Germany
Importing a car into Germany
Within the EU, bringing a car into Germany is informal — no customs, no border clearance. What remains is registration, and that turns on two things: the car's papers and whether it counts as new for tax purposes.
- Registration authority
- Örtliche Kfz-Zulassungsbehörde (Zulassungsstelle)
- Technical inspection
- Hauptuntersuchung (HU)
- Last reviewed
Where the car comes from decides the effort
From an EU state
From an EU state there is no customs declaration. Two things still need settling: VAT, if the car counts as new for tax, and the papers. With a COC and the foreign registration certificate, registration is a single visit.
From a third country
From a third country — which for Germany includes Switzerland and Liechtenstein — the import is declared to customs. Duty and import VAT fall due; after that the route is the same as for an EU car, though often with a full inspection instead of type approval.
The process, in order
The order is not arbitrary. Pull a step forward and you usually end up repeating it.
01Obtain the COC
The certificate of conformity is the key to a quick registration. It comes with the car or is reordered from the manufacturer — the latter takes weeks and is the most common reason an import sits longer than planned.
02Settle the VAT question
A car counts as new for tax if it stays under the threshold for first registration or mileage. In that case VAT is declared and paid in Germany, regardless of what was paid in the country of sale. For used cars this does not apply.
Handled by: Competent tax office
03Take out insurance
The electronic insurance confirmation (eVB number) must be in hand before the appointment. Without it there is no registration, however complete the rest of the papers.
04Roadworthiness test
A valid test from another EU country is normally recognised; if it has expired or is missing, it must be done before registration. Without a COC, a full individual inspection under § 21 StVZO takes its place.
Handled by: TÜV, DEKRA, GTÜ or KÜS
05Register
With COC, foreign papers, eVB number, ID and a SEPA mandate for vehicle tax, registration happens in one appointment. Plates are stamped on site.
Handled by: Registration office
What gets added
Without amounts, and deliberately so: official rates change, and a stale figure is worse than none. What is here is the basis of assessment — enough to calculate with, once the current rate is known.
- Customs duty
- Assessed on: Only on import from a third country, on the customs value of the car.
- Does not apply: Does not arise at all within the EU.
- Import VAT
- Assessed on: On third-country imports, on customs value plus duty; within the EU only where the car counts as new for tax.
- Roadworthiness or full inspection
- Assessed on: A fixed fee from the testing organisation; the full inspection without a COC is a multiple of it.
- Registration and plates
- Assessed on: The registration office fee plus the plates.
- Vehicle tax
- Assessed on: Ongoing, by engine capacity and CO₂ output — for large-engined cars, the item that eats the import advantage over the years.
The papers
Miss one of these and the appointment is wasted.
- Certificate of conformity (COC) or a data confirmation from the manufacturer.
- Foreign registration certificate parts I and II, or the equivalent document.
- Purchase contract or invoice.
- Electronic insurance confirmation (eVB number).
- ID card or passport with proof of registered address.
- SEPA direct debit mandate for vehicle tax.
Where the sum tips
- The missing COC. Reordering it from the manufacturer regularly takes weeks, and without it a single office visit turns into a full inspection.
- The fiscally new car. Buying a young, low-mileage car in another EU country means paying VAT in Germany — even where it was already in the price abroad.
- Returning the foreign plates. That has to happen in the exporting country, otherwise tax and insurance obligations keep running there.
How long it takes
As an order of magnitude: one to two weeks from transfer with complete papers. Without a COC, with a manufacturer reorder and full inspection, rather six to twelve weeks.
The technical inspection
Hauptuntersuchung (HU)
An HU from another EU state is normally recognised until its original expiry. The emissions test is part of the HU and no longer proved separately.
Common questions
Do I need export plates for the transfer?
If the car is deregistered in the country of sale, yes — either that country's temporary or export plates, or a German short-term plate applied for in advance. A deregistered car without plates may only move on a trailer.
Is the foreign roadworthiness test recognised?
From EU states normally yes, until its original expiry date. From third countries no — a German test is due, and without a COC a full inspection straight away.
What does a § 21 StVZO full inspection cost?
The testing organisations set the fees and they differ; only the order of magnitude is reliable: a multiple of an ordinary roadworthiness test, and more where manufacturer data is missing and extra reports are needed. Anyone buying without a COC should get a quote before the purchase.
This overview is not a substitute for information from the competent authority. Rates, fees and deadlines change; the office that registers the car is always the binding source.