Importing a Car from Germany to Ukraine in 2026: Customs Duties, EUR.1, and Total Costs

You’ve found a car in Germany, agreed on a price — and then comes the question that catches most buyers off guard: how much more do you owe before that car gets Ukrainian plates? This article breaks down the full cost chain from purchase to registration, and pinpoints the one factor that most often costs buyers thousands of euros extra.

# Why EUR.1 doesn’t always mean zero duty

This is the single most common mistake when buying a car in Germany: buyers assume that purchasing in the EU automatically means no import duty. It doesn’t. The zero-duty rate depends on where the car was manufactured, not where it’s sold.

An EUR.1 (movement certificate) is a preferential origin document. It confirms that a car was produced in the EU and meets the rules of origin under the EU–Ukraine Association Agreement. That certificate is what unlocks the 0% duty rate on entry to Ukraine.

Buy a BMW or Mercedes built in Bavaria or Stuttgart from a Munich dealer — EUR.1 is obtainable, and there’s no duty. But if that same dealer sells you a Toyota Camry from Japan, a Honda CR-V from the US, or a Kia Sportage from South Korea — none of those are EU-origin. No EUR.1 will be issued, and Ukraine will charge 10% of the customs value.

Checking the manufacturing country is straightforward: the first three characters of a VIN identify the country and manufacturer. Codes starting with “WBA”, “WDD”, or “WVW” mean Germany. “JTD” and “JHM” point to Japan; “KNA” means South Korea.

In Germany, EUR.1 is issued by the Hauptzollamt (the main federal customs office). The seller or a customs broker submits the application along with vehicle documents and proof of EU manufacture. If a seller tells you “it’ll all be fine automatically” — ask specifically whether they’ll apply for EUR.1, and get that confirmation in writing.

Electric vehicles pay zero duty regardless of where they were built — a separate exemption that remains in place for 2026.

# How to calculate the full import cost

Customs value equals the car’s purchase price plus the cost of delivery to the Ukrainian border. Everything else is calculated from that figure.

Duty — 0% or 10% of customs value, depending on origin.

Excise tax = rate × engine displacement in litres × vehicle age in years (capped at 15). Rates are set by the Tax Code of Ukraine, Article 215:

• Petrol: €50 per litre for engines up to 3,000 cc; €100 per litre above 3,000 cc.
• Diesel: €75 per litre up to 3,500 cc; €150 per litre above 3,500 cc.
• Hybrid: flat €100 per vehicle, regardless of displacement or age.
• Electric: €1 per kWh of battery capacity.

Age is a multiplier. A 2.0 L petrol car from 2018 imported in 2026 pays: €50 × 2.0 × 8 = €800 in excise.

VAT — 20% of the combined base: customs value + duty + excise tax.

Pension levy is paid at first registration in Ukraine: 3%, 4%, or 5% of the vehicle’s value, depending on whether it falls below or above thresholds of 165 and 290 subsistence minimums for working-age adults. In 2026, that minimum is UAH 3,328. Electric vehicles are exempt from the pension levy.

Example calculation (illustrative figures):

Example: BMW 318i, 2022, 2.0 L petrol, bought in Munich for €25,000, with EUR.1 (manufactured in Bavaria). Delivery to the Ukrainian border: €500. Customs value = €25,500.

• Duty: 0% (EUR.1 in hand) = €0
• Excise: €50 × 2.0 L × 4 years = €400
• VAT base: €25,500 + €0 + €400 = €25,900
• VAT: €25,900 × 20% = €5,180
• Total customs charges: €5,580

Without EUR.1 (same car, Japanese manufacture):

• Duty: €25,500 × 10% = €2,550
• Excise: €400 (unaffected by origin)
• VAT: (€25,500 + €2,550 + €400) × 20% = €5,690
• Total: €8,640 — €3,060 more.

The pension levy is calculated separately in UAH at the exchange rate on the day of registration. For a precise figure that includes the current rate and levy, use the customs duty calculator.

