Wanted: car guy willing to deal with me...

Michael I can see it saving you money overtime however in the USA it is like a $5,000 fine when lying on a customs form.
A couple questions though
1. Do you plan to buy parts from summit over a time period then send all the parts you bought at the end of let's say 6 months to Germany?
2. I imagine the tax is different for used parts than old parts have you done research to find out the different rates depending on where it was made, used or new etc...?
I can see this working for you however I wouldn't expect anyone to lie on the customs form.