Customs for Household Goods from Germany 2026: Übersiedlungsgut Duty Relief and Inventory List

Übersiedlungsgut duty relief: the EU regulation 1186/2009

The transfer-of-residence (Übersiedlungsgut) duty relief is a EU-wide rule that lets people moving from outside the EU to an EU country bring their household goods duty-free. From the German perspective, it works in reverse: when you ship household goods from Germany to a non-EU country, that country’s equivalent rules apply (UK ToR1, US Section 504, Australia Customs Act etc.).

The German export side is straightforward: a customs export declaration via ATLAS (the German e-customs system) is filed by your moving company with these typical details:

• Sender: your German address before deregistration
• Receiver: yourself at the new foreign address
• Description: detailed inventory with values
• HS codes (Harmonised System): typically 9905.0000.0 for household goods
• Total declared value (for customs purposes — usually 60-80% of replacement value)

The valuated inventory list

Outside the EU, a detailed inventory is mandatory. It serves three purposes: (1) customs declaration; (2) insurance manifest; (3) duty relief application at destination.

Format requirements:

• Numbered items, with each item described in plain English (or destination’s language)
• Quantities and weights for each item or carton
• Estimated value in EUR or destination currency (replacement value, not insurance value)
• Sub-totals by category (electronics, kitchenware, books, art, etc.)
• For art and antiques over €10,000: separate appraisal and provenance documentation

Conditions for Übersiedlungsgut duty relief at destination

Most countries require:

• Goods used personally for at least 6 months prior to the move (some countries require 12 months)
• Resident permit or visa for the destination country
• Proof of permanent move (employment contract, rental agreement, school enrolment)
• Goods imported within 6-12 months of establishing residence (varies by country)
• Goods not for resale within a holding period (typically 12 months)

Items not used for 6+ months — e.g. recently purchased electronics — must be declared at full duty + VAT on the destination side.

Prohibited and restricted items

Universal prohibitions (apply almost everywhere):

• Weapons and ammunition (without specific permits)
• Drugs and controlled substances
• Endangered species products (CITES — ivory, certain skins, exotic woods)
• Hazardous materials, certain chemicals, asbestos products

Common restrictions that catch emigrants by surprise:

• Alcohol: usually limited to a few bottles per adult; large home-bar collections face import duty
• Tobacco: typically 200-400 cigarettes duty-free
• Plants and seeds: many destinations require phytosanitary certificate; some prohibit entirely
• Food items: meat, dairy, eggs prohibited in many destinations (USA, Australia particularly strict)
• Pets: separate veterinary import requirements; rabies vaccination, microchip, some require quarantine
• Firearms: separate licensing in destination — declare in advance
• Currency >€10,000: must be declared at customs

Vehicle as part of household goods?

Vehicles are NOT included in standard household goods duty relief. They follow separate vehicle import rules (see our car export guide). If you ship the vehicle in the same container as household goods, separate declarations are required.

Typical container shipping costs

Costs include door-to-door, customs, and basic insurance. Add 5-15% VAT/duty at destination if items are not eligible for Übersiedlungsgut relief.

Air freight vs sea freight

Air freight is 5-10x more expensive than sea but 5-10x faster. Most emigrants ship a small air freight (1-2 m³) of essentials needed immediately at destination, with the bulk going by sea. Air freight rates: typically €10-25 per kg.

For groupage (sharing a container with other shippers), expect lower rates but longer transit and more handling. Ideal for moves of less than 10 m³.

Insurance for international moves

Standard freight insurance covers loss or damage during transit at typically 1-2% of declared value. Comprehensive insurance (replacement value, including extended liability for partial damage) costs 2-3.5% of declared value but is essential for high-value items.

Always maintain the original Original-Inventarliste with photos as proof for any claim. Damaged or missing items must be declared within 7-14 days of delivery to be eligible for compensation.

Storage options if move dates don’t align

Both German-side (Lagerung) and destination-side storage are available. Typical costs:

• German Lagerung: €100-300 per month for typical 1-bedroom contents
• Destination storage: €150-400 per month, varies by country
• Bonded warehouses: temporary customs storage at destination, typically free for 30-90 days

Storage during transit gaps is normal — most international movers offer it. Plan ahead if there’s a 2+ week gap between move-out and arrival at destination.