The process
Customs and importing a vehicle
Importing a vehicle involves precise customs formalities that differ depending on whether the vehicle comes from the European Union or from a non-EU country. We support you at every step.
When a motor vehicle moves from one country to another, it must go through formalities with the customs authorities. These checks confirm that the vehicle is compliant, that its tax position is settled and, where required, that the document allowing the vehicle to be registered is issued: the fiscal clearance certificate or customs sticker. These formalities apply to both new and used vehicles.
How involved the process is depends above all on where the vehicle comes from. A car coming from another EU member state moves within a free-trade area and follows a relatively simple procedure. By contrast, a vehicle imported from outside the EU goes through a full customs procedure, with an import declaration and applicable duties. Our role is to prepare your file, gather the expected supporting documents and coordinate the steps in the country of registration, among the Czech Republic, Luxembourg, Belgium and France.
Customs and importing in detail
What do customs do during an import?
The customs authorities are responsible for checking goods that cross borders, to ensure they are compliant and that any taxes due are correctly paid. Motor vehicles are no exception: whether it is a car, a motorcycle or a van, the import operation goes through a customs check.
In practice, customs are involved in two distinct situations. The first concerns vehicles coming from another EU country: goods circulate freely, but a formality is still required before the vehicle can be registered in its new country. The second concerns vehicles imported from a non-EU country, for which a full customs procedure applies.
Once these formalities are complete, the authorities issue the document needed to present the vehicle for registration. Depending on the country, this is referred to as a fiscal clearance certificate, a tax certificate or a customs sticker.
How do you import a vehicle from the EU?
For a vehicle purchased in another member state, whether new or used, the process is regulated but straightforward. The aim is to obtain the fiscal certificate that unlocks registration in the destination country, among the Czech Republic, Luxembourg, Belgium and France.
The supporting documents depend on whether the vehicle is new or used. For a new vehicle, you generally gather the original purchase invoice, a declaration allowing VAT to be regularised, and the European certificate of conformity (COC) describing the vehicle technically. For a used vehicle, you prepare the invoice or, when buying from a private individual, a sale contract together with a copy of the seller's ID, as well as the original registration certificate (logbook).
The authorities may ask to inspect the vehicle itself, in particular to check the chassis number or mileage. We assemble the file, verify its consistency and submit it to the relevant authorities in order to obtain the necessary certificate as quickly as possible.
How do you import a vehicle from a non-EU country?
Importing from a country outside the European Economic Area follows a noticeably heavier procedure. The vehicle enters the Union through a customs clearance point, where a formal import declaration is drawn up.
At that stage, import customs duties may apply, along with VAT, calculated according to rules specific to the country of entry and the type of vehicle. Given how technical these operations are, it is often advisable to rely on a specialist freight forwarder or customs agent, who will provide a precise calculation of the amounts due and prepare the required documents.
The expected supporting documents are similar to those for an intra-EU import (invoice, certificate of conformity, original documents), supplemented by the paperwork relating to transport and customs clearance. We point you to the right contacts and make sure the file is complete through to registration. For specific figures, see our dedicated car taxes page.
What are fiscal clearance and VAT?
The fiscal clearance certificate (or its equivalent depending on the country) is the document confirming that the vehicle's tax position is in order. It is usually required to finalise registration. Obtaining it depends on paying or regularising the applicable VAT.
The VAT on a new vehicle is due in the destination country, that is, the country where the owner is established, and it always remains applicable: there is no tax-free supply between private individuals within the Union. The rate depends on the destination country. We assist you in determining the applicable rate and preparing the necessary documents.
For a used vehicle, the treatment differs and depends on several factors (age, mileage, seller's status). We review your situation case by case. For any figures, please refer to the car taxes page.
Which documents should you prepare for import?
Whatever the country of origin, certain documents are always required. Gathering them in advance significantly speeds up the process and avoids back-and-forth with the authorities.
In particular, be sure to gather:
- The original purchase invoice, or a signed sale contract when buying from a private individual;
- The vehicle's European certificate of conformity (COC);
- The original registration certificate for a used vehicle;
- A copy of the seller's ID where applicable;
- The transport-related documents for a non-EU import.
Our team checks that the file is complete, identifies any missing items and liaises with the relevant authorities in the country of registration.
Good to know. When importing from outside the EU, import VAT applies on top of any duties. For a new intra-EU vehicle, VAT is due in the country of destination. We help you determine what applies — see the taxes page.