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Importing a used car to Bosnia and Herzegovina: duty, VAT and homologation

The rates below were checked on 23/09/2026 against the official sources listed at the end of the page. Every amount is an estimate for planning, not a quote: customs and the registration authority set the final amounts.

The two entities

Customs duty, VAT and homologation are the same across the country; the registration fees depend on the entity.

What you pay

  • Import dutyMore about: Import duty
    0% for a car of EU origin with an EUR.1 or an origin statement on the invoice, otherwise 15% (5% for an electric car) of the customs value.
  • VATMore about: VAT
    17% of the customs value, the duty and the costs up to the first destination, paid at customs.
  • Homologation of an individual vehicle (M1)More about: Homologation of an individual vehicle (M1)
    The 2022 price list (Službeni glasnik BiH 50/22): homologation 170 KM plus VAT, 198.90 KM, the CoC check 35.10 KM with VAT and the 10 KM state tax: 244.00 KM with a CoC, 267.40 KM with a manufacturer's certificate instead. A used petrol or diesel car must meet at least Euro 5 (Službeni glasnik BiH 23/19), or it cannot be cleared or registered.

Registration fees by entity, KM per year

FeeFederation of BiHRepublika Srpska
Water feeMore about: Water fee19.9233.60
Sticker, fees and administrative tax, first registrationMore about: Sticker, fees and administrative tax, first registration33.0022.00
Road feeMore about: Road feeby engine size, see the Federation pageestimate, see the Republika Srpska page
Environmental feeMore about: Environmental feeby fuel, engine size and ageby fuel, engine size and Euro class
Vehicle-use taxMore about: Vehicle-use taxnoneby engine size and age, see the Republika Srpska page
Cantonal taxMore about: Cantonal taxby cantonnone

The water fee is for a petrol or diesel car. The FBiH fees are those of Sarajevo Canton; the AMS RS fee is an estimate.

Calculators by the country the car is bought in

Guides, step by step

  1. Which used cars can be imported, and who pays no duty

    Euro 3 in Serbia, Euro 5 in BiH, no age limit, and when duty (in BiH also VAT) is waived.

  2. The CoC: what it is and when you need it

    The manufacturer's data sheet for the car. Check that it is in the folder before you pay.

  3. Buying in Germany: the export declaration (ABD, MRN) and the German VAT

    Agree the VAT terms with the dealer, then declare the export; the exit is confirmed at the last EU border.

  4. EUR.1 and the origin declaration: when the duty is 0%

    The proof of EU origin that brings the duty to 0%. Before you pay, agree with the seller who obtains it.

  5. Export plates (zol tablice): cost, validity and documents

    German export plates for the drive home: insurance, HU, fees, road tax and what to carry.

  6. Customs clearance of a car in BiH: transit, homologation and the JCI

    Transit at the border, homologation within the deadline, then the JCI, duty and VAT at an inland customs office.

  7. First registration of an imported car in BiH: FBiH and Republika Srpska

    Inspection, AO insurance and the entity's fees, then the MUP issues certificates, plates and a sticker for a year.

Sources

The official laws, decisions and price lists behind the rates on this page. A fee without an official source is marked as an estimate where it is used.