Customs clearance of cars from the EU: how much will you have to pay and what drivers need to know

The cost of customs clearance of cars from the European Union (EU) in 2024 has not changed: the duty is 10% of the cost of the car, for electric cars - 0%. VAT is 20% of the sum of the cost of the car, duty and excise, cars intended for the Armed Forces are not subject to duty.

OBOZ.UA figured out how much it costs to clear a car and who has benefits. The customs clearance process requires the payment of customs duties, VAT, excise and other fees, which vary depending on the type of vehicle and its characteristics.

Customs duty and VAT for car customs clearance

The duty on imported cars is 10% of the declared value of the car. This rule applies to most vehicles imported to Ukraine from the EU and other regions. However, electric vehicles are subject to a zero duty of 0%, which makes them an attractive option for importation into the country.

VAT is calculated as 20% of the total amount, which includes the cost of the car, customs duty, and excise tax. This has a significant impact on the final cost of customs clearance, as the amount of VAT depends on the set of fees.

Calculation of excise tax

The excise tax is the main element of customs clearance, which depends on the type of engine, volume, and age of the car. The formula for calculating the excise tax is as follows:

• excise tax = rate * (engine capacity in cm³ / 1000) * number of full years of the car;

Excise rates depend on the type of engine. Namely:

• for gasoline engines, the rate is EUR 50 for each liter of engine capacity up to 3000 cm³ and EUR 100 for engines over 3000 cm³;
• for diesel engines, the rate is EUR 75 for each liter of engine capacity up to 3500 cm³ and EUR 150 for engines over 3500 cm³.

For example, for a 10-year-old gasoline car with an engine capacity of 1500 cubic centimeters, the excise tax will be 750 euros. If the car is a diesel with the same engine capacity, the excise tax will increase to EUR 1, 125.

An example of calculating the cost of customs clearance

Let's take an example of a car that costs 5000 euros with a 1500 cc gasoline engine that is 10 years old. Its total cost of customs clearance will be:

• Customs duty: 10% of the value of the car - 275 euros;
• excise duty: 750 euros;
• VAT: EUR 1205 (20% of the total cost of the car, duty and excise).

Thus, the total cost of a car with customs clearance will be EUR 7, 230. For a diesel car, this amount will be slightly higher due to the higher excise tax and will amount to EUR 7, 680.

According to the Automotive Market Research Institute, the average age of cars imported to Ukraine in 2024 increased to 12.3 years. The most popular cars are those costing between $1,000 and $2,000, which are actively imported from the US and EU countries. This choice is driven by the affordability of used cars and the opportunity to save on customs clearance due to lower excise taxes.

Customs clearance benefits

In 2024, customs clearance benefits for the military will remain in place. Vehicles imported for the needs of the Armed Forces of Ukraine are not subject to customs duties and are treated as humanitarian aid. This makes it possible to deliver the necessary vehicles to the army faster and cheaper, but such cars cannot be used for personal needs.

As OBOZ.UA reported earlier, in January-September 2024, almost 33.5 thousand cars from the United States were registered in Ukraine. Compared to the same period in 2023, the demand for used Americans has increased significantly - the growth was 79%.

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