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Buying "in-stock" new Model X from other countries?

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Has anybody in Germany tried buying from the "in stock" listings shown for other nearby countries? Is it possible to buy from elsewhere in the EU and register in Germany without paying significant additional tax? Are the vehicles homologated for Germany?

I see a lot of interesting not-quite-new, but low-mileage (demo cars? returns?) Model Xs in places such as France. The road trip to bring it home would be an added bonus!