If you have an enquiry please contact C&I using the phone numbers on the Contact Us page.

What is my entitlement to buy tax free vehicles?

Each entitled person is permitted to register only one New Tax-Free Vehicle within any one year period (i.e. if a New tax-free vehicle is registered on 01 Jan in one year, the entitled person will not be able to register a further new tax-free vehicle until 01 Jan the following year.

In addition to one tax-free vehicle, one new tax-free motorcycle/quad bike, moped or bicycle with auxiliary motor, may be registered within any one year period.  However, only one vehicle per ‘Entitled Person’ per year can be exported to the UK free of tax.

Dependent children may only purchase and register Tax-Free vehicles if they are at least 18 years old and not over 25 years old (16 years or older in relation to mopeds or mofas) and they possess a valid full driving license issued by an EU member state Also they must have lived in Germany with their parents for at least 185 days in the last twelve months, and expect to be resident in Germany with their parents for at least 185 days in the next twelve months.  Periods at boarding school, college and university will not count as residence in Germany.

What do I need to do to import a tax free vehicle into Germany?

You need to request an import certificate (known as a Form 80). To do this you need to complete an application form (Form 60).

Who, with respect to buying tax free vehicles, classifies as an entitled person?

  • A member of the British armed forces who is present in Germany and who has been assigned, on a permanent assignment order, to a unit of the British armed forces that is based in Germany or to a NATO headquarters in Germany.
  • A member of the civilian component of the British armed forces (UKBC).
  • An employee of a sponsored organisation who is considered to be and treated as a member of the civilian component of the British force.
  • A contractor’s employee who is to be considered to be and treated as a member of the civilian component of the British force and who is a civilian subject to service discipline.
  • A Dependant of a person listed in the paragraphs above who has status as a Dependant of the Force, and subject to entitlements provided with their Status letter. Provided, that they have been, or are expected to be (having regard to their assignment order, civil service posting documentation or other document from their employer confirming the terms of their presence in Germany), physically present in Germany for a minimum period of 183 days.

I own a trailer or a caravan, what must I do when removing it permanently

Trailers and caravans are classed as goods even though they must be registered. When you leave Germany permanently, you must obtain an export licence (Form 38Ü), before de-registering your trailer. Your application will be processed by German customs and, if the trailer or caravan was purchased tax free, you may be required to retain possession of it at your new place of residence for a minimum of 12 months. You will also be required to declare it to local customs upon arrival. You should remember that it can take up to 4 weeks for German customs to process and authorise Form 38Ü s and plan your departure accordingly.

If you are planning to sell your caravan or trailer to a non-entitled individual, whether in Germany, the UK, or somewhere else, you must apply to do so with a Form 38. There may be a tax liability to German Customs if the caravan or trailer was purchased tax free.

What tax and duty free services am I entitled to?

  1. You are entitled to shop tax and duty free in the NAAFI.
  2. You are entitled to purchase rationed goods (cigarettes, coffee, gin...

Can I buy a tax free vehicle from a German dealer?

Yes of course. The import process is exactly the same as for a UK bought vehicle, but if the vehicle is less than two years old you need to procure it through the NAAFI OPA and not directly from the dealer. If the vehicle is over two years old, you will be able to use an Abwicklungsschein from your Unit’s OPA in order to have the Mehrwertsteuer (German VAT) relieved. Please note that the purchaser of the vehicle must be the OPA and not you.

I am returning to the UK: My tax free vehicle is less than a year old.

Follow the export and de-registration process. If you sell the vehicle before the 1st anniversary of its VLO registration you will be liable for German VAT. The tax demand will be served by your chain of command and interest accrues from the date of the demand. So you will end up paying the VAT plus interest.

When do I become entitled to tax free goods?

You become entitled to tax free goods and services in Germany when you are taken on strength permanently. Registration with J1 GEO completes this process and is done as part of your booking-in process. You will be issued with a NAAFI Ration Card by your welfare office.

Can I buy a tax free vehicle on the US Forces system?

Yes. The process is the same as buying from a German dealer.

I am returning to the UK: My tax free vehicle is over a year old.

Follow the export and de-registration process. There are no restrictions on selling the vehicle.

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