Persons who are taking up permanent legal residence in Greece ("repatriating") may be allowed to import their vehicle and household effects without payment of Customs duty. This special provision of Greek law can apply to someone only if he/she is granted a residence permit before arriving in Greece. In general, such permit is granted only to those who are of Greek descent, are married to Greek citizens, or are also being granted work permits. (A Greek citizen may also be allowed to use this provision of law if he/she is moving back to Greece after having been legally residing outside of Greece.) The studies at a University or another faculty of a country do not mean that the person has his/her usual residence in this country. In any case, the person wishing to import the items must contact the nearest Greek consulate in his/her country of residence, providing a list of all the items and proof of foreign residence; the Greek Consulate will provide the certificate required for duty-free import.
A vehicle imported under this provision must have been owned by the person settling in Greece for at least six months immediately prior to his/her move to Greece. New vehicles are subject to VAT. All vehicles are subject to the normal fees for license plates (circulation fees).
A vehicle brought into Greece duty-free cannot be sold or transferred for one year after customs clearance. In the event that the beneficiary wishes to sell the household effects and the vehicle(s), before the restrictive year lapses, he must pay the duties that a relief was granted on top of the dues for overdue payment form the time of the import. After the restrictive year the beneficiary, with the approval of the Customs Authority, may sell the vehicle, provided that a percentage of the registration duties is paid depending on the time that has lapsed from the date the vehicle was imported. During the annual restrictive period vehicles may be driven, apart from the beneficiary, by his/her spouse or single children. If the beneficiary is single, then his/her parents and single brothers and sisters are allowed to drive the vehicle.
Persons who wish to transfer their usual residence in Greece, in order to enjoy reduced taxation on the imported items, need to produce to the customs authorities a certificate (Pistopiitiko metoikesias), issued by the competent Greek consulate in the area of their residence abroad.