Vehicle Import Rules by Country
Last reviewed: 2026-05-13. Vehicle-import regulations change with national budgets; emissions-zone overlays (London ULEZ, Paris Crit'Air, German Umweltzone) further restrict older imports beyond the formal-admission rules below.
| Country | Temp admission | Duty + VAT | Emissions / homologation | Age limit / RHD-LHD / notes |
|---|---|---|---|---|
 Argentina | Tourists may circulate on a foreign-plated vehicle under a temporary-import permit for the duration of an authorised stay | Extra-Mercosur new-vehicle duty around 35% plus 21% IVA and other domestic taxes; used-vehicle import was prohibited outright by decree for decades outside narrow classic-car and returning-resident (menaje) regimes | Homologation by the national transport/industry authority required for road use | Age: Historically no personal-import route for ordinary used vehicles at all; classic/collector vehicles have their own simplified regime RHD/LHD: LHD standard Resolution 271/2025 (July 2025) significantly liberalised the regime, for the first time letting any Argentine citizen import one new or used vehicle per calendar year without a classic-car or relocation justification — though the vehicle cannot be resold for two years, reversing decades of near-total protectionism for the domestic Mercosur-integrated auto industry. |
 Australia | 12-month carnet de passage | 5% import duty + 10% GST + luxury car tax (33%) on vehicles above LCT threshold (~AUD 80k); vehicles subject to Australian Design Rules (ADR) compliance | Strict ADR compliance — non-compliant vehicles cannot be registered. Personal-import scheme + RAWS scheme for pre-1989 / specialty vehicles | Age: 25+ years more relaxed; pre-1989 personal-import eligible RHD/LHD: RHD required; LHD imports must be converted by approved RAWS workshop Very strict — Australia is the hardest major-destination for vehicle import outside of personal-import-of-RHD-LHD-convertible categories. https://www.infrastructure.gov.au/infrastructure-transport-vehicles |
 Austria | 6 months without Austrian registration for non-residents | 10% non-EU duty + 20% USt (VAT); NoVA registration tax charged separately as (CO2 g/km − 91) ÷ 5 as a percentage of net price, capped at 70%, plus a CO2 malus above 155g/km | EU Certificate of Conformity required; non-EU vehicles need Einzelgenehmigung individual approval via a technical testing body | Age: No fixed age limit; historic-plate concessions typically apply from 30 years RHD/LHD: LHD standard; RHD permitted with technical modification NoVA is fully waived for battery-electric vehicles; the CO2 threshold used in the NoVA formula tightens each year (91g/km in 2026, falling to 88g/km in 2027), so the same imported car becomes progressively more expensive to register over time. |
 Belgium | 6 months without local registration | 10% non-EU duty + 21% VAT; regional registration tax (BIV) in Flanders + Brussels based on emissions | Federal Public Service Mobility approval | Age: 25+ years oldtimer classification RHD/LHD: Either |
 Brazil | Carnet for tourists; not permitted for residents | 35% import duty + ICMS + IPI = effective 50-60%+ tax burden on imported vehicles | CONTRAN approval; many models simply not approved | Age: Pre-1968 only via classic-vehicle exemption RHD/LHD: LHD required Brazil has among the world's heaviest personal-vehicle import burdens combined with restrictions on older vehicles. |
 Canada | 1-year visitor's temporary import; permanent import requires RIV registration | 6.1% duty for vehicles not from US/Mexico; 0% under USMCA; 5% federal GST + provincial sales tax; air-conditioner excise CAD 100 | Transport Canada Registrar of Imported Vehicles (RIV) admissibility check; recall clearance required | Age: 15-year exemption (1 year for some specific cases) — vehicles older than 15 years bypass admissibility list RHD/LHD: LHD standard; RHD allowed federally but several provinces have restrictions (BC requires 15+ yr; SK 15+ yr; etc.) https://www.tc.gc.ca/en/services/road/importing-vehicle.html |
