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

Can I buy a tax free vehicle before I arrive in BFG?

Yes. Providing you have an assignment order you may purchase a vehicle tax free under the export scheme.

My children are over 18; do they have a tax free entitlement?

Yes. Each of your dependents has full SOFA status up until the age of 25.

I am approaching TOUREX and have tax free goods, what should I consider?

One of the conditions for receiving tax free benefits in BFG is that goods purchased for private use must be in your possession for a minimum of 6 months before you leave Germany. If you purchase tax free goods with less than 6 months of your tour remaining, you will be liable for German turnover tax on the purchase price when you leave. If these goods were purchased outside the EU, you might also be liable for EU customs duty (10% as at 1 May 2017). You should consider these points before you commit to buying tax free goods towards the end of your tour.  

On assignment out of BFG, a BFG F38Ü is to be applied for in order to export all tax free goods valued over € 2,500 net (excluding tax) that were bought in Germany using a MwSt form and for tax free goods valued over € 1,000 net that were bought elsewhere using a EU Form 151. 

You must also make sure that all MwSt forms (both used and unused) are handed in to your MwSt Office prior to leaving Germany.

If you have any questions or require advice please contact a C&I officer.

How long can I keep a tax free vehicle in the UK before I need to take it out of the UK?

You have 60 days from the date of UK registration to export it from the UK and 45 days from its date of arrival in Germany to register it with the BFG Vehicle Licensing Office.

Why do I need to keep my tax free vehicle for 12 months?

This was a bi-lateral agreement made between the UK and German governments supplementary to the NATO SOFA to give you a benefit that a normal British civilian does not have.

What happens if I fail to follow the procedure?

You may be subject to a tax demand and/or a BFG sanction for contravening standing orders.

What will happen if I don’t export the vehicle on time?

This is known as a change of intent. You may be subject to a tax demand and a BFG sanction.

Can I buy a tax free motorbike and car in the same year?

Yes, but, to return them to the UK during posting, each vehicle must have been BFG registered for at least a year and have minimum of 3728 miles (6000 km) on the clock. Once these conditions have been fulfilled the vehicles are no longer classified as New Means of Transport (NMT). At the end of your tour in Germany you will only be permitted to take one NMT back to the UK, so if you have a NMT car and your motorbike for example has less than 3728 miles on the clock, regardless of how long it has been BFG registered, tax will be due on it. If you are in this situation, or think you may be, contact your local C&I Officer without delay.

I am posted elsewhere overseas

This is known as a Transfer of Residence. Submit a BFG F 38 Ü to BFG C&I. This will be your export licence. Follow the de-registration process in SO BFG 3213. Always check with your receiving unit what your entitlements and tax free allowances will be; they may well be different from those in Germany, particularly those applying to spouses and dependants.

The German customs authorities will require you to provide them with evidence that vehicles which have been exported using a Form 38Ü have indeed been imported into your new country of residence. The evidence can be in the form of a scan, photocopy or fax of the vehicles registration document. You can forward the evidence to German customs via HQ C&I BFG, BFPO 39. Failure to do so within a year of your arrival in your new country of residence will result in German customs automatically raising a tax demand.

My vehicle is tax paid; I want to take with me, what do I have to do?

As with a tax free vehicle you need to import it prior to BFG registration. You need a BFG Form 80.

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