# What to sort out in Germany before you drive

Two things need to happen on the German side before you leave: deregistering the car and getting permission to drive it to the border.

Deregistration (Abmeldung) is handled by the local Zulassungsstelle (vehicle registration authority). The seller deregisters the car, giving it “abgemeldet” status. Without this, the vehicle technically remains registered to the previous owner in Germany. The buyer receives the vehicle registration documents: Zulassungsbescheinigung Teil I and Teil II.

Export plates (Ausfuhrkennzeichen) allow you to drive from Germany to any border crossing within the plate’s validity period. They’re issued by the same Zulassungsstelle under § 45 FZV. You’ll need:

• proof of liability insurance covering the full validity period of the plates;
• a valid German vehicle inspection certificate (HU — Hauptuntersuchung), valid throughout that same period;
• vehicle documents.

Ausfuhrkennzeichen are valid for a maximum of one year, and never beyond the insurance expiry date. Transit insurance can be arranged as a Grenzversicherung (border insurance) or international coverage with a Green Card. Without a valid policy — Green Card or border insurance — the car won’t cross.

One more thing: if the car was previously used regularly in Germany, check whether it has acquired a permanent location (Standort) in Germany under § 46 FZV. If it has, formal German registration may be required, and export plates alone won’t suffice. The Zulassungsstelle can advise.

If you’re paying cash in Germany, be aware of the National Bank of Ukraine (NBU) currency restrictions for Ukrainian residents: payments abroad from hryvnia accounts are capped at UAH 200,000 per month in equivalent. Paying with a foreign-currency card carries no such cap, except for certain transaction types (NBU Resolution No. 18).

# Who can bring a car in temporarily without customs clearance

If you haven’t decided whether you’re staying in Ukraine long-term, you can defer customs clearance.

A Ukrainian citizen with permanent residence abroad — a customs non-resident — can bring a foreign-registered car into Ukraine temporarily for up to one year without paying any customs duties (Customs Code of Ukraine, Article 380). After a year, the car must either leave or be cleared through customs.

If you’re registered with a Ukrainian consulate on a temporary basis, an even simpler option applies: one passenger car, up to 60 days per calendar year, duty-free.

There’s also a separate route for those returning permanently. If you’ve lived abroad for at least three years, the car has been in your name and registered abroad for at least one year, and you bring it in within six months of obtaining a Ukrainian permanent residence document, you can import it duty-free (Customs Code of Ukraine, Article 374). The catch: you can’t sell that car for two years without paying the full duties retroactively.

When this doesn’t work: if you plan to sell the car in Ukraine or register it in someone else’s name straight away, temporary import solves nothing. A foreign-registered vehicle can’t be re-registered to another person, and customs clearance will be unavoidable.

# Common mistakes when importing a car from Germany

Buying a Japanese car from a German dealer and expecting EUR.1. The result: an unexpected 10% duty bill at the Ukrainian border. Always check the VIN before signing.

Not checking the HU expiry date before driving. Ausfuhrkennzeichen are only issued for the remaining duration of a valid German inspection. If the HU expires in a month but the drive takes two weeks, you may be refused plates or get ones valid for just a month.

Paying cash over the NBU limit. If you’re a Ukrainian resident paying from a hryvnia account, the monthly cap is UAH 200,000. A foreign-currency card or account gives you more flexibility.

Forgetting the pension levy. It’s not part of what people typically call “customs charges,” but it’s paid at first registration in Ukraine and can add 3–5% of the vehicle’s value to the bill.

Skipping a pre-purchase condition check after long storage. A car that’s sat for months may fail the HU needed for Ausfuhrkennzeichen — or arrive needing repairs you didn’t budget for.

# See also

• Customs Duty Calculator — calculate duty, excise tax, and VAT for your specific car
• Каско в Україні 2026: ціна, тарифи 12 страховиків, як здешевити поліс — comprehensive car insurance once your vehicle is registered
• Ukrainian Banks: Catalogue and Comparison — where to open a foreign-currency account or card for payments abroad