us importe, customs and control Wouldn’t it be if someone would say something about my questions that is well acquainted with the topic of “import”. So, my questions: 1. Normally customs and VAT apply. Does this apply to new cars and used cars? If I buy a used car here in Germany I don’t have to pay VAT, but what is the result of the new car buyer paying the VAT. So, do I have to pay the VAT even though the car was already registered in the USA? 2. How do you see? from when the car is bought in the USA, registered there… so far so good. This person now transports the car to Germany. In my opinion, this person does not have to pay any customs duty and no VAT as it is their property. Now the person registers the car in Germany. If I buy the car now… do I have to pay VAT then? Actually not, right? VAT is only valid for new goods… Thanks in advance!!!