Customs Duties For Vehicles and Household Goods
January 2012
If you plan to bring property into Greece duty-free, you should obtain current information directly from the Greek Consulates in the area of your residence. You may also contact:
- Department of Tariff Exemptions
(+30) 210.6987502 - Department of Provisional Import and Repatriates
(+30) 210.6987499-500-501
FAX: (+30) 210.32.45.593, E-mail: ipr@otenet.gr
Importation of a Car by Tourists
Persons (foreigners or Greeks) who have their normal residence abroad, in other words they usually live in another country for at least 185 day per year because of personal or professional reasons, which show close links of the person with the particular country, can bring and use temporarily in Greece their private car, their motor caravan or motorcycle, without being obliged to pay the relevant charges, for a period of six months, continuous or otherwise during a period of twelve months.
The disposal (driving) of the above mentioned vehicles to other persons in Greece is not permitted. It is also not permitted for their use by third non beneficiary persons, especially when these persons have their normal residence in Greece. Infringement of these restrictions entails heavy fines and penalties.
The owner of the car, if it is requested by the competent authorities, must be able to prove his normal residence or the date of entrance of the car in Greece.
REQUIREMENTS CONCERNING THE VEHICLES
Upon their entry in Greece, vehicles have to bear an official registration number, either permanent or temporary from the country that issued the circulation license, as well as the circulation license itself.
Vehicles have to be insured and if the circulation license and the registration number are of temporary type, have to be valid upon the time of the entrance of the vehicle to Greece.
If the registration expires, and the interested persons want to circulate the car in the country until the completion of the six months period, they have to obtain from the competent customs authority, before the expiration date, a temporary Greek registration and circulation license. The stay and circulation of a vehicle with an expired registration and circulation license entails the imposition of fines.
EXPIRATION OF CIRCULATION PERMISSION
Upon the completion of the six month circulation, the vehicle has to be re-exported from Greece or asked in due time for its immobilization – warehousing in a private or public parking. The duration of the immobilization can’t exceed twenty four (24) months. The beneficiary can then again circulate the vehicle for six more months within a twelve month period, provided he can prove that he is still a permanent resident abroad. This process repeats itself.
If during the 24 month period of immobilization the beneficiary doesn’t ask permission for the circulation of the vehicle again or doesn’t give another legal destination for the said vehicle, then after the 24 month period the said vehicle is declared unclaimed.
Importation of Vehicles and Household Effects for permanent Residence
Persons who are taking up permanent legal residence in Greece ("repatriating") may be allowed to import their vehicle and household effects without payment of Customs duty. This special provision of Greek law can apply to someone only if he/she is granted a residence permit before arriving in Greece. In general, such permit is granted only to those who are of Greek descent, are married to Greek citizens, or are also being granted work permits. (A Greek citizen may also be allowed to use this provision of law if he/she is moving back to Greece after having been legally residing outside of Greece.) The studies at a University or another faculty of a country do not mean that the person has his/her usual residence in this country. In any case, the person wishing to import the items must contact the nearest Greek consulate in his/her country of residence, providing a list of all the items and proof of foreign residence; the Greek Consulate will provide the certificate required for duty-free import.
A vehicle imported under this provision must have been owned by the person settling in Greece for at least six months immediately prior to his/her move to Greece. New vehicles are subject to VAT. All vehicles are subject to the normal fees for license plates (circulation fees).
A vehicle brought into Greece duty-free cannot be sold or transferred for one year after customs clearance. In the event that the beneficiary wishes to sell the household effects and the vehicle(s), before the restrictive year lapses, he must pay the duties that a relief was granted on top of the dues for overdue payment form the time of the import. After the restrictive year the beneficiary, with the approval of the Customs Authority, may sell the vehicle, provided that a percentage of the registration duties is paid depending on the time that has lapsed from the date the vehicle was imported.
During the annual restrictive period vehicles may be driven, apart from the beneficiary, by his/her spouse or single children. If the beneficiary is single, then his/her parents and single brothers and sisters are allowed to drive the vehicle.
Persons who wish to transfer their usual residence in Greece, in order to enjoy reduced taxation on the imported items, need to produce to the customs authorities a certificate (Pistopiitiko metoikesias), issued by the competent Greek consulate in the area of their residence abroad. For detailed info please check:
http://www2.mfa.gr/www.mfa.gr/AuthoritiesAbroad/North+America/USA/EmbassyWashington/en-US/Consular+Services/Other+Sections/Household+Effects+Certificate/
PLEASE BE CAREFUL TO COMPLY WITH CUSTOMS REGULATIONS: VIOLATIONS CAN RESULT IN FINES OR CONFISCATION OF THE ITEMS INVOLVED!