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Importing a used car to Serbia: 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 12.5% (5% for an electric car) of the customs value.
  • VATMore about: VAT
    20% of the customs value, the duty and the costs up to the first destination, paid at customs.
  • Special waste-stream feeMore about: Special waste-stream fee
    Customs collect it on every imported car, electric ones too: 14.58 RSD per kg of the net mass in the car's homologation document or registration certificate (Zakon o naknadama za korišćenje javnih dobara, annex 7; Službeni glasnik RS 118/2025), and charge VAT on it as well. The calculator starts from a 1,400 kg car, 20,412 RSD; for yours, multiply its mass by 14.58.
  • Vehicle test for the ABS certificate ("homologation")More about: Vehicle test for the ABS certificate ("homologation")
    An authorised body inspects the car and the Road Traffic Safety Agency (ABS) issues the certificate without which it cannot be registered. On two 2026 price lists the body's price and the state fees of 430 and 3,000 RSD come to 20,680 to 21,850 RSD; ask for a quote.
  • Technical inspectionMore about: Technical inspection
    The Government decision (Službeni glasnik RS 13/2022) sets 3,070 to 6,020 RSD for any passenger car, the exhaust test included, and MUP said in 2022 that this includes VAT; a station may not charge outside that range. Bring the ABS certificate; the registracioni list is valid for 30 days.
  • Compulsory third-party insurance (AO)More about: Compulsory third-party insurance (AO)
    Priced by engine-power band, the top one over 110 kW, and bonus-malus class. A first policy for a car you have just bought is in class 4: 27,597 RSD over 110 kW and 23,241 RSD for 85 to 110 kW (Wiener Städtische, September 2026, with the 5% premium tax); a foreign no-claims record does not count.
  • MUP fees and document costsMore about: MUP fees and document costs
    State fees of 430 (request), 880 (registration certificate), 270 (sticker) and 1,490 RSD (plates), and from 12 September 2026 the cost of making the certificate, the sticker and the plates, 858, 342 and 1,380 RSD: 5,650 RSD in all.
  • Municipal tax (komunalna taksa), legal maximumMore about: Municipal tax (komunalna taksa), legal maximum
    Paid every year at registration. Each municipality sets it by engine size, up to a legal maximum of 830 to 8,410 RSD in 2026, which Belgrade charges; others may charge less.
  • Vehicle-use tax (porez na upotrebu motornih vozila)More about: Vehicle-use tax (porez na upotrebu motornih vozila)
    1,910 to 349,560 RSD a year by engine size in 2026, less for a car over 5 years old. Cars with an electric drive, hybrids included, are exempt.

Not paid on an import

  • Transfer tax, 2.5%More about: Transfer tax, 2.5%
    Not paid on an import: it applies only to a car already registered in Serbia, sold in Serbia. When you later sell the car there, the buyer pays it, 2.5% of a value worked out from engine size, power and age, not of the price.

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 Serbia: border, customs office, duty and VAT

    Transit at the border, clearance at an inland customs office, then duty and VAT before the car is released.

  7. Homologation of an imported car in Serbia: the vehicle check and the ABS certificate

    The car is inspected in person and ABS issues the certificate needed to register it (about 21,000 RSD in 2026).

  8. First registration of an imported car in Serbia

    Insurance, inspection, fees and taxes, then MUP: plates at once, the saobraćajna dozvola within 30 days.

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.