 Chile | Tourists may circulate on foreign plates for the duration of an authorised temporary stay under a customs permit | New vehicles: duty as low as 0% from FTA-partner origins (Chile has an extensive free-trade-agreement network) + 19% IVA + an additional luxury/emissions surtax on high-value models; used-vehicle import is prohibited by Ley 18.483 (1985) for ordinary buyers | SEC/MTT homologation for new vehicles; a technical review (revisión técnica) applies at registration | Age: Used imports are barred outright except for return-of-residence cases, vehicles 50+ years old (historic), and special-purpose vehicles RHD/LHD: LHD standard Chileans returning after 1+ year of continuous residence abroad may import one used vehicle they owned before the move — the main legal route for an ordinary used-vehicle import into Chile. |
 Colombia | Tourists may circulate on foreign plates for up to 6 months (renewable in some cases); not available as a route to permanent local use | Used-vehicle import is not authorised for ordinary buyers under the Andean automotive framework — only vehicles of the current or following model year may be imported new; DIAN duty on new imports from non-FTA origins runs around 35% plus 19% IVA | RUNT registration and technical-mechanical/emissions inspection required | Age: Effectively new-vehicle-only for ordinary imports; used vehicles are restricted to classic/antique categories (with Automobile Club certification) or specific relocation, diplomatic, and free-trade-zone regimes RHD/LHD: LHD standard Colombians relocating home after 1+ year abroad can bring one used vehicle under the menaje/relocation-of-residence regime with tariff relief — otherwise the used-import prohibition is strictly enforced, with confiscation a real risk for unauthorised attempts. |
 Costa Rica | Tourists may drive a foreign-plated vehicle for up to 90 days; temporary-resident permits extend this further without local registration | Combined import tax scales steeply by vehicle age: roughly 52% of fiscal value for vehicles under 3 years old, 64% for 4-5 years old, and 79% for vehicles 6+ years old | RITEVE roadworthiness/emissions inspection required at registration; valuation is set by Hacienda's official 'Autovalor' schedule if higher than the purchase invoice | Age: No formal age prohibition, but the steep age-based tax escalation strongly discourages importing anything older than a few years RHD/LHD: LHD standard Because the taxable value is the higher of the invoice price or Hacienda's own blue-book-style Autovalor figure, buyers cannot reduce their tax bill by under-invoicing a purchase — most relocators find it cheaper to sell abroad and buy a comparable car locally. |
 Czech Republic | 6 months for non-resident visitors without Czech registration | 10% non-EU duty + 21% DPH (VAT); no separate excise/registration tax on passenger cars, only a flat administrative registration fee | EU Certificate of Conformity for EU-typed vehicles; individual approval (STK technical inspection) plus an emissions test for others | Age: No fixed age limit RHD/LHD: LHD standard; RHD permitted with technical modification Because the Czech Republic has no CO2- or engine-size-based registration tax (unlike Poland, Austria, or the Nordics), total import cost is comparatively predictable — duty and VAT only for non-EU vehicles, and nothing beyond VAT for intra-EU moves. |
 Denmark | Up to 12 months for visitors/students without Danish registration; ToR relief available for relocating residents | 10% non-EU duty + 25% moms (VAT); registreringsafgift (registration tax) layered separately at 25% up to DKK 65,000 of taxable value, 85% from DKK 65,000-202,200, and 150% above that | Motorstyrelsen approval; EU Certificate of Conformity required for EU-typed vehicles | Age: No fixed age limit; older/high-value vehicles are simply taxed at the top registreringsafgift bracket RHD/LHD: LHD standard The 2021 reform tied registreringsafgift more closely to a vehicle's actual value and phased in reduced rates for zero- and low-emission cars, but combustion-engine imports remain among the most expensive to register anywhere in the world. |
 EU (general) | 6-month tourist import without registration | 10% duty on non-EU vehicles + 19-27% national VAT (national rate); Transfer of Residence (ToR) exemption for moves of personal belongings owned 6+ months | EU Type Approval (WVTA) required for permanent registration; non-WVTA vehicles need national-level Individual Approval (similar to UK IVA) | Age: Specific rules per member state for vintage classification RHD/LHD: Either accepted in most EU countries; some require headlight adjustment EU intra-member moves: no duty/VAT under free-movement-of-goods principles for owned-and-used vehicles. https://europa.eu/youreurope/citizens/vehicles/registration/ |
