Any natural person who has had their habitual abode abroad for at least two (2) years and transfers it to Greece in order to settle permanently may import their personal belongings (household goods, car, etc.) with the prescribed customs and tax exemptions.
Habitual abode is the place where a person resides, habitually, that is, for at least one hundred and eighty-five (185) days, whether continuous or not, in any twelve-month period, due to personal and professional ties, or in the case of a person without professional ties, due to personal ties from which close links arise between the person and the place in which he resides.
Note: Studying at a University or other School abroad does not imply that the person has their habitual abode in that country.
The exemption is also granted to a natural person who is in Greece and expresses his will to transfer his habitual abode to Greece within twenty-four (24) months or, if he is a person who retires, within thirty-six (36) months from the date of his arrival in Greece.
Personal effects that can be imported with duty and tax exemptions include household goods (e.g. furniture, clothing, books, computers, etc.), means of transportation (car or caravan, motorcycle, pleasure boat) and other articles (e.g. domestic animals).
Regarding private passenger cars, one (1) may be imported per natural person, provided that the applicant for the exemption has used it in his previous place of residence, for a period of at least six (6) months prior to the transfer of his habitual abode.
Note: Cars that meet Euro 1, 2, 3 emission standards or conventional technology, for which pollutant emissions cannot be proven, are not allowed to be imported and registered in Greece.
Beneficiaries who transfer their habitual abode from the continents of America, Africa, Oceania, as well as from the states of Iraq, Jordan, Kuwait, Saudi Arabia, Bahrain, Qatar, United Arab Emirates, may, by way of exception to the six-month use requirement, purchase a new or used passenger car or motorhome for private use, with partial exemption from the registration fee and payment of VAT.
For the granting of the exemption, a relocation certificate is issued by the competent Greek consular authority of the beneficiary's place of habitual abode. The date of issue of the relocation certificate constitutes the date of transfer of the beneficiary's habitual abode. The relocation certificate is valid for twelve (12) months from its issue. During the validity of the relocation certificate, personal belongings may be cleared in one lump sum or in installments.
Personal effects imported under the relocation provisions cannot be transferred, leased or subject to pledge or loan for a period of one (1) year from the date of acceptance of the customs document provided for in each case.
In order to obtain exemption from the customs authority, interested parties, together with the applicable customs document, digitally submit:
a) the certificate of transfer of habitual abode (relocation certificate) and
b) the supporting documents required for the issuance of the certificate.
- Scope of customs and tax exemptions
- Customs duties (in the case of third countries outside the EU)
- VAT
- Registration fee (for cars)
- Environmental Fee (for cars)- No exemption provided
- Public Use Vehicles (passenger car with 10 seats or more including the driver), truck for transporting goods, any other special vehicle.
- Personal effects that, by their type or quantity, present any commercial interest or are intended for economic-professional activity (with the exception of portable mechanical or liberal arts instruments that are relevant and necessary for the exercise of the profession of the beneficiary person).
- Alcoholic products, tobacco and tobacco products, with the exception of quantities delivered duty-free to travelers.
- Other jointly responsible public services
Persons interested in transferring their habitual abode to Greece must visit the competent Greek Consular Authority of their previous residence and request the issuance of a Certificate of Transfer of Habitual Abode to Greece.
In the event that the person has already arrived in Greece, he/she may contact the Ministry of Foreign Affairs (3, Zalokosta, Athens, tel. +30 2103682360, dh2@mfa.gr), submitting the relevant supporting documents for the issuance of the Certificate.
Regarding issues of private passenger cars previously registered in a non-EU country that do not meet the requirements of the Directive or Regulation concerning pollutant emissions in force in the EU at the time of their registration as new, interested parties are advised to contact the Vehicle Technology Directorate of the Ministry of Transport & Infrastructure, 2 Anastaseos and Tsigante, P.C. 15669, Papagou, Tel: +30 2106508933, +30 2106508998, +30 2106508437, email: dto@yme.gov.gr.
More information regarding the transfer of habitual abode to Greece can be obtained from the "Manual on Customs Exemptions during the Transfer of Habitual Abode to Greece", which is available on the AADE website.