If you want to import a vehicle from a third country into the EU, the vehicle usually has to be declared through customs, the duty rate is 10%. However, if the vehicle was originally built in the EU, it would actually be entitled to preferential treatment, i.e. the duty rate would be 0%. However, a confirmation is required for this, either a preference certificate or a supplier declaration.
For vehicles whose value does not exceed 6000 euros, the declaration of origin on the invoice is sufficient as proof of preference. The seller can make such a declaration without the involvement of customs. The declaration of origin can be made on the invoice or other commercial document. It must be signed. The wording varies depending on the receiving country. Customs provides an overview of the exact wording for each country.
If this value limit is exceeded, EUR.1 or a supplier declaration is required. Until a few years ago, these were issued by the Volkswagen Group, but this is no longer the case. Here is the response from ŠKODA Auto Deutschland, which unfortunately also applies to Audi and VW:
Since April 1, 2016, ŠKODA Auto Deutschland has no longer issued any supplier or manufacturer declarations. The background is the increased and high compliance requirements.
ŠKODA Auto Deutschland has decided to no longer issue supplier declarations for cars because the legal requirements are becoming more and more complex (entry into force of a new Union Customs Code, increased requirements from the customs authorities of the importing country, increased number of requests for verification, etc. In addition, due to the global sourcing is becoming more and more difficult to meet the requirements for exporting cars with preferential tariffs to countries with which the EU has concluded a free trade agreement.Each free trade agreement requires a precisely defined EU added value, which ŠKODA Auto Deutschland must implement at the time the cars are exported This is a high risk factor for ŠKODA Auto Germany, especially when it comes to issuing supplier declarations for used cars, some of which are several years old.
We hope, we could help you.
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