 Finland | 6 months (extendable) for visitors without Finnish registration; ToR relief for relocating residents | 10% non-EU duty + 25.5% ALV (VAT); separate CO2-based car tax (autovero) charged on first registration, ranging from roughly 2.7% to over 50% of the vehicle's taxable value depending on emissions | Traficom type approval or individual approval for non-EU-typed vehicles | Age: No fixed age limit; car-tax calculation differs for used vs new imports based on age-adjusted value RHD/LHD: LHD standard; RHD permitted with modification Autovero is collected by the Finnish Tax Administration (Vero) at first registration, separate from the ongoing annual vehicle tax — it is the single largest cost component of importing a personal vehicle into Finland. |
 France | 6 months without local registration | 10% non-EU duty + 20% TVA; ToR exemption available | Certificat de Conformité Européen (COC) or Réception à Titre Isolé (RTI) individual approval | Age: 30+ years for vintage / Carte Grise de Collection RHD/LHD: LHD strongly preferred; RHD must adjust headlights and rear plate location Crit'Air sticker system limits older vehicles in metropolitan zones. |
 Georgia | Temporary import under a customs guarantee (bank deposit covering VAT) is common for used vehicles pending re-export or permanent registration | 0% import duty on most passenger vehicles; 18% VAT on the CIF value | No EU-style type-approval or emissions-based homologation regime; a basic technical inspection applies at registration | Age: No age limit — one of the least restrictive major used-vehicle import regimes globally RHD/LHD: Only LHD vehicles may be registered for road use, despite Georgia driving on the right; RHD vehicles common among Japan-sourced imports transiting the country generally cannot be locally registered Low duty, no age limit, and no emissions testing have made Georgia a major regional hub for used-vehicle imports and re-export toward Central Asia and the Caucasus, particularly from Japan and the US — though the RHD registration restriction limits which of those vehicles can actually be driven locally. |
 Germany | 6 months without local registration | 10% non-EU duty + 19% VAT (ToR exemption for residents moving with vehicle owned 6+ months) | TÜV inspection + COC (Certificate of Conformity); non-EU vehicles need Einzelabnahme individual approval | Age: 30+ years for H-Kennzeichen historic-vehicle plates (low road tax + insurance) RHD/LHD: Either; LHD standard Strict environmental zones (Umweltzone) in major cities — Euro-4 or better required. |
 Greece | 6 months for visitors without Greek registration; ToR relief for relocating residents | 10% non-EU duty + 24% ΦΠΑ (VAT); registration tax (τέλος ταξινόμησης) charged separately from CO2 emissions with a steep multiplier above roughly 150-190 g/km, plus an environmental surcharge for pre-Euro-6 imports | EU Certificate of Conformity for EU-typed vehicles; AADE registration and KTEO roadworthiness check | Age: No fixed age limit, but the environmental surcharge specifically targets used imports below Euro 6 standard RHD/LHD: LHD standard; RHD permitted with modification Registration tax is calculated on the vehicle's pre-tax retail price with a used-vehicle age discount applied, but the CO2 multiplier means larger-engined imports can face effective registration-tax rates well above the headline VAT rate. |
 Hong Kong | Temporary 1-year importation for visitors | Vehicle First Registration Tax (FRT) ~46-132% based on taxable value | Environmental Protection Department + Transport Department | Age: No specific age limit; older vehicles taxed similarly RHD/LHD: RHD required FRT is the main cost driver — frequently doubles the vehicle's value for high-value cars. |
