Check conditions for customs duty and VAT exemption for relocation property.
Specify the country you are moving from, the date of transfer, and how long you have been residing outside the EU. This determines your eligibility for duty-free import of personal belongings.
Provide an estimated value of the household goods, personal items, and any vehicles you are bringing. The calculator checks each category against exemption rules.
The calculator evaluates whether your goods qualify for duty and VAT relief under Council Regulation (EC) No 1186/2009 and tells you exactly what documentation you need.
If some items do not qualify for exemption (e.g., commercial goods, brand-new items for resale), the calculator shows the duty and VAT payable on those items.
To qualify for duty relief, personal belongings (including vehicles) must have been owned and used by you for at least 6 months before your transfer of residence. Plan ahead to ensure eligibility.
Prepare a detailed list of all items you are importing, with descriptions and estimated values. Customs may ask for purchase receipts for higher-value items. Having a well-organised inventory speeds up clearance.
Items imported duty-free cannot be sold, lent, or otherwise disposed of for 12 months after import. If you sell an item within this period, you must pay the customs duty and VAT that was originally waived.
You will typically need: proof of residence in the non-EU country (residence permit, utility bills), proof of new residence in the EU, a detailed inventory, and — for vehicles — the registration certificate and proof of ownership for at least 6 months.
You are moving from the USA to the EU after living there for 3 years. You are bringing household furniture, electronics, and a car you have owned for 2 years.
| Household goods value | €12,000 |
| Electronics value | €3,500 |
| Car value | €22,000 |
| Residence outside EU | 3 years (qualifies) |
| Car ownership period | 2 years (qualifies) |
| Customs duty | €0.00 (exempted) |
| Import VAT | €0.00 (exempted) |
| Total payable | €0.00 |
Articles 3–11 establish duty-free import of personal property when transferring normal place of residence to the EU. Requires at least 12 months' prior residence outside the EU and 6 months' ownership of goods (including motor vehicles).
Grants VAT exemption on personal property imported by individuals transferring their residence to an EU member state, mirroring the duty relief provisions of Regulation 1186/2009.
Provides the procedural framework for declaring goods under relief arrangements, including documentation requirements and post-clearance verification.