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Customs Duty Exemption for Relocation Goods: FG Munich Judgment

  • Import VAT exemption for relocation goods
  • FG Munich ruling on 21.9.2023
  • According to § 5 Abs. 2 UStG in conjunction with § 1 Abs. 1 of the Import VAT Exemption Ordinance (EUStBV), the import of certain items that can be imported duty-free according to Chapter I and III of Regulation (EEC) No. 918/83 of the Council of 28.3.1983 on the Community system of duty exemptions is exempt from import VAT.
  • FG Bremen ruling on 24.05.2023
  • Granting of exemption from import duties according to Art. 3 ZollBefrVO and Art. 4 letter a ZollBefrVO for a replacement car acquired in the USA within six months before returning to Germany due to an accident with the previous car.
  • Interpretation of “except in justified special cases” in Art. 4 letter a ZollBefrVO also applies to the duration of use of the goods in the third country for at least six months.
  • A special case in the sense of Art. 4 letter a ZollBefrVO may exist if the taxpayer had an accident with his car in the USA within six months before his planned return to Germany, and it would have been irrational, uneconomical, and objectively incomprehensible to repair the damaged and inoperable vehicle at that time.


Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.


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