There i's an NGC office here in Munich, they take care of all the handling and paperwork when coins are sent to the US of A for grading. I assume that they can state that the coin is already pre owned and no tax should be owing when sending out To NGC. The flipside of the coin is that you can also send a coin to PCGS in Paris but their prices are a little steep for my taste. Around 45 a coin more than 50 years old i believe. I could join NGC at their top level service for $275 And get 5 free gradings thereafter. $275 = 244 Euros but you have to pay courier service There and back with PCGS as they won't accept normal post, so You could in theory add another 30 euros on top with PCGS