Cost Breakdown Summary
| Import Duty (10%) | €850 |
| Excise Duty | €700 |
| VAT (20%) | €2,010 |
| Pension Fund Registration Fee (4%) | €340 |
| Total Clearance Payments | €3,900 |
Frequently Asked Questions
How is excise tax calculated for imported cars?
Excise tax is computed using the formula: Base Rate (€50 for petrol <= 3000cc, €75 for diesel <= 3500cc) multiplied by the Engine Volume Coefficient (volume / 1000) multiplied by the Vehicle Age Coefficient (full years, max 15).
Are electric vehicles exempt from customs duty and VAT?
Yes, pure electric vehicles remain fully exempt from both the 10% import duty and the 20% VAT, paying solely €1 per 1 kWh of battery capacity in excise fees.
What documents are required for border clearance?
Standard documentation comprises the bill of sale (invoice/Kaufvertrag), foreign registration certificate (tech passport / Brief), certificate of conformity, and passport/tax ID of the declarant.