No customs duty — but the PP-MV return is due in 15 days and PPMV is payable anyway

Updated July 2026

🚗 Can I bring a used car from Germany without paying customs duty or tax?

With conditions

Quick answer

There is no customs duty — but the import is not free. Since Croatia joined the EU (1 July 2013) bringing a used car in from Germany involves no customs formalities, but within 15 days of entry you must file a tax return with the Customs Administration on form PP-MV and pay the special tax on motor vehicles (PPMV). Without a customs decision showing the PPMV paid, the vehicle inspection station cannot register the car. Croatian VAT at 25 % only applies if the vehicle counts as "new" for VAT purposes: supplied within 6 months of first use OR with no more than 6,000 km. The myth "an EU car costs nothing extra" dies on PPMV; the myth "every import means customs duty" dies on the single market.

📋 The rules

No customs duty inside the EU: bringing a vehicle in from another member state is an intra-EU entry with no customs formalities — customs charges arise only on imports from third countries (Customs Administration, CVH).
Declaring the PPMV: form PP-MV is filed with the competent customs office within 15 days of the vehicle entering Croatia; it can also be filed online through e-Građani (the e-Citizens portal), and the car is registered only once the decision shows the PPMV as paid.
How the PPMV is calculated: a value component (based on the Croatian market price of the vehicle) + a CO2 component (WLTP for vehicles first registered from 1 January 2021, NEDC for older ones), under Regulation NN 156/22, in force since 1 January 2023; a used car pays only the "remainder" — the tax due on a new car, reduced for depreciation under Table 1 of the Ordinance (the fast route, no inspection of the vehicle) or according to a customs officer's valuation recorded in a report, which you can challenge within 15 days with the findings of a court expert.
VAT: the 25 % rate applies only to "new means of transport" — for VAT purposes a car is new if it was supplied within 6 months of first use or has no more than 6,000 km (one condition is enough); the acquisition is reported to the Customs Administration within 10 days on the Stjecanje NPS form.
Paperwork and first registration: before the PP-MV filing you need the COC document or, failing that, a manufacturer's certificate obtained through the Croatian representative of the brand; before first registration you also pay the end-of-life vehicle management fee, and the car goes through conformity assessment (homologation, CVH) and a roadworthiness test.

🔓 Exceptions

Fully electric vehicles and any vehicle with CO2 emissions of 0 g/km, as well as vehicles over 30 years old classified as vintage (oldtimer), are not subject to PPMV at all (Art. 5(2) ZPPMV).
A car that looks used can still be "new" for VAT: if it has under 6,000 km OR is less than 6 months past first use, Croatian VAT at 25 % is due regardless of how it was taxed abroad — the classic expensive surprise.
Imports from third countries (e.g. Switzerland, the United Kingdom) do not enjoy the EU rule: on top of PPMV you pay customs duty and import VAT before registration.

⚠️ Penalties & fines

The worst outcome is not a fine but the inability to register: without a customs decision showing the PPMV paid, the inspection station may not put the vehicle on Croatian plates — the car just sits. A late or missing PP-MV return exposes the acquirer to the penalty provisions of the ZPPMV and to interest, and residents driving daily on foreign plates are a standing target for Customs Administration checks for PPMV avoidance. Choose the valuation route and then ignore the report for 15 days, and the assessed amount locks in — the decision follows at once, and contesting it later is no longer an option.

📎 Official sources

Last verified: 2026-07-12

❓ Frequently asked

Is customs duty payable on a car bought in Germany?

No — there have been no customs formalities inside the EU since 1 July 2013, so bringing a car in from Germany carries no duty. The special tax on motor vehicles (PPMV) still applies and is declared within 15 days of entry.

When is 25 % VAT also payable on an imported car?

Only when the vehicle is "new" for VAT purposes: supplied within 6 months of first use OR with no more than 6,000 km. One condition is enough, so even a seven-month-old car with 3,000 km carries 25 % VAT.

What if I miss the 15-day PP-MV deadline?

The car cannot be registered until the customs decision shows the PPMV as paid, and a late return exposes you to the penalty provisions of the ZPPMV and to interest. The 15 days run from the day the vehicle enters Croatia.

Is PPMV payable on an electric car?

No — vehicles with CO2 emissions of 0 g/km and vehicles over 30 years old classified as vintage are not subject to PPMV at all (Art. 5(2) ZPPMV). Homologation and the roadworthiness test are still mandatory.

Does the same apply to a car from Switzerland or the UK?

No — those are third countries, so customs duty and import VAT are payable before registration on top of PPMV. The rule about no customs formalities covers only vehicles brought in from EU member states.

🔎 Common searches

What people search to land here:

“importing a used car from germany to croatia”
“croatia ppmv car tax calculator”
“customs duty on car from eu croatia”
“croatia car import 6000 km rule”
“pp-mv form 15 day deadline”
“registering an imported car in croatia”