirm the car paperwork.
4. Moving week: carry documents and medicines in your hand luggage.
5. After arrival: register your address, then clear the shipment with form 0350.
6. For the next twelve months: do not sell or lend the goods that entered duty-free.

Common questions

Do I pay duty on my furniture when moving to Germany? No, if it qualifies as personal property: you lived outside the EU for at least 12 months, owned and used the items for at least six months, and import them within 12 months of moving.

Can I sell things I shipped duty-free? Not within 12 months of customs release. Selling, lending, renting or giving them away in that period cancels the relief and duties become due.

Can I bring wine or cigarettes in my household shipment? Not under the relief. Alcohol and tobacco are excluded from personal property and are taxed as normal imports.

Which customs form do I need? Form 0350, the written customs declaration for releasing personal property with a specified end use. Your moving company can prepare it with you.