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

If I buy a tax free caravan, does this affect my entitlement?

No.

I am settling in Germany

This is known as a Transfer of Residence. Submit a BFG F 38Ü to BFG C&I and follow the instructions when received back. This will be your export licence. Follow the de-registration process in SO BFG 3213. It is important to remember that you will be liable to pay German VAT on any tax free goods that have not been in your possession for six months.

My car has been BFG registered before, I want to take it with me again on this posting, what do I need to do?

Please apply for a BFG Form 80, there is no longer a requirement to seek permission to re-import your vehicle from the SO2 Veh Lic.

Can I buy a second tax free vehicle in the same year if my first vehicle has been written off in a traffic accident?

Yes, provided all supporting documentation has been provided (e.g. scrap certificate) and the vehicle has been fully de-registered. However, tax will be due to the German authorities on the amount received for the scrap from the scrap/recycling merchant. You are therefore advised to have your vehicle insured to its tax-paid value. You will also need to apply in writing to SO2 Veh Policy, G1 Branch, HQ BFG for permission to buy a replacement tax-free vehicle.

I am settling elsewhere (but not UK).

This is also known as a Transfer of Residence. Submit a BFG F 38 Ü to BFG C&I and follow the instructions from C&I. You will need this form to present to the customs authorities in your new country of residence. This will be your export licence. Follow the de-registration process in SO BFG 3213.

How long do I have before my vehicle must be registered with VLO BFG?

You have 45 days after arriving in Germany to BFG register your vehicle(s).

If I buy a vehicle from another entitled person how will this affect my entitlement?

If the vehicle is tax-free and under a year old you will not be able to buy another new tax-free vehicle until the current one has past its 12 month BFG registration anniversary.

I am posted to Cyprus, what do I need to consider?

Posted to SBA

Dependants have no tax free entitlement in Cyprus – if a spouse or child has a tax free vehicle under 12 months old, they will be required to pay tax and duty (if non EEA origin) before removing it from Germany.

Heads of household may export one tax free NMT and motorcycle to Cyprus and they will have to retain them for the duration of the tour (unless they pay tax to ROC customs). There is no annual tax free turnover allowed in Cyprus.

The good news is that the EU 6 month rule for transfer of residence does not apply for those posted to Cyprus. The head of household, therefore, does not have to have had his or her NMT BFG registered for a minimum of 6 months before posting. Each person will have to apply for a 28 day extension of BFG registration to enable them to import and register their vehicle in BFC.

Individuals leaving BFG are not permitted to take a tax free vehicle under 1 year old and with less than 3728 miles to the UK if posted to Cyprus (or indeed anywhere else outside of the UK). You can either take the vehicle with you to your new location, pay the outstanding VAT, or sell it to another entitled BFG member, providing they have not used their tax free allowance for the year.

For further advice please contact your local BFG C&I officer.

UN Assignments:

No one, including soldiers has any tax free entitlement when relocating to a UN post. This means that standard transfer of residence rules apply and should a tax free vehicle be less than 6 months old, VAT will be due in Germany. Cypriot registration fees, road tax and ROC (Republic of Cyprus) import duty will also be due.

For further advice please contact your local BFG C&I officer.

What happens if I fail to BFG Register my vehicle on time?

You may expect to receive a sanction from HQ BFG for contravening standing orders. Depending on the circumstances and severity of the contravention, the sanction may be a ban on the import of tax free goods and vehicles for a period of time extending to a removal of all tax free concessions during your tour.

Can I sell my tax free vehicle to a non-entitled person?

Yes, but regardless of the age of the vehicle, tax will be due to the German authorities.  A BFG F 38 (export licence) will have to be submitted and approved before you can sell the vehicle (i.e. the date on the bill of sale must be after authority has been given by German customs on the BFG F 38). If the buyer does not pay the tax, you will be automatically liable.

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