After many years of legal uncertainty and differing interpretations in the various EU countries, there are now common EU customs regulations, not least thanks to the efforts of the VDA (German Association of the Automotive Industry), with clearer formulations of what the import of a classic car into an EU country costs in terms of duties.
If a collector's vehicle meets the criteria defined in the eight-digit number 9705 00 00 of the "Combined Nomenclature", the third-country duty rate is "free". This means that for "collector's vehicles" (classic cars) that meet the criteria described, only 7 percent import VAT is payable on import.
The criteria set (original condition without significant modifications or restored to original condition, at least 30 years old, no longer manufactured, relatively rare, etc.) are intended to safeguard the historical and ethnographic value.
It is positive that racing cars and even important spare parts are also covered by the new regulation.
Only time will tell whether the definition of criteria will no longer lead to disputes over interpretation. Stefan Röhrig, Head of the Historic Vehicles Department at the German Association of the Automotive Industry, comments: "To what extent there will still be room for interpretation in the future cannot be answered by our association." He refers to the "BMF".
The exact wording of the regulation
Commission Implementing Regulation (EU) No. 1001/2013 of October 4, 2013 amending Annex I to Regulation (EEC) No. 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff describes the new rules to be applied from January 1, 2014:
Section XXI "Works of art, collectors' items and antiques " describes under Chapter 97 what the requirements are for the application of the lower tariff.
Additional note
1. heading 9705 includes collector's motor vehicles of historical or ethnographic value which:
(a) are in their original condition, i.e. to which no substantial modifications have been made to the chassis, bodywork, steering, brakes, transmission, suspension system or engine. Repairs and rebuilding are permitted; defective or worn parts, accessories and units may have been replaced, provided the vehicle is in historically sound condition. Modernized or rebuilt vehicles are excluded;
b) are at least 30 years old;
c) correspond to a model or type that is no longer manufactured.
The characteristics required for inclusion in a collection, such as being relatively rare, not normally used for their original purpose, the subject of a specialized trade outside the usual trade in similar utility vehicles, are excluded.trade outside the usual trade in similar utility objects and of high value, are considered to be met by vehicles that fulfill the above three criteria.
This heading also includes the following collector's vehicles:
- motor vehicles which, irrespective of their date of manufacture, can be shown to have been used in a historic event,
- racing motor vehicles which, irrespective of their date of manufacture, can be shown to have been designed, built and used exclusively for motor sport and to have achieved significant sporting success in prestigious national and international events.
Parts and accessories for motor vehicles are classified under this heading if they are original parts or original accessories for collector's motor vehicles, are at least 30 years old and are no longer manufactured.
Reproductions and replicas are excluded unless they themselves meet the three criteria mentioned above