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Importing a used car to Republika Srpska: duty, VAT and registration

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.

Where are you buying the car?

The route, the tolls and the export paperwork differ by country, so each country has its own calculator. Calculators for more countries are in preparation.

  • GermanyOpen the calculator
  • AustriaComing soon
  • BelgiumComing soon
  • FranceComing soon
  • ItalyComing soon
  • NetherlandsComing soon
  • NorwayComing soon
  • SwedenComing soon

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.
  • Technical inspectionMore about: Technical inspection
    Every station charges 47 KM plus VAT, 54.99 KM, for a passenger car. In FBiH petrol and diesel cars also take the EKO exhaust test, 32 KM (petrol) or 36 KM (diesel); hybrids and electric cars do not. FBiH MUPs accept only inspections from FBiH stations.
  • Compulsory insurance (AO)More about: Compulsory insurance (AO)
    Priced by engine power in kW (in FBiH as written in the registration certificate) and bonus-malus class. A first policy for the imported car is in the neutral class: over 110 kW, 887.02 KM under Republika Srpska's joint tariff (2025) and 883 KM under the last FBiH agency tariff (2023). FBiH insurers now apply their own approved tariffs, so get a quote.
  • Vehicle-use tax (RS)More about: Vehicle-use tax (RS)
    30 to 1,000 KM a year by engine size (75 KM for 1,601 to 2,000 cm³), less 5% for every full year of age, at most 50% (Zakon o porezima na upotrebu, držanje i nošenje dobara, article 4). The law gives an electric car no band, so the lowest is used; that is not confirmed.
  • Road fee (RS), estimateMore about: Road fee (RS), estimate
    The 2016 decree (Službeni glasnik RS 55/16 and 90/16) still applies, but its amounts could not be read in an official text; the default is the 85 KM a domestic calculator gives for 1,601 to 2,000 cm³. It sets no fee for electric cars and hybrids, and how they are charged in practice is not confirmed. A draft put to consultation from 26 February to 15 March 2026 has not been adopted. Ask the inspection station.
  • Water feeMore about: Water fee
    2.00 KM a month per equivalent inhabitant, times what a car counts for. FBiH: 0.83 for a car running on oil products, 19.92 KM a year (Službene novine FBiH 46/07); electric cars fall outside it, which is not confirmed in practice. RS: 1.40 for petrol or diesel, 0.80 for a hybrid, 0.40 for an electric car, so 33.60, 19.20 or 9.60 KM (Službeni glasnik RS 53/11 and the 2025 code list). Our calculation from the acts.
  • Environmental fee (RS)More about: Environmental fee (RS)
    5 KM × fuel factor (petrol and diesel 1.0, hybrid 0.7, electric 0.2) × engine factor (0.95 for 751 to 1,400 cm³, 1.00 to 2,000, 1.20 to 4,000; 1.00 for hybrids and electric cars) × Euro factor (1.0 for Euro 5 and 6; 2.0 for an electric car, which has no class) (Službeni glasnik RS 116/18 and 119/18). An amendment of December 2025 (115/25) could not be read.
  • Sticker, AMS fee and administrative taxMore about: Sticker, AMS fee and administrative tax
    Sticker 5 KM (Službeni glasnik BiH 20/24), the AMS RS special fee, about 12 KM (the amount is not confirmed), and the administrative tax, 5 KM at a first registration and 2 KM later (Službeni glasnik RS 108/25). There is no 15 KM SUP fee.
  • Plates, registration and ownership certificatesMore about: Plates, registration and ownership certificates
    First registration only: plates 20 KM and the two certificates 5 KM each, the same in both entities (Službeni glasnik BiH 20/24).

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.