Household goods and a border
Anyone moving from the United Kingdom to Germany brings household goods across a customs border. This article summarises the English-language page “Transferring residence” published by German customs (Zoll), which gives Regulation (EC) No 1186/2009, Article 3 and the following articles, as the legal basis. It concerns Germany. Other EU member states apply the same EU regulation through their own customs administrations and forms, so the details differ elsewhere. The rules concern goods moved by a person transferring normal residence from outside the EU customs territory. They are explained here for planning purposes only, and this article is not customs or legal advice. Moves from Great Britain to Ireland are covered in this site’s separate guide on transfer-of-residence paperwork for Ireland.
What counts as personal property (Germany)
German customs says there are no specific numerical restrictions on the type or quantity of goods registered as property moved on a transfer of residence, but the goods must not have a commercial character. It lists as qualifying:
- household effects, meaning personal effects, household linen, furnishings and equipment for the household’s personal use;
- private vehicles, including cycles, motorcycles, cars and trailers, camping caravans, pleasure craft and private aeroplanes;
- household provisions in quantities appropriate to normal family requirements;
- household pets and saddle animals; and
- portable instruments and equipment of the applied or liberal arts needed for a trade or profession.
Alcoholic products, tobacco and tobacco products, commercial means of transport and articles for use in a trade or profession, other than the portable instruments, do not qualify.
The conditions (Germany)
The page sets out several conditions. The normal place of residence outside the EU customs territory must have been maintained for at least 12 months, with exceptions where the person can show, for example through an employment contract, that they intended to live outside the EU for 12 months or more. A new normal place of residence must be established in Germany, if only temporarily.
The goods must actually be in the person’s possession and, for non-consumable goods, have been used for at least six months before the date of the transfer, shown through invoices, contracts of sale and similar evidence. The property may only be used at the new residence for the same purposes as before. Motor vehicles and private aeroplanes need a certificate from the competent foreign authority showing registration in the name of the person transferring residence.
Time limits (Germany)
Clearance as duty-free personal property is only possible within 12 months after the transfer of normal residence to Germany. The declaration must generally be submitted on import, and goods can arrive in separate consignments, provided the overall 12-month period is not exceeded. Goods can be imported in advance if the person undertakes to establish a usual place of residence in the EU customs territory within six months, which requires a security.
Customs supervision after arrival (Germany)
Goods entered as personal property remain under customs supervision. They may not be lent, pledged, hired out or transferred to another person, whether for payment or free of charge, until 12 months have passed from the date the entry was accepted. If the person breaches these terms and removes the goods from customs supervision, the exemption is cancelled, a customs debt arises and duties are levied afterwards, regardless of any criminal or administrative proceedings.
Declarations and taxes (Germany)
For goods where special relief is claimed, the application for release for free circulation must be made in writing on form 0350, “Customs declaration for the release of personal property entered for free circulation with a specified end-use”. Goods entered as personal property are exempt from import turnover tax but not from any applicable excise duty. A vehicle registered in a third country and released for free circulation in Germany is subject to German vehicle tax, payable immediately to the border customs office, which issues a tax card and receipt. The page notes no tax exemption for the journey to the place of registration.
Prohibited and restricted items (Germany)
German customs notes that restrictions applying on return from a non-EU country also apply to personal property. Weapons and ammunition, and protected animal species or items made from them, are subject to approval requirements or bans in Germany.
Planning a move (Germany)
The conditions favour a paper trail. Invoices and sales contracts show possession and use for six months, employment contracts support the 12-month exception, and vehicle registration certificates are needed for cars. The overseas moving planning article explains how to research customs rules by country. Once goods arrive, the 12-month supervision rule means nothing should be sold or lent on early.
Common questions
Is a 12-month gap in UK residence needed? German customs says normal residence outside the EU customs territory must have been maintained for at least 12 months, with an exception based on documented intent.
Can alcohol or tobacco be included? No. The page lists them as not qualifying.
Is import turnover tax payable? The page says qualifying goods are exempt, though excise duty may apply.
The bottom line
German customs allows duty-free import of household goods on a transfer of residence from outside the EU when the owner has lived outside the EU for at least 12 months, establishes residence in Germany, has owned and used the goods for six months, and clears them within 12 months using form 0350. Alcohol, tobacco and commercial items are excluded, vehicles bring German vehicle tax, and the goods cannot be lent or sold for 12 months.