Buy a used car from Germany and import it to Serbia: customs, VAT, Euro 3

What you pay

The Serbian Customs Administration states that for cars from EU member states the duty rate is 0% if the importer gives customs proof of origin, an EUR.1 certificate or, for cars up to 6,000 euros, an invoice declaration; VAT is 20% (Uprava carina, page "Sporazumi", read on 28 October 2026). The VAT base is the value determined under customs rules plus customs duty, other import charges and incidental costs up to the first destination in Serbia (VAT Act, Article 19).

The Customs Administration explains in its questions and answers (updated 5 May 2026, read on 29 October 2026) that buying or even making the car in the EU is not enough: what counts is the origin of the parts, and a car may contain at most 40% parts without EU origin. The duty rate depends on the car's basic characteristics and runs from 0% to 12.5%. If you cannot prove origin in a country Serbia has a trade agreement with, the general rate of 12.5% applies, plus 20% VAT. Customs can also collect duty afterwards if a check of the proof of origin finds it invalid or forged.

Customs checks the value against the invoice or sales contract that goes with the declaration. We did not read the row for the exact tariff heading, so for your car ask the customs office for the rate; the text of the Customs Tariff Act that we read does not list rates per car.

On excise: Article 2 of the Excise Duties Act (text up to Sl. glasnik RS 80/2026, read on 29 October 2026) lists petroleum products, biofuels, tobacco products, alcoholic drinks, coffee, e-cigarette liquids, electricity and natural gas. Motor vehicles are not listed.

Which cars can be imported

A car can be imported if it was made to the Euro 3 standard; Uprava carina treats cars made after 1 January 2002 and first registered in the EU or EFTA as meeting it, and the standard cannot be reached by later modification (Decree on the import of motor vehicles, Article 4; Uprava carina, act of 20 February 2023). A used vehicle is one that was registered and whose first registration is at least six months old. It does not have to be deregistered abroad and can enter on regular or temporary plates; it is cleared in the regular procedure only, never in the short procedure at the border.

Steps from purchase to registration

If the registration certificate stays in the country of deregistration, the copy must be certified by a competent authority abroad (court, notary, police, municipality); a certification by a sales agency or an automobile club is not accepted (Uprava carina, act of 20 February 2023). For registration the Ministry of the Interior's rules list a roadworthiness certificate not older than 30 days, compulsory liability insurance, proof that customs and tax obligations are settled, proof of payment of the registration costs, proof of ownership or origin and proof of identity (Rulebook on registration, Article 5).

The same topic in Serbian: Uvoz automobila iz Nemačke u Srbiju.

Plates for the drive from Germany

You need plates and insurance valid in every country on your route; temporary plates are not harmonised in the EU (Your Europe). A German export plate is valid for the period of the insurance, at most one year (§ 45 FZV), a short-term plate until the end of the fifth day after issue (§ 42 FZV). As one example the Berlin office charges at least 33.20 euros plus the plates (Service Berlin).

What this means for buyers and dealers

For a private buyer

Ask the seller for an EUR.1 or an invoice declaration before you pay: without proof of origin the Customs Administration gives a duty rate of 12.5%. Keep the original registration certificate, or its certified copy, in the file.

For a dealer

A private person imports for own needs only (Uprava carina); import for resale needs different conditions, so check them at the customs office. WeltScout helps with the finding: it saves your search, watches 50+ portals in 14 countries and sends new listings to WhatsApp or e-mail once or twice a day, depending on the plan. It does not calculate customs or tax.

Frequently asked questions