UK to Germany Customs After Brexit: Complete Guide

Since Brexit, moving household goods from the UK to Germany involves full customs procedures at both ends — UK export clearance and German import clearance. For most people relocating permanently, this process is manageable and, under Transfer of Residence (ToR) relief, can be completed without paying import duty or VAT on your personal belongings. But the paperwork must be correct, the timing must be right, and the documentation must be in order. This guide explains every step.

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What Changed After Brexit

Before Brexit, goods moving between the UK and Germany crossed no customs border — both countries were inside the EU single market and customs union. A removal van could drive from London to Berlin without a single customs declaration.

Post-Brexit, the UK is a third country in relation to Germany and all EU member states. Every removal crossing the border now involves:

• A UK export declaration filed with HMRC (via the Customs Declaration Service)
• A German import declaration filed with German customs (Zoll)
• Potential import duty and VAT on goods unless Transfer of Residence relief applies
• Physical inspection at the port of entry (not common for personal goods, but possible)

Reputable removal companies handle these declarations as part of their service. Always confirm this before booking.

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Transfer of Residence (ToR) Relief: Duty-Free Import Into Germany

Transfer of Residence relief (Übersiedlungsgut-Freistellung in German) is the EU customs provision that eliminates import duty and VAT on personal household goods when you are permanently relocating your normal place of residence to Germany.

Who Qualifies

You qualify for ToR relief if:

• You have been resident outside the EU (i.e., in the UK) for at least 12 consecutive months before the move
• Your household goods have been in your possession and use for at least 6 months before the move — recently purchased items do not qualify
• You are genuinely relocating permanently to Germany — holiday homes, second residences and short-term relocations do not qualify
• You move your goods within 12 months of establishing German residency

What It Covers

Under ToR relief, you can import free of duty and VAT:

• Furniture, furnishings and household appliances
• Clothing and personal effects
• Books, documents and personal collections
• Sports and hobby equipment
• Kitchen equipment and utensils
• Electronics (computers, TVs, sound equipment) for personal use
• One motor vehicle per household (subject to additional conditions — see below)

What Is Excluded

• Items purchased specifically for the move (must have been owned and used for 6+ months)
• Alcohol and tobacco above personal use quantities
• Business equipment and commercial goods
• Items belonging to third parties

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The German Customs Process: Step by Step

Step 1: UK Export Declaration

Before your removal vehicle leaves the UK, an export declaration is submitted to HMRC via the Customs Declaration Service. Your removal company handles this. The declaration lists all goods being exported with their approximate values.

Your responsibility: Provide your removal company with an accurate inventory of everything being shipped. The export declaration is based on this information.

Step 2: Physical Border Crossing

Removal vehicles typically cross from the UK to Germany via the Channel Tunnel (Eurotunnel) or Dover–Calais ferry, then travel by road through France, Belgium or the Netherlands to Germany. Customs documentary checks can occur at the UK border, at the EU entry point, or at the German border. Physical inspection of goods is uncommon for household removals but possible.

Step 3: German Import Declaration

At entry into Germany, an import declaration is lodged with the Zoll (German customs authority). For ToR relief, this is accompanied by:

• Application for Transfer of Residence relief (Antrag auf Befreiung von Eingangsabgaben bei Übersiedlung)
• Detailed inventory (Umzugsgutliste) — a complete itemised list of all goods with estimated values and dates of acquisition
• Proof of prior foreign residence — utility bills, bank statements, rental agreements or official correspondence showing 12+ months of UK residence
• Proof of German address — rental agreement, purchase deed or official confirmation of your German address
• Passport copy
• Declaration of non-commercial use — confirmation that the goods are for personal use only

Your removal company or their German customs agent handles the declaration submission; you must supply the supporting documents.

Step 4: Anmeldung (Registration)

After arrival, register at your local German Einwohnermeldeamt (residents’ registration office) within 14 days. This is a legal requirement in Germany. The Anmeldung confirmation document is also needed for various administrative processes including opening a German bank account and applying for your Aufenthaltstitel (residence permit) at the Ausländerbehörde if you are a non-EU national.

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Documents You Must Prepare

Document	Purpose	Notes
Detailed inventory (Umzugsgutliste)	ToR relief application	Every item, with estimated value and acquisition date
Proof of UK residence (12+ months)	ToR relief qualification	Utility bills, bank statements, tenancy agreement
Proof of German address	ToR relief application	Tenancy agreement, property purchase deed
Passport copy	Identity verification	Clear, full copy
Declaration of non-commercial use	Confirm personal goods only	Template provided by customs agent
Employment contract or visa approval (if applicable)	Confirm reason for move	For some visa categories

See our full documents needed when moving from the UK abroad guide for a complete checklist.

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Timeline: When to Submit the Application

ToR relief must be applied for within 12 months of your first arrival in Germany. Goods can be imported in multiple shipments during this window, each requiring a separate declaration but all covered by the same ToR relief application.

Important: The 12-month clock starts from your registration in Germany (Anmeldung), not from your physical arrival date. If you arrive in Germany but delay your Anmeldung, this can affect your ToR window.

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Motor Vehicles Under ToR Relief

You can import one private motor vehicle per household free of duty and VAT under ToR relief, provided:

• The vehicle has been registered in your name and used by you for at least 6 months before the move
• The vehicle is for personal use only
• You do not sell the vehicle within 12 months of import — selling within 12 months triggers retrospective duty and VAT liability

Vehicle importation to Germany also requires:

• UK registration document (V5C) and proof of ownership
• Certificate of conformity (CoC) or technical inspection approval for German registration
• German Zulassung (vehicle registration) — required within a short period of arrival
• German-compliant number plates

For cars purchased in the UK after March 2019 (which must meet EU type approval standards), the process is generally straightforward. Older vehicles or those without EU CoC require a technical inspection (Hauptuntersuchung — TÜV or DEKRA) for German registration.

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Common Mistakes That Delay German Customs Clearance

Incomplete inventory: German customs is thorough. A vague inventory (“household goods — approximate value £10,000”) is insufficient for ToR relief. Each item category must be listed with estimated value and acquisition period. Your removal company will have a standard inventory form.

Missing proof of prior residence: You must demonstrate 12 months of continuous UK residence. Gaps in documentation (returned to Germany for a period, for example) can disqualify the application or trigger additional scrutiny.

Newly purchased items mixed with established goods: New appliances purchased 2 months before the move do not qualify for ToR relief. Customs agents check acquisition dates against declared item values. Mixing new items into a ToR shipment risks the entire application.

Leaving the move too late: If you register in Germany but delay shipping your goods, and the 12-month ToR window closes, you will face full import duty and VAT on your belongings. Ship your goods within the 12-month window from Anmeldung.

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How Easy Move Handles UK to Germany Customs

Easy Move’s removals to Germany service includes:

• UK export declaration via our customs broker
• Preparation and submission of German import customs documentation
• ToR relief application support
• Coordination with our German delivery partner for local customs clearance
• Guidance on the documents you need to prepare

Transit from London to Germany (Berlin, Munich, Hamburg, Cologne, Frankfurt) is typically 3–5 working days. Get a free quote for your removal to Germany.

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