Reimport
As reimport the reintroduction of exported goods previously known. The re-importation takes place in order to take advantage of price differences in different national markets for the same goods. Reimports are identical goods as the goods sold in the country of origin.
background
By re-importing, the respective importer circumvents the price specifications created by the manufacturer. There are no customs duties for re-imports within the European Union. However, all goods from a non-EU country must be cleared through customs. The returned goods from the non-EU area can even remain duty-free under certain conditions. Only the import fees and the VAT due in the respective country have to be paid. It is worth taking a look at the different VAT rates in the other EU countries. Germany has a very low sales tax of 19%. The prerequisite for problem-free reimportation is that the goods are the same as those that were exported; for this is the so-called. To provide proof of identity . In the case of vehicles, this can be done, for example, by naming the chassis number on the export and import papers.
Occur
Re-imports take place almost exclusively for vehicles and pharmaceuticals.
vehicles
As a rule, re-imports of vehicles are new vehicles . Re-imports of used cars are less common, but also possible . In this case, the vehicles are produced in Germany, for example, and sold as new vehicles in another (mostly EU) country, driven there for a certain period of time, in order to then be able to be bought as a re-imported used vehicle in Germany.
Pharmaceuticals
Reimported pharmaceuticals are pharmaceuticals manufactured by domestic pharmaceutical companies and sold more cheaply in other EU countries, which importers buy at a favorable price and then return them to the country of origin. Since the original drug already has an approval in Germany, only a simplified approval procedure is required for the re-imported drugs, unless an EU-wide approval already exists. For sales in Germany, the reimporter must replace the package inserts and labels on the outer packaging of the medication with German-language ones, as only those are allowed. Reimport accounts for around 10 percent of imported pharmaceuticals , the remaining 90 percent are accounted for by parallel imports .
Individual evidence
- ↑ What is a re-import? In: www.Deutsche-apotheker-zeitung.de. Retrieved June 22, 2018 .
- ↑ Sales tax rates in the European Union and in third countries. In: www.hk24.de. Retrieved June 26, 2018 .
- ↑ Requirements. In: http://www.zoll.de . Retrieved July 4, 2018 .
- ↑ What is a used vehicle re-import? In: www.bussgeldkatalog.org. Retrieved June 26, 2018 .
- ↑ Dagmar Fischer, Jörg Breitenbach (Ed.): The pharmaceutical industry: insight - through-view - perspectives. 4th edition, 2013, Springer Spectrum, ISBN 978-3-662-54656-7 , p. 27 ff.