Vehicle Import Rules by Country
One of the most expensive surprises in international relocation is the cost of importing a personal vehicle. Beyond duty + VAT(typically 10-20% combined), many countries add a vehicle-specific registration tax that can exceed the vehicle's value: Portugal ISV, Netherlands BPM, Norway engangsavgift, Singapore COE+ARF, Hong Kong FRT. Combined with homologation, emissions, and RHD/LHD considerations, most relocators sell their car before moving and buy locally.
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 |
|---|---|---|---|---|
| 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 |
| 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 |
| 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/ |
| 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. |
| 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. |
| 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. |
| 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. |
| 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. |
| 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.