Import charges must be paid when a vehicle with foreign registration plates is imported as part of household effects upon transferring legal domicile to Iceland.
Payment may be deferred for one month from the date the vehicle arrives in Iceland (based on the arrival date of the ship or other means of transport).
Charges
The import charges are:
excise duty
value-added tax (VAT)
recycling fee (on batteries and tyres included with the vehicle)
Import charges are calculated on the customs value of the vehicle. The customs value consists of the purchase price, transport costs, and transport insurance.
Enter the customs value, the vehicle’s curb weight, and information on carbon dioxide (CO₂) emissions to calculate the total price of the vehicle (including import charges) upon arrival in Iceland.
Valuation of a vehicle
The valuation of a vehicle upon import is based on:
the purchase price