Application for a reduction of excise duty when importing a vehicle

You can apply for a reduction or exemption from excise duty for certain vehicles. The application must be submitted before the vehicle is first registered, or in direct connection with the first registration.

Your customs broker can assist with the application process.

Vehicles

Applications may be submitted for the following types of vehicles:

• Custom-built vehicles for motorsport

• Vehicles used by rescue teams

• Specially adapted vehicles for people with disabilities

• Specially equipped vehicles for passenger transport

Further information on which vehicles qualify can be found in the Regulation on Excise Duty on Vehicles (No. 331/2000).

Conditions on use

A reduction or exemption from excise duty is subject to conditions regarding the use of the vehicle for a specified period. If the use of the vehicle changes during that period, part of the excise duty must be repaid.

Leasing companies

If the registered owner is a leasing company, it must also sign a declaration confirming that it is aware of the applicable conditions and the statutory lien. If the company intends to benefit from the excise duty reduction, it must confirm that it will repay part of the duty if the vehicle is used for purposes other than those originally specified.

Change of use or sale of the vehicle

Before selling the vehicle or changing its use, any outstanding excise duty must be settled. The amount payable depends on how long the vehicle has been used for the purpose for which the reduced duty was granted.

A change of ownership cannot be registered until the remaining excise duty has been paid.