 India | Short-term self-drive import by tourists is not a realistic route; carnet-based temporary entry exists mainly for rallies/events | Customs duty on used-car imports runs from roughly 125% up to 165% of assessed value depending on engine size/type, with further GST and compensation cess applied on top | Type approval by an authority such as ARAI required; imported vehicles must meet current Indian (Bharat Stage) emissions and safety standards | Age: Used vehicles must generally be under 3 years old from the date of manufacture to qualify for import at all under CBIC rules RHD/LHD: RHD standard (matches Indian left-side traffic) Returning NRIs/OCIs can import one vehicle under Transfer of Residence relief if they lived abroad 2+ years and owned/registered the vehicle abroad for 1+ year — but the duty rate remains punitive even under TR, so most relocators sell abroad and buy locally instead. |
 Ireland | 6-month temporary import for visitors without Irish registration; relocating residents must register and pay VRT within 30 days of the vehicle entering the state | 10% duty applies only to non-EU-origin vehicles; 23% VAT; VRT (Vehicle Registration Tax) charged separately at 7%-41% of Open Market Selling Price based on WLTP CO2 band, plus a NOx levy (capped at €600 petrol / €4,850 diesel) | EU Certificate of Conformity (CoC) or individual approval for non-EU-typed vehicles; National Car Test (NCT) roadworthiness cert required for used cars | Age: No fixed age limit, but the NOx levy and top CO2 bands make older/high-emission imports disproportionately expensive RHD/LHD: RHD standard (matches the UK-sourced used-import market); LHD permitted but unusual Post-Brexit, UK-sourced used cars lost automatic EU free-movement treatment — most now pay VRT based on CO2 exactly like non-EU imports, which sharply raised the cost of Ireland's traditionally large UK-used-import trade. |
 Italy | 6 months without local registration | 10% non-EU duty + 22% IVA + IPT property tax based on engine size | Italian Motorizzazione Civile (MCTC) homologation | Age: 20+ years auto storica for ASI/FMI registration RHD/LHD: LHD standard; RHD allowed with technical inspection |
 Japan | Carnet de passage | 0% duty + 10% consumption tax + automobile tax based on engine displacement | Shaken inspection every 2 years; strict emissions for newer vehicles | Age: Vintage classification 25+ years RHD/LHD: RHD standard; LHD allowed with parking lights modification |
 Mexico | 180-day Temporary Vehicle Import Permit (TIP) for tourists/temporary residents | 0% duty for NAFTA/USMCA-origin vehicles (US/Canada); 50% duty for non-NAFTA + 16% IVA + ISAN luxury-car tax | NOM standards required for permanent import; SEMARNAT approval | Age: 8-9 year old vehicles eligible for definitive import (specific year windows) RHD/LHD: LHD required TIP-vehicle-not-returned creates a 20% deposit forfeiture and travel-database flag. |
 Netherlands | 6 months without local registration | 10% non-EU duty + 21% BTW + BPM vehicle tax (CO2-based, can be substantial) | RDW (Dienst Wegverkeer) approval | Age: 40+ years exempt from BPM and road tax RHD/LHD: LHD standard; RHD requires modification BPM is the principal cost — can exceed €10,000 for high-emissions vehicles. |
 New Zealand | 12 months for visitors | 0% import duty on most cars + 15% GST; emissions-related fees | WoF (Warrant of Fitness) compliance + entry certification by EVD or AA | Age: 20+ years easier rules; specific Japan-import VIVA scheme RHD/LHD: RHD standard; LHD only for vehicles 20+ years old or special-purpose More relaxed than Australia. Major used-JDM market — many Japanese vehicles arrive directly. |
 Norway | Specific resident-vs-visitor rules | Vehicle import tax (engangsavgift) based on CO2 + NOx + weight — among the world's highest; 25% VAT | Statens Vegvesen approval | Age: 30+ years exempt from new-vehicle import tax (reduced rate) RHD/LHD: LHD standard Norway's vehicle taxes are extreme — a new petrol/diesel car can attract NOK 200,000+ in registration tax. EVs are heavily subsidised. Strongly favours selling abroad and buying locally. |
 Panama | Tourists may circulate on a foreign registration for up to 90 days (extendable); permanent residents must import or register locally thereafter | Import tax on a sliding CIF-value scale — 15% up to $8,000, 18% from $8,000.01-$20,000, higher tiers above that — plus 7% ITBMS (VAT); electric vehicles are exempt from the import tax | Basic technical/safety inspection (Revisión Vehicular) at registration; no CO2-based homologation regime | Age: No general age restriction on personal-use imports RHD/LHD: LHD standard Pensionado (retiree) visa holders qualify for a one-time duty-free vehicle import every two years under Panama's retiree-incentive law, a widely used route for relocating expats. |
