The Independent Authority for Public Revenue (AADE) has introduced significant clarifications and simplifications regarding customs duty exemptions for individuals relocating their habitual residence to Greece. The move aims to ensure consistent handling of applications and further ease the administrative burden on citizens returning to or settling in Greece.
New Circular Clarifies Key Issues
A new circular issued by AADE Director Giorgos Pitsilis (No. E. 2027/2026) provides detailed guidance—and illustrative examples—to customs authorities, addressing long-standing questions related to the implementation of the National Customs Code (Law 157/2025).
Key Updates Include:
Treatment of Means of Transport: Clear instructions clarify the six-month usage requirement for vehicles and other transport means brought by relocating individuals, as well as the process for registering them in Greece.
Exemption Per Individual: The duty exemption is now granted separately to each natural person—not per household—reflecting contemporary socioeconomic realities.
Definition of ‘Habitual Residence’: New criteria emphasize the individual’s “permanent center of interests,” including personal and professional ties, reducing ambiguity and potential misinterpretation.
Public and Private Sector Employees on Assignment Abroad: Conditions are clarified for employees—including those on secondment or official missions—who served abroad and may qualify under relocation provisions.
Benefits for Citizens
The updated guidelines aim to fully align administrative practice with the needs of returning residents, delivering tangible benefits:
- Greater legal certainty and transparency in dealings with customs authorities;
- Uniform treatment of all applications, supported by practical examples;
- Faster processing and reduced bureaucracy for beneficiaries.
With the entry into force of this circular, all previous related instructions are repealed—establishing a single, modern, and up-to-date reference framework.
How to Get Help
For further information, citizens can contact AADE’s Taxpayer Service Center via my1521:
- By phone: Free hotline at 1521, Monday–Friday, 7:00 a.m. to 8:00 p.m.
- Online: 24/7 access via the my1521 platform, under: Customs Topics > Individuals > Relocating Residents.