AutoNesi · Import guide
Calculate all fees when importing a used vehicle into North Macedonia: customs, DMV, VAT, registration. Uses the Schwacke catalog as the value reference, and the EUR.1 discount for EU vehicles.
Enter vehicle details. The estimate is approximate. Customs determines the exact amounts based on the Schwacke value and the official rates.
⚠️ This is an approximate calculator for informational purposes. For the official calculation, see the official Customs Administration calculator.
Importing a used car into North Macedonia involves four charges. Customs duty: 1% of the customs value (vehicle + transport) for EU vehicles with an EUR.1 certificate, 5% without it, and 7% for oldtimers (collector vehicles, tariff heading 9705). DMV (motor vehicle tax): a value component of 0% to 20% plus a CO₂ component per the official WLTP/NEDC tables of Official Gazette 220/23 - for example, a diesel at 145 g/km (NEDC) pays 270 denars per gram. Electric vehicles are fully exempt from DMV, and plug-in hybrids pay 50%. VAT: 18% on (customs value + duty + DMV). Administrative costs: roughly 150-250 euros for the broker, technical inspection and registration. In total, importing typically costs 25-50% on top of the vehicle value, depending on fuel type and emissions.
| Charge | Rate | Base |
|---|---|---|
| Customs duty | 1% (EU with EUR.1) · 5% (no EUR.1 / non-EU) · 7% (oldtimer) | Vehicle value + transport |
| DMV - value component | 0-20% | By value table in euros (0% up to €10,000) |
| DMV - CO₂ component | 8-880 MKD/gram | WLTP/NEDC tables (Official Gazette 220/23) |
| VAT | 18% | Customs value + duty + DMV |
| Administrative costs | ~€150-250 | Broker, technical inspection, registration |
| CO₂ WLTP (g/km) | CO₂ NEDC (g/km) | Petrol/LPG/CNG (MKD/g) | Diesel (MKD/g) |
|---|---|---|---|
| 0-1 | 0-1 | 0 | 0 |
| 1-63 | 1-50 | 8 | 15 |
| 64-94 | 51-75 | 15 | 30 |
| 95-113 | 76-90 | 30 | 60 |
| 114-123 | 91-100 | 45 | 90 |
| 124-135 | 101-110 | 60 | 120 |
| 136-153 | 111-130 | 75 | 150 |
| 154-160 | 131-140 | 105 | 195 |
| 161-172 | 141-150 | 180 | 270 |
| 173-188 | 151-170 | 265 | 375 |
| 189-210 | 171-190 | 390 | 510 |
| 211-249 | 191-225 | 495 | 605 |
| 250-282 | 226-255 | 590 | 750 |
| 283+ | 256+ | 695 | 880 |
DMV CO₂ component = emissions (g/km) × coefficient. For vehicles without CO₂ data: DMV = kW × 120-360 MKD, depending on the Euro norm.
Updated: 17 July 2026 · Sources: Law on Motor Vehicle Tax (Official Gazette 261/19), Regulation 277/19 as amended by 220/23, Customs Administration of North Macedonia.
1% if the vehicle is from an EU country and you have an EUR.1 certificate. 5% without EUR.1 or for vehicles from non-EU countries. Calculated on (vehicle value + transport).
Introduced 2020. Ad valorem part (0-20% of value, by table) + CO₂ part per the new WLTP/NEDC tables (Official Gazette 220/23, in force since October 2023). ⚡ Electric vehicles are fully exempt, plug-in hybrids pay 50%. Vehicles without CO₂ data are taxed by the kW × Euro norm formula.
Calculated on: customs value + customs + DMV. The single largest item in the total calculation. Same rate for all vehicles.
Official reference the Macedonian customs uses for catalog value. If your invoice is lower, customs compares with Schwacke and may adjust the calculation base.
Customs broker (~€80-150), technical inspection (~€30-50), registration and plates (~€50-100), transport insurance. Total around €150-250.
Certificate of EU origin. With it your customs drops from 5% to 1% - hundreds of euros in savings. Ask the seller before paying for the vehicle.
A vehicle in original condition, at least 30 years old and a model no longer in production, clears customs as a collector item (CT 9705): 7% customs + 18% VAT, no DMV. "Historic vehicle" registration requires 35+ years and an oldtimer certificate.
AutoNesi offers a "Car by Order" service - we find the vehicle in Germany/Switzerland, inspect it, import it, and handle all documents and registration. Full service, no hidden costs.
For vehicles with an EUR.1 certificate from EU countries, customs is 1% of the customs value. Without EUR.1, or for vehicles from non-EU countries, customs is 5%. Germany is an EU member state, so with a valid EUR.1 you pay only 1% customs.
Schwacke is the official German market value catalog for vehicles. The Macedonian Customs Administration uses Schwacke as a reference value for imports. If your invoice shows a lower amount, customs compares it with Schwacke and may adjust the base for calculating duties.
DMV was introduced in 2020 and replaced the old excise. It consists of: (1) Ad Valorem - percentage of vehicle value, and (2) Specific - based on CO2 emissions (g/km). Since October 2023, new higher CO2 coefficients apply with separate tables for WLTP and NEDC measurements (Official Gazette 220/23). Lower emissions = lower DMV. ⚡ Electric vehicles are fully exempt, plug-in hybrids pay 50%. Vehicles without CO2 data are taxed by the kW × Euro norm formula.
VAT in North Macedonia is 18% and is calculated on: customs value + customs + DMV. It is the largest line item in the total import cost.
As an estimate of customs value (vehicle + transport): electric ~20-25%, petrol ~35-45%, diesel up to 10 years ~30-40%, diesel older than 15 years ~50-65%. The calculator above computes the exact figure for your case.
Yes. Older vehicles have higher DMV because they emit more CO2 and do not meet newer Euro norms. Vehicles older than 15 years pay the highest tax (up to 65% of value). Vehicles under 5 years are the most cost-effective to import.
EUR.1 is a certificate of origin from the European Union. When buying a vehicle from an EU dealer, ask for an EUR.1 - with it your customs drops from 5% to just 1% of the customs value. That can be hundreds of euros in savings. The certificate is issued by the seller or customs authority in the country of origin.
Besides customs, VAT, and DMV, you should also budget for: customs broker (~€80-150), technical inspection (~€30-50), customs storage (if needed), transport insurance, and registration of the vehicle in North Macedonia (~€50-100 for plates and documents).
A vehicle in original condition (no substantial changes to the chassis, body, steering, brakes, transmission or engine), at least 30 years old and a model no longer in production, is imported as a collector vehicle (tariff code 9705). In that case you pay 7% customs and 18% VAT, and no DMV at all. "Historic vehicle" registration status is granted to vehicles over 35 years old with an oldtimer certificate - they are not for daily use. Turn on the "Oldtimer" switch in the calculator above for this calculation.