 Philippines | Foreign tourists generally do not self-drive imported vehicles; temporary-import routes are narrow and mainly cover diplomatic and special-project vehicles | New-vehicle imports face standard customs duty plus 12% VAT and an excise tax scaled by net manufacturer's price (bracket rates from roughly 4% up to 50% for the highest-value tier); used-vehicle import is banned for ordinary buyers under Executive Order 156 as amended by EO 877-A | Bureau of Customs and LTO registration; DTI import clearance required for any authorised used-vehicle entry | Age: Effectively new-vehicle-only for ordinary buyers; the No-Dollar Importation exception has its own eligibility rules rather than a simple age cutoff RHD/LHD: LHD standard (the Philippines drives on the right, unlike much of RHD Southeast Asia) The narrow No-Dollar Importation exception covers returning Filipino residents (1+ year abroad), qualifying immigrants/dual citizens, and specific retiree/scientist visa holders — limited to one vehicle per family, which cannot be resold for 3 years. |
 Poland | EU vehicles need no temporary-admission permit; non-EU visitors typically limited to 6 months without Polish registration | 10% non-EU duty + 23% VAT; excise duty (akcyza) charged separately at 3.1% of value for engines up to 2,000cc and 18.6% above 2,000cc — fully electric and hydrogen vehicles are exempt | EU Certificate of Conformity for EU-typed vehicles; individual technical inspection for others | Age: No fixed age limit RHD/LHD: LHD standard; RHD (e.g. UK-market cars) requires headlight and speedometer adjustment Poland is one of the EU's largest used-car reimport markets (mainly German-sourced vehicles) precisely because akcyza is engine-size-based rather than CO2- or value-based, making older, larger-engined used cars comparatively cheap to bring in versus Nordic or Mediterranean member states. |
 Portugal | 6 months tourist; ToR for residents | 10% non-EU duty + 23% IVA + ISV vehicle tax (~€2,000-€20,000+ depending on cylinder capacity + CO2) | IMT homologation | Age: 30+ years veículo de coleção RHD/LHD: LHD standard ISV is the main cost driver — frequently exceeds the vehicle's value for older or high-displacement cars. Major reason expats often sell their cars before moving. |
 Singapore | Strictly limited; visitors typically rent locally | 20% customs duty + 9% GST + ARF (Additional Registration Fee, 100-220% of OMV) + COE (Certificate of Entitlement) at auction $50,000-$100,000+ | LTA approval; strict deregistration scheme | Age: Generally <3 years from manufacture for personal-import RHD/LHD: RHD required Among the world's most expensive jurisdictions for personal car ownership. COE auction alone often exceeds the vehicle's purchase price. |
 South Africa | Carnet de passage 1 year | 25% duty (or 20% if SADC origin) + 15% VAT + ad valorem excise + CO2 tax | Import permit from ITAC + SARS clearance | Age: Strict — generally requires homologation evidence; ITAC permit needed RHD/LHD: RHD standard |
 Spain | 6 months without local registration; visitor-residence concession possible up to 1 year | 10% non-EU duty + 21% IVA; vehicle registration tax (IEDMT) 0-14.75% based on CO2 emissions | ITV homologation and DGT registration | Age: 30+ years vehículo histórico classification RHD/LHD: LHD standard; RHD permitted but requires modification certificate |
 Sweden | 1 year visitor without local registration | 10% non-EU duty + 25% VAT; vehicle tax based on CO2 emissions | Transportstyrelsen vehicle registration | Age: 30+ years classic-vehicle status RHD/LHD: Either |
 Switzerland | 1 year non-resident; ToR available | 4% duty (CHF 12-15 per 100kg) + 8.1% VAT + canton-specific registration costs | Strassenverkehrsamt cantonal-level homologation | Age: 30+ years Veteranenfahrzeug status RHD/LHD: LHD strongly preferred; RHD permitted with restrictions in some cantons Outside EU/EFTA so duty applies even from EU. Personal-moves exemption applies if vehicle owned 6+ months. |
 Thailand | 30-day tourist; longer with carnet | Used vehicle import effectively banned for personal use except: returning Thai citizens, foreign diplomats, specific exemptions. Excise + import duties combined ~200-300% effective on permitted imports | Department of Land Transport approval | Age: Strict — generally only vehicles <3 years old where personal import is permitted RHD/LHD: RHD required Thailand effectively bans used-vehicle personal imports for most foreign residents. Most expats buy locally. |
