1. The household items may also be new ones, provided that the beneficiary of the exception came into possession of those items in the country from which he/she transfers his normal residence, before the issuance of the transfer its normal residence certificate and are listed in detail on it.
2. A tax relief is granted, when the specific means of transport (one of each, as mentioned above), that the beneficiary had in his/her possession and used in the place of his/her previous residence for at least six (6) months before the issuance of the transfer his normal residence certificate and are listed on it, are imported.
The condition of the 6-month possession, as well as the use of the particular means of transport, must be proved by evidence.
3. The ownership of them is proved by means of the title deed of the vehicle and its licence of circulation that is in effect in each State and covers the required period of the six (6) months before the transfer of the normal residence.
The use of the vehicle for at least six (6) months is proved by the driving licence of the beneficiary or by official documents stating that the beneficiary exclusively used a professional driver during the required period of six (6) months.
It is pointed out that the six-month ownership is combined with the simultaneous use and circulation of the means of transport in the place of previous residence of the beneficiary, where the beneficiary and the means of transport should be both at the same place during this period.
Specifically as far as passenger car or automotive caravan is concerned, the condition of 6-month ownership and use may exist as a whole or cumulatively, in relation to any of the family members (spouses and single children) that transfer their normal residence together, provided that each one of them establishes a right for exemption, i.e. the members of the family must have their normal residence abroad for more than two consecutive years, according to the above regulations concerning the beneficiaries.
4. Persons that transfer their normal residence from an E.U. country, as far as vehicles is concerned, must have paid in full the taxes, concerning the circulation of their cars in the specific EU country, and not enjoy a tax relief or tax refund.
5. For the passenger cars, automotive caravans and motorcycles, tax relief is provided, as well as relief from any duties due (from third countries) and VAT.
For other personal belongings (household items, other items) a complete relief from duties and other taxes is provided. In both cases of passenger cars and personal belongings, a luxury tax, when applicable, will have to be paid.
It is pointed out that, the older the technology of a vehicle is, as far as the exhaust emissions is concerned, the higher the rates of the corresponding registration tax.
For the category of Greeks working abroad, tax relief is limited only to household items.
Tax relief is granted only once to the family (spouses and single children).
The adult single children of a family, whose normal residence is abroad, may be granted the exception independently of other members of the family, provided that they transfer their normal residence separately from their parents. The same applies whether they transfer their normal residence to Greece on the occasion of a marriage, in which case, since they create their own family, they may exercise their right to transfer their normal residence, independently from their parents.
It is emphasized that the driving licence may have been issued in the name of another member of the family (spouses and single children), than the person to whom the car belongs or is cleared, provided that they transfer their normal residence together and they both have the right to transfer their normal residence.
6. When a person transfers its normal residence from the continents of America and Africa, as well as from the states of Australia, Iraq, Jordan, Kuwait, Saudi Arabia, Bahrain, Qatar and the United Arab Emirates, irrespective of him/her having a car in his/her ownership and use in the place of his/her previous residence, he/she may be granted a tax relief for a passenger car or automotive caravan bought in any country apart from Greece, even after the issuance of the certificate, on the condition that the customs clearance will take place within twelve months after the certificate has been issued and provided that the beneficiary has a driving licence (Greek or foreign one) which is valid at the time of issuance of the certificate. The passenger car is required to be brand new, of new technology (with a catalyst) as far as exhaust emissions is concerned.
In this case, the Value Added Tax (VAT) is paid in Greece as well.
The extent of tax relief amounts to 80% of the registration tax, on cars up to 2000 c.c. If the passenger car for private use or the automotive caravan that is imported has an engine capacity above 2000 cubic centimeters, the tax relief is limited to 50% of the registration tax. Luxury tax, when applicable, will have to be paid in this case too.
7. All personal belongings (household items, means of transport, other items), under the provisions mentioned above, must be cleared as a whole or even partially, before the expiry of a 12-month period which begins from the date of issuance of the certificate. That is to say, they must be presented to the Customs House for clearance, the latest within (12) months from the date of issuance of the certificate.
In particular, means of transport must be presented to the Customs House for clearance, within one month from their entry in Greece, on the condition that this period does not exceed the effective duration of the certificate (12 months from its issuance).
It is pointed out that, if the cars do not meet the last effective Community Directive, with regard to the exhaust emissions, or they are of conventional technology, the persons concerned must contact the Ministry of Transports and Communications (tel. 210-6508438) in order to ascertain the possibility of their registration.