Hi,

just to clarify some things using my first hand experience on export plates (German: zollkennzeichen, ausfuhrkennzeichen).

1. Who can use it?
As stated in the wikipedia article: Vehicle registration plates of Germany - Wikipedia, the free encyclopedia

Everybody can buy a export Plate (Ausfuhrkennzeichen). No conditions apply, you can be Russian, African or even German like me no residence in Germany or the EU required.

3. For which vehicle?

The car you want to register (on export plates) needs a valid technical inspection, in Germany this inspection is formally called Hauptuntersuchung (HU) meaning main inspection, most the time we just say TÜV (that’s actually the acronym for biggest company licensed to do this technical inspection).
In the UK they call this inspection MOT.

If you want to register a used vehicle on export plates it has to be registered in Germany before (or maybe just comply with german standards?) otherwise you will not get a German TÜV.

In the old days you did not need the full inspection the get export plates but these regulation changed some time ago.

4. Valid for which period?

I know you can buy it for 7 days to 6 month, but probably even longer. You have to buy insurance for the period of validity.
In reality you can use the plate outside Germany after it expired, if you buy your insurance locally. I did this several times in Africa and also saw expired export plates in other countries.

5. VAT?
If you export the car outside the EU you can claim the German VAT, but that is true for more or less all goods. Therfore there is no immediate connection between export plate and VAT

6. Other taxes?
When registering a car you pay an annual tax in germany, which can be quite steep (old 3 Liter Diesel Engine (Euro 1) you pay 850 Euro per year). The tax depends on the emission class (Euro 1, Euro 2, Euro 3, Euro 4 …l) and the displacement of the vehicle. A normal newis 1,6 L petrol car with Euro 4 will cost you less than 100 Euro per year.
This tax is everywhere in Germany the same. Until 2010 export plates where exempted form this tax. This is no longer the case.
In short: you have to pay registration taxes even with export plates. But you just pay for the period you register.

7. Insurance?

In bigger cities there will be shops printing the plates and selling you special insurance for export plates. But be aware that these shops only issue insurances for shorter periods 1 week to 2 month, because there is only big demand for these.
If you want longer insurance buy it online
6 month for 450 Euros:
Versicherung ab 35,-� Deckungskarte/Doppelkarte Ausfuhrkennzeichen eVB Kurzzeitkennzeichen

Just Google zollkennzeichen or ausfuhrkennzeichen and you find insurance broker.

Greetings

Hans