Tax exemption rules for students entering Germany from non-EC countries
Entry into the country requires compliance with German import regulations. Items brought into Germany that are not intended for commerce, or valued at not more than EUR 1500.00, are mostly duty free.
Limitations on imported souvenirs and gifts are listed on the German customs website.
Diese Seite auf Deutsch.
An
interesting
example of a duty free item is that of a student’s notebook
imported for educational purposes.
Items used by students
for their education are tax-exempt (Artikel 25, 26 ZollbefreiungsVO).
According
to this rule, the following items are tax free:
- all
clothing and household linens (new or used)
- all objects
and equipment (e.g. computers, printers, etc.) normally used for
academic pursuits
- used furniture which is normally used to
furnish a student‘s apartment
The
premise for the tax-exemption is that:
- the items are meant
for personal use only
- they have no commercial purpose
-
the individual should be signed up as a full-time student at a German
school or University
- the items belong to the student
-
the items have been properly declared and released from customs
There
are two ways to declare tax exempt items:
1. Goods should
generally be declared in
writing to German customs.
2. When items
accompany a student in their personal luggage, a verbal declaration to
the German custom agent is sufficient.
Students
bringing taxable goods into the Federal Republic of Germany, are not
allowed to use the green exit. They are required to seek out German
Customs (red exit) and declare the goods.
For more
information, visit the the German customs website.
If
you wish personalised council on this or other legal issues,
please don't hesitate to make an appointment with the law office of Rechtsanwalt Felsmann.
The
information on this site has been carefully edited, however no
responsibility is taken for its accuracy. This text is not a
replacement for attorney council.