currywurstcarpaccio wrote:Thats right what Chris says. Importing a car via Rotterdam is without custom duties and only 6 % VAT.
I always calculate Dollar to Euro 1:1 so a car I buy in the States for 24 k $ has total costs of 24 k € when it is finally in Germany. This simple calculation only works when you import via Rotterdam, not via Bremerhaven.
Ralf
To my knowledge, that is not correct Ralf. I cannot explain why imports through Rotterdam might have been given a rate of 6% although that may have been in the past before harmonisation was completed.
The importation is to the EU, not to any specific country in the EU.
Import duties are now harmonised across the EU and all member states have to apply the same rules. For items of historic interest there is zero import duty and an EU wide VAT rate of 5%. Items of historic interest includes motor cars over 30 years of age.
What you need to do is apply for a Binding Tariff Information under Chapter 97.05 of the Tariff Classifications. As the title of the document indicates this is a binding agreement that states the rate of import duty and VAT that will be applied to the goods being imported and this is legally binding across the entire EU for up to 6 years after the date of issue. It can be applied for in any EU country and I am sure it can then take effect in any other EU country, in other words you do not have to import into the country where you get the agreement. You can for example, get the agreement in the UK and then land the car in Germany and still only pay 5% VAT.
It has to be applied for and granted, and this is most important, before the item (in this case the car) leaves the origin country (in this case the USA). It takes up to 6 weeks to process the application.
The advantage of doing it this way is that you are guaranteed no import hassles when the car arrives at your chosen port. You have a legally binding agreement so simply turn up, pay the 5% VAT and you are on your way. Otherwise you will risk having the car classified and assessed under Chapter 87 for Motor Vehicles which involves normal import duties and VAT rates.
How do I know this? Because I've done it.
-> Ralf from Germany. 
