Exporting a Car from Korea to Germany: Duties, Type Approval & When It's Worth It

How we approach Germany buyers

We're Korean export specialists, and Germany is a demanding destination we know well. Over the past ten years we've shipped cars from Korea to Germany many times, and a good share of that work comes from repeat customers who came back for a second or third car, so this is a route we have hands-on experience with. Tell us your situation, relocating vs. buying, the models you're interested in, and your budget. We'll give you a realistic landed cost including duty, VAT, shipping, and a §21 estimate. If the math doesn't work, we'll say so.

Can you drive a Korean market car in Germany?

Both Korea and Germany are left-hand-drive (LHD) markets. Unlike cars from the UK, Japan, and other RHD countries, a Korean car is on the correct side for German roads.

The problem is that Germany is one of the strictest and most mature car markets in the world. A Korean domestic-market car arrives without EU paperwork, and getting it road-legal means clearing two real hurdles: customs/tax and EU type approval. For some mainstream models, the cost of doing that may erase the savings. This is where our experience comes in handy. We help you find the right car and get it safely and affordably on the road.

1. The tax math: 10% duty + 19% import VAT

For a car imported from a non-EU country such as Korea, German customs applies:

Customs duty: 10% of the customs value (purchase price + shipping).
Import VAT (Einfuhrumsatzsteuer): 19%, charged on the customs value plus the duty.

That compounding pushes the combined tax to roughly 30% of the landed-before-tax value. (German Customs / Zoll)

The EU–South Korea FTA can cut the duty to 0%

Here's the lever most buyers miss. Under the EU–South Korea Free Trade Agreement, vehicles of Korean preferential origin enter the EU at a 0% tariff, but only if the shipment is accompanied by a valid statement on origin from the Korean exporter. (EU Access2Markets)

Two practical conditions:

The car must actually be of Korean origin. A Korean-built Hyundai, Kia, or Genesis qualifies. A German or Japanese brand assembled outside Korea generally does not, even if you're buying it on the Korean used market.
You need the origin declaration. For a consignment worth up to €6,000, any exporter can issue it; above €6,000 the Korean exporter must be a registered (REX) "approved exporter." Unlike us, many local Korean dealers are not set up to provide this.

2. The real hurdle: EU type approval (§21 StVZO)

This is where Korea-to-Germany imports get hard. A car sold on the Korean domestic market has no EU Certificate of Conformity (CoC). Without a CoC, you cannot simply register it. You need an individual / full type approval under §21 StVZO, performed by a recognized inspection body such as TÜV or DEKRA. (TÜV SÜD §21 Vollgutachten)

The inspector checks the car against German/EU technical rules and may require modifications. Common country-specific differences on Korean-market cars:

Lighting: Korean-market cars often use red rear turn signals; the EU requires amber. Rear fog lamps and headlight beam patterns may also need changing.
Emissions documentation: the car must demonstrably meet an EU emissions class (Euro 4 or newer is comfortably registrable and gets the green environmental sticker).
Glass, tint, and minor equipment occasionally need attention.

For an individually imported third-country car, a full assessment is always required, and the inspector determines the technical data from scratch. (DEKRA — import vehicle registration) Set aside time and money for this step. On some older or unusual models it can be the deal-breaker.

3. Emissions and the environmental sticker

German cities operate low-emission zones (Umweltzonen) that require an environmental sticker (Umweltplakette). Almost any Korean car from roughly 2010 onward meets Euro 4+ and qualifies for the green sticker, so for modern cars this is a formality and not an obstacle.

4. Another case where it's clearly worth it: transfer of residence

If you are relocating to Germany from outside the EU, you can import your own car as transfer-of-residence goods (Übersiedlungsgut), free of both customs duty and import VAT. The main conditions:

You've lived outside the EU for at least 12 consecutive months and are establishing your main residence in Germany.
The car was registered in your name and used by you for at least 6 months before the move.
You keep it for at least 12 months after import (no selling within that period).
You declare it using customs form 0350.

(German Customs — Transferring residence) For someone moving from Korea to Germany who already owns a Korean car, this exemption removes the biggest cost, leaving only the §21 type-approval step.

5. The full process, step by step

Confirm the car and its origin paperwork in Korea. If it's a Korean-built car and you want the FTA 0% duty, line up a valid origin declaration before shipping. (Read our inspection certificate guide to vet condition.)
Korean export paperwork. We file the export declaration, de-register the car, and issue the commercial invoice and bill of lading.
Shipping. Usually RoRo or container to Bremerhaven or Hamburg; transit is typically 4–8 weeks. (See our logistics & fuel-types guide.)
German customs clearance. Pay 10% duty (or 0% with a valid origin declaration) plus 19% import VAT through the Zoll. You receive proof of clearance, which the registration office requires.
Individual type approval (§21 StVZO). TÜV or DEKRA inspect the car, you make any required modifications, and you receive the full report (Vollgutachten / Einzelbetriebserlaubnis).
Registration. Take the customs proof and the §21 report to your local registration office (Zulassungsstelle) to get German plates, the environmental sticker, and pay vehicle tax (Kfz-Steuer).

In short

A Korean-made car with proper origin paperwork from a REX-registered exporter pays only the 19% import VAT, not the full 10% + 19%. Combine that with Korea's heavily oversupplied used-car market, where short ownership cycles and high turnover keep low-mileage cars cheap, and the landed cost of the right Korean-origin car can still beat the German market, even after shipping and the §21 approval. That's what makes importing a Korean used car genuinely worth it.

Sources

Rules, duty rates, and emissions requirements change and depend on your specific vehicle and circumstances. Always confirm current requirements directly with German Customs (zoll.de), your local registration office, and a recognized inspection body (TÜV/DEKRA) before purchase.

Exporting a car from Korea to Germany