Video: Credit to Hadi Hussein (I am Malaysian)
By Email: Vehicles registered in a non-EU country and driven by a person resident in a non-EU country may indeed be imported in temporary admission free of duty and tax. Nevertheless the temporary admission is liable to a deposit (equivalent to the potential duty and tax), when the customs office asks for a written declaration. A written declaration is required when a vehicle enters without being driven on its own wheels (in case of Bremerhaven they come by ship). The deposit is returned when re-export is made and proven.
As far as this answer contains legal statements this information can – for legal reasons – only be given to the best of our knowledge and is non-binding.