Import and customs
Customs duty on an electric car is lower than on other cars, while the 20 % VAT is the same.
Translated from Serbian. Where the exact wording matters, the Serbian original applies.
- Customs duty from the EU: 0 %, with an EUR.1 or an origin declaration
- New electric car from China: 4,5 %, used 4 %
- Without preferential origin: 5 % for electric, 12,5 % for petrol, diesel and hybrid
- VAT of 20 % is always paid
- Used cars are imported with no age limit
Customs duty and VAT
VAT is calculated on the customs value plus the customs duty. Check the rate for a specific vehicle with a customs broker before you buy. Example for 30.000 €, excluding transport, forwarding and homologation:
| Origin | Customs duty, € | VAT 20 %, € | Total, € |
|---|---|---|---|
| EU, with proof of origin | 0 | 6.000 | 6.000 |
| China, new electric (4,5 %) | 1.350 | 6.270 | 7.620 |
| Without preferential origin, electric (5 %) | 1.500 | 6.300 | 7.800 |
| Same, petrol or hybrid (12,5 %) | 3.750 | 6.750 | 10.500 |
Details: China, other countries, the waste fee
- China (free trade agreement since 01.07.2024): the duty on a new electric car gradually falls to 0 % by 2034, and for a used one it is abolished within five years; for petrol, diesel and hybrid cars it is 11,3–11,7 %, to be abolished within 10–15 years. The schedule comes from the media, not from the agreement's official table.
- Countries without preferential origin include, for example, the USA, Japan and Korea. There are trade agreements with Turkey and the United Kingdom, so a preferential rate is possible with proof of origin (not confirmed).
- The importer also pays a fee for special waste streams: in 2023 it was 12 RSD per kilogram of weight, about 12.000–20.000 RSD per car. The amounts for 2026 were changed by law (Official Gazette 118/2025); no separate rule for electric cars and batteries is known.
Used electric cars
The Euro 3 standard does not apply to an electric car. Before buying, check the battery's state of health (SOH), the real range and the fast-charging history.
The subsidy does not apply to a used car. For a make with no authorised workshop in Serbia, check before importing whether the insurer accepts comprehensive cover.
Classifieds sites, used cars from dealers, independent importers and the steps for importing from the EU: used and imported electric cars.
Details: rules and the market
- The Euro 3 requirement comes from the Decree on the Import of Motor Vehicles (Article 4).
- Used electric cars make up less than 1 % of used-vehicle imports; the figures are in the statistics.
- A typical battery warranty is 8 years or 160.000 km.
- For vehicles from the USA (for example Tesla), freight forwarders warn of difficulties with the COC document and homologation.
Sources (10)
- spediter.rs — import and customs clearance of electric and hybrid vehicles (rates, origin, China, VAT, Euro standards)
- AMSS — reduced customs duties on car imports from the EU
- RT Balkan, 29.06.2024 — customs duties on Chinese vehicles under the free trade agreement
- registracija-vozila.rs, 02.09.2026 — electric vehicles from China 4,5 %
- Decree on the Import of Motor Vehicles, Article 4 (Euro 3, no age limit)
- Politika, 26.05.2023 — the special waste stream fee on car imports
- Special waste streams — new fee amounts for 2026 (Official Gazette 118/2025)
- Bloomberg Adria, 12.02.2026 — used car imports in 2025 by Euro standard
- N1, 03.05.2026 — used electric cars: import, prices, what to watch out for
- Biznis i Finansije, 22.07.2026 — used vehicle imports in the first half of 2026
Updated 22.09.2026 · next check 15.01.2027 · Report an error
Related
Electric cars in Serbia
All brands with official sales: importer, showrooms, models and starting price.
Used and imported electric cars
Where to buy an electric car outside the importers' showrooms, and what to check before you pay.
Electric car subsidies in Serbia 2026
In 2026 the state gives 5.000 € for a new electric car; applications are submitted via eUprava until 1 December.