For information on German customs regulations, please visit:

https://www.zoll.de/EN/Home/home_node.html

Information on Value-Added Tax (VAT refund):

When purchasing goods in Germany, the purchase price generally includes 7% or 19% Value-Added Tax (VAT). If a customer residing outside the European Union purchases goods in Germany and exports them in their personal luggage, the VAT may be refunded. This is a tax relief measure provided by the German government to the seller, which most stores pass on to the customer. However, sellers are under no obligation to do so.

Effective January 1, 2020, only purchases with an invoice amount of 50.01 euros or more (per receipt or invoice) qualify for a sales tax exemption for the supplying retailer when the goods are exported as part of non-commercial travel.

The issuance of export certificates by German diplomatic and consular missions abroad is legally designed as an exception. It generally applies only to non-commercial travel (hand luggage carried personally). In the case of unaccompanied freight shipments (via a freight forwarder, shipping line, or postal service), the legal responsibility for providing proof of export lies with the European Union’s border customs offices and the contracted logistics company.

If it can be proven that a certificate was not issued at the EU’s external border through no fault of the buyer, a replacement certificate may be considered by the diplomatic mission only under the following strict formalities and conditions:

• Timeliness: It must be proven that the goods were exported before the end of the third calendar month following the month of purchase.
• Proof of residence: The buyer must have had permanent residence in a non-EU country (in this case, Nigeria) at the time of purchase and export.
• Physical Presentation: Confirmation “based on the file” is not permitted. The goods (television, smartphone, etc.) must be physically presented at the diplomatic mission for verification of identity and serial numbers.
• Fees: A fee is charged for this administrative service regardless of the outcome of the proceedings.

The following original documents must be submitted in their entirety for processing:

• Application form: The “Export and Purchaser Certificate” form issued by the retailer (alternatively: tax-free receipt) or the form that you must complete and submit to the border customs office or diplomatic mission, which is available for download here or on the Customs website.
• Questionnaire: In addition to the application form, you must complete a questionnaire, which must also be submitted when you visit in person.
• Proof of purchase: The original, detailed invoice from the German retailer, showing the value-added tax (VAT) as well as the exact device description and serial number.
• Proof of Identity: The purchaser’s valid passport (including proof of residence permit/visa for Nigeria or a Nigerian passport).
• Proof of Residence: Proof of legal residence in Nigeria (e.g., utility bill, lease agreement, Nigerian residence card/CERPAC).
• Complete freight and shipping documents: The original bill of lading from the shipping company. The import customs documents from the Nigerian authorities confirming the physical arrival and customs clearance of the device in Nigeria.

Appointment Scheduling:

To have the export certificate or the corresponding tax-free documents verified, please schedule an appointment for “Export Certificates for VAT Refund Purposes” through our appointment scheduling system at the Embassy in Abuja or the Consulate General in Lagos.

Important:

If the documentation or requirements listed above cannot be provided, the diplomatic mission will not be able to issue the certificate.

Please note that an export certificate can only be issued for goods purchased in Germany (i.e., not for goods purchased in other EU countries).

Similarly, German diplomatic missions abroad cannot issue export certificates for motor vehicles.

Furthermore, unlike at border customs offices, diplomatic missions cannot issue certificates free of charge: the fee for issuing export and buyer certificates may vary, but is at least 34.07 euros per certificate.

At the Embassy in Abuja, payment can be made either in cash or by international credit card (in euros, dollars, or British pounds).

At the Consulate General in Lagos, payment can be made in cash or with local bank cards via POS (Naira).

Disclaimer:

All information is based on the knowledge and experience of the diplomatic missions at the time of writing. No guarantee can be given as to its completeness or accuracy; no legal claims may be derived from this information.