 Turkey | Foreign-plated vehicles of tourists/temporary residents may circulate for up to 24 months (renewable) under a Customs-issued transit logbook | 10% customs duty on non-EU-origin vehicles (0% for qualifying EU-origin under the Turkey-EU Customs Union); 20% KDV (VAT); ÖTV (Special Consumption Tax) layered separately on a steeply progressive scale by engine size and price band — commonly 45%-220% depending on the vehicle | Ministry of Trade / Ministry of Industry and Technology type-approval; individual approval required for non-type-approved imports | Age: Personal/permanent import of a used vehicle by an ordinary resident is heavily restricted — realistic routes are largely limited to returning citizens and diplomats under specific customs regimes RHD/LHD: LHD standard Combined ÖTV + KDV + duty routinely doubles or triples a vehicle's pre-tax price, which is why Turkey has one of the world's highest showroom prices for models sold cheaply elsewhere — personal import rarely beats buying locally. |
 United Arab Emirates | Short-term tourist | 5% customs duty + 5% VAT; salvage / damaged-vehicle restrictions | Emirates Authority for Standardisation and Metrology (ESMA) approval | Age: <5 years standard import; older requires special approval RHD/LHD: LHD required Strict on older vehicles — generally only vehicles <5 years old accepted for personal import. |
 United Kingdom | 6-month temporary import for visitors; permanent: NOVA (Notification of Vehicle Arrivals) within 14 days, IVA (Individual Vehicle Approval) test required | 10% duty on non-EU origin vehicles; 20% VAT (deferred for personal-moves under Transfer of Residence relief if owned 6+ months before move and used 12+ months) | IVA test costs £450-£780 depending on category; required for non-Type-Approved cars | Age: No age limit for import; cars 25+ years are easier (relaxed IVA, classic-car category) RHD/LHD: RHD standard; LHD allowed but unusual Post-Brexit: EU-origin vehicles face 10% duty + 20% VAT unless ToR exemption claimed. ULEZ in London adds £12.50/day for non-Euro-6 diesels. |
 United States | 1-year temporary import for non-residents under HS 9802.00.40 | 2.5% duty on passenger cars, 25% on light trucks ('chicken tax'); no federal VAT; state sales tax 0%-10% on registration | EPA + DOT/NHTSA compliance required for permanent import; non-compliant vehicles must be modified by Registered Importer (RI) or be 25+ years old | Age: 25-year exemption — vehicles older than 25 years bypass FMVSS/DOT requirements RHD/LHD: LHD required for road use; RHD allowed for 25+ year old vehicles JDM (Japanese Domestic Market) car import is a major use case — only models 25+ years old (year-by-year basis from production date). |
Reading this matrix
- Temporary admission (carnet de passage, tourist visa, ToR) lets you bring a vehicle for limited time without permanent registration. Useful for short relocations or while planning.
- Transfer of Residence (ToR) exemption in EU/UK exempts personal-use vehicles from duty + VAT if owned + used 6+/12+ months before the move. Major savings if applicable.
- The 25-year rule (US) and similar age-based exemptions in other countries (Canada 15yr, Australia/NZ 20-25yr) allow older vehicles to bypass modern emissions/safety standards.
- RHD/LHD conversion is expensive ($5,000-$15,000+) and required for road-legal use in Australia, NZ, Japan, HK, Singapore, Malaysia, UK, Ireland, India, South Africa, Thailand.
- Vehicle-specific registration taxes beyond duty/VAT — Portugal ISV, Netherlands BPM, Norway engangsavgift, Singapore COE+ARF, Hong Kong FRT — frequently exceed the vehicle's residual value. Always model this before considering import.
- Emissions-zone overlays further restrict older imports — London ULEZ (£12.50/day for non-Euro-6 diesel), Paris Crit'Air, German Umweltzonen, Madrid Central restrict pre-Euro-6 vehicles in city zones.
- Specialist importers handle paperwork, conversion, and homologation. Cost typically 10-25% of vehicle value depending on origin/destination. For most relocators, selling locally + buying locally beats import economics.
See also: Driving licence exchange · Voltage / plug compatibility · Pet relocation.