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Old 16.07.2015, 13:01
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Buying a new kayak from Germany. Export and Import tax query

Hi,

I want to buy a kayak.

I found a place in Stuttgart where I often travel selling the same model cheaper than Switzerland. so I was thinking Export/Import.

I emailed the kayak company and asked them about my idea, and this is what they said:

"Usually we can do that, but note that canoes and kayaks privately used are exempt from the sales tax exemption for export deliveries to Switzerland, so we can't refund the tax"

Does anyone know - Is the above statement right, if my plan is to collect it myself?

Thanks,


Andy
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Old 16.07.2015, 13:15
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Re: Buying a new kayak from Germany. Export and Import tax query

Sounds very odd... car parts and other technical items etc are exempt. If you give a call to the German customs they are very helpful and give you all the info.


Phone number at bottom of the page...

http://www.zoll.de/EN/Service/Enquir...17F4.intranet1

Last edited by rob1; 16.07.2015 at 13:47.
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Old 16.07.2015, 13:58
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Re: Buying a new kayak from Germany. Export and Import tax query

Sounds like a misunderstanding. There is an exception for parts (as pointed out by Rob), which does not only apply to car parts, but also to gear for yachts, planes etc.
However, it does not apply to the car, the yacht, or a kayak itself.

See here for details:
German Customs official page on VAT refunds:
http://www.zoll.de/EN/Private-indivi...ping_node.html
linking this document (in German).
http://www.zoll.de/SharedDocs/Downlo...cationFile&v=2
Section 7 covers the exemption mentioned above.

This may convince the dealer, but it may not. In which case you should be looking for other sources - or pay the VAT.
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Old 16.07.2015, 14:36
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Re: Buying a new kayak from Germany. Export and Import tax query

Personal exports of parts and supplies for means of transport are not exempt.

§ 6 Abs (3) of the German UstG http://www.gesetze-im-internet.de/ustg_1980/__6.html

Is it a person export. Check.
Is it a mean of transport. Check.
Is it a part or a supply for a mean of transport. Not Check.

Thus it is a Ausfuhrlieferung which is tax exempt.

Tell them: Es ist weder ein Gegenstand der zur Ausrüstung noch zur Versorgung eines Beförderungsmittels bestimmt ist sondern ein Beförderungsmittels als solches. Aus diesem Grunde greifft die Ausnahme von § 6 Nr. 3 des Deutschen UstG nicht. Es handelt sich damit um eine normale Ausfuhrlieferung welche gemäss § 4 Nr. 1 Buchstabe a UstG Steuerbefreit ist.
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Old 16.07.2015, 18:54
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Re: Buying a new kayak from Germany. Export and Import tax query

Stretching it a bit to say it's a means of transport!

So Germany, kayak, dirty puddle, back of my car it is then...
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Old 17.07.2015, 23:54
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Re: Buying a new kayak from Germany. Export and Import tax query

Hi Andy,

I believe your issue is somewhat tricky.

First of all, let's agree that a kayak is considered a personal means of transport. Let's also agree that the German VAT is nonrefundable only if you export parts of the equipment or supplies for your kayak, and not the kayak itself, as pointed out by xkcd and aSwissInTheUS.

After reading the detailed VAT guidelines (section 130), I believe the crux is the German word "Werklieferung" (work delivery). It has been discussed in the German Hallo Schweiz Forum with regard to cars.


The bottom line is:

You can reclaim the German VAT for everything that is already mounted to or used for its intended purpose in a fully assembled means of transport (e.g., new tires already mounted to your car, seat cover already attached to your seat). In this case, it is deemed to be a work delivery and the VAT is refundable.

In any other case, it is considered exporting equipment for means of transport in your personal luggage. Unfortunately no tax refund here.

The way I see it, the VAT for your kayak is refundable if you export it in a fully assembled condition. Should you cross the border with just its components in your car, especially if they are in the original packaging, the VAT for your kayak cannot be refunded. Does that make sense?

The smoothest and most enjoyable solution would be to paddle from the German part of Lake Constance to Stein am Rhein
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Old 18.07.2015, 00:14
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Re: Buying a new kayak from Germany. Export and Import tax query

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Hi Andy,

I believe your issue is somewhat tricky.

First of all, let's agree that a kayak is considered a personal means of transport. Let's also agree that the German VAT is nonrefundable only if you export parts of the equipment or supplies for your kayak, and not the kayak itself, as pointed out by xkcd and aSwissInTheUS.

After reading the detailed VAT guidelines (section 130), I believe the crux is the German word "Werklieferung" (work delivery). It has been discussed in the German Hallo Schweiz Forum with regard to cars.


The bottom line is:

You can reclaim the German VAT for everything that is already mounted to or used for its intended purpose in a fully assembled means of transport (e.g., new tires already mounted to your car, seat cover already attached to your seat). In this case, it is deemed to be a work delivery and the VAT is refundable.

In any other case, it is considered exporting equipment for means of transport in your personal luggage. Unfortunately no tax refund here.
Interesting, Italy is the opposite. i.e. parts are ok if NOT mounted, work done is not ok. Parts must be in a box.

Also, I buy parts from Germany all the time, and never pay VAT.

Tom

Last edited by st2lemans; 18.07.2015 at 11:39.
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Old 18.07.2015, 08:09
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Re: Buying a new kayak from Germany. Export and Import tax query

I bought an inflatable kayak from this company in the UK

http://www.kingofwatersports.com

Very helpful customer service, free delivery, came within a week with all the bits needed (collapsible paddle, pump, pressure gauge). They take the VAT off at source so you just pay the customs bill. No connection to the company, just a satisfied customer.

(Edit) Just noticed you have a model in mind so may be worth checking some company doesn't deliver from the UK?

Hope that helps

Last edited by Broon; 18.07.2015 at 08:11. Reason: More info added
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Old 18.07.2015, 10:39
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Re: Buying a new kayak from Germany. Export and Import tax query

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Interesting, Italy is the opposite. i.e. parts are ok if NOT mounted, work done is not ok. Parts must be in a box.

Tom
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