Slovakia Import Regulations

Import Duties for Cars from Japan

• • The duty rate depends on the car’s type, use, and technical classification under the Combined Nomenclature (TARIC system).
• • Formula: Import Duty = Customs Value × Duty Rate.
• • Customs Value: This includes the purchase price of the car + transport costs to the EU border + other related costs.

Customs Declaration & Procedure

• • Electronic Filing: All imported vehicles must be declared to Slovak Customs electronically via the Central Electronic Folder system.
• • Professional Assistance: Due to the complexity of the Combined Nomenclature (TARIC), it is highly recommended to use a customs clearance agent or professional shipping company to handle the declaration.

Value Added Tax (VAT)

• • Standard Rate: 20% in Slovakia.
• • VAT Base: Calculated as (Customs Value + Import Duty + Transport costs within the EU).
• • No Exemption: Similar to duties, VAT exemptions for personal luggage or online shipments do not apply to automobiles.

Excise Duty

• • Passenger Cars: Excise duty is generally not applicable for standard passenger vehicles.
• • Note: Excise duties in Slovakia are typically reserved for products like mineral oils, electricity, alcohol, or tobacco.

Summary of Expected Costs

• • Import Duty: Calculated based on the specific TARIC code.
• • Slovak VAT: 20% of the total adjusted value (including duty and EU freight).
• • Administrative Fees: Customs clearance services, registration fees, and potential storage costs at the bonded warehouse.