German Customs and Transfer-of-Residence Relief
Great Britain is treated as a non-EU customs territory for goods moving to Germany. Household goods therefore require an export declaration from the UK and an import declaration into the European Union.
Germany normally allows eligible household goods to be imported free of customs duty and import VAT as transfer-of-residence goods, known as Übersiedlungsgut. The relief is conditional and must be claimed through the customs declaration.
Previous residence outside the European Union
The customer must generally have maintained their normal place of residence outside the EU customs territory for at least twelve consecutive months before moving.
An exception can be considered where the person can prove that they intended to remain outside the EU for at least twelve months, for example through an employment contract, even when the actual period was shorter.
Ownership and use for at least six months
Non-consumable goods should belong to the customer or family and should generally have been used by them in the previous country of residence for at least six months before the move.
New furniture, recently purchased electronics and goods bought specifically for the relocation can fall outside the relief and may be assessed for customs duty and import VAT.
Continued use for the same purpose
The imported goods should continue to be used by the customer or family in Germany for the same household, personal or professional purpose.
Normal personal professional equipment can be included where it is needed for the customer's occupation or craft. Commercial vehicles and commercially used objects are excluded from the ordinary household-goods definition.
The twelve-month import window
Household effects should normally be declared within twelve months of transferring the normal place of residence to Germany. The goods can arrive in one or several shipments during that period.
Goods can be imported before the customer moves, but the customer must undertake to establish residence in the EU customs territory within six months. Customs can require security when the goods arrive before the residence transfer.
The twelve-month non-disposal restriction
Goods admitted under the relief cannot normally be lent, hired out, sold, given away or transferred during the first twelve months after Customs accepts the declaration.
Inform the supervising customs office before disposing of a relief-approved item during that period. Duty and tax can become payable if the restriction is broken.
Goods included in the household-effects definition
- Personal effects
- Household, bed and table linen
- Furniture
- Household appliances intended for personal use
- Private bicycles, motorcycles and passenger cars
- Private trailers, camping trailers and certain leisure craft
- Normal household supplies in customary family quantities
- Pets and riding animals
- Portable instruments
- Professional or craft equipment needed for the customer's occupation
Goods excluded from the relief definition
- Alcoholic products
- Tobacco and tobacco products
- Commercial vehicles
- Commercially used objects
Other goods can require licences, certificates or separate customs treatment. The shipment should not be treated as an opportunity to import new merchandise or commercial stock.
Customs Form 0350
Form 0350 is the written German customs declaration used for transfer-of-residence goods. It must be completed and signed and is normally submitted by the customer, moving company or appointed customs representative with the supporting records.
Customs reviews the declaration and can examine the shipment. The customer receives a copy of the accepted declaration.
Customs inspection
German Customs can inspect the vehicle or selected packages and compare the goods with the inventory. Customs can also request evidence of ownership, period of use, previous residence and new residence.
Accurate records and early disclosure of new, restricted or unusual items can support the process, but no moving company can guarantee that a shipment will not be examined.
This information is general guidance rather than legal or tax advice. German Customs and the relevant authorities make all final decisions.