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German Car Import Duty Calculator

Calculate customs duty and import VAT (Einfuhrumsatzsteuer) for importing a car from outside the EU — or check whether you qualify for full exemption as relocation goods (Übersiedlungsgut).

The 0 % comes from Regulation (EU) 2026/1455 for goods originating in the USA; it applies from 1 July 2026 until 31 December 2029. Origin is determined by the non-preferential rules: what counts is where the car was built, not the brand, and the VIN alone does not prove it. The zero rate is not granted automatically but on the basis of the documents, and customs decides each case. Proof of direct transport is required too: the car came from the USA to the EU directly, or stayed under customs supervision without substantial alteration while passing through other countries (Art. 59a UZK-IA). The 19 % import VAT is due either way.

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Transaction value. If customs considers it too low, market value applies (Schwacke/Eurotax).

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Freight, transport, cargo insurance up to the first point of entry into the EU. Driving it yourself? Leave 0.

⚠️ Cars from Russia and Belarus may not be brought into the EU — private ones included

The ban applies to any car entering from Russia or Belarus, regardless of brand and country of assembly. The Übersiedlungsgut relief does not lift it: it frees you from import charges, not from sanctions. A car can be seized on import. In February 2026 the EU Court of Justice confirmed, in a case about a privately owned car, that the ban applies to all such goods without examining each case. Narrow exceptions exist, but they do not apply automatically, the authority decides. Check with customs before you travel. zoll.de ↗

Basis: Art. 3i and Annex XXI of Regulation (EU) 833/2014; for Belarus Art. 1ra and Annex XXVII of Regulation (EC) 765/2006; case C-619/24 of 05.02.2026.

Übersiedlungsgut check (full exemption for relocation goods)

Übersiedlungsgut check (full exemption for relocation goods)

Tick the conditions that apply to you:

Import charges

Customs value (vehicle + transport)
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Customs duty (10 %)
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VAT base (customs value + duty)
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Import VAT (Einfuhrumsatzsteuer, 19%)
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Total payable at customs
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Rates: 10% duty (passenger cars, tariff heading 8703), 8%/6% (motorcycles), 19% import VAT — as of 2026. This estimate is non-binding and is not tax or legal advice. The Hauptzollamt makes the final assessment.

✓ Data verified on: 18 October 2026

All rates and thresholds follow the official figures published by the authorities:

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Frequently asked questions

Why is the duty 10% and not 6.5%?

The EU Common Customs Tariff for passenger cars (heading 8703) is 10% of the customs value. The 6.5% figure circulates in outdated articles but does not apply to passenger cars.

What is import VAT calculated on?

Import VAT (19%) is charged on the customs value plus the customs duty. The total burden for a car is therefore about 31% of its value.

What if the contract price is understated?

Customs compares the declared price with market references (Schwacke/Eurotax). If it looks too low, market value is applied — and deliberate under-invoicing is criminal tax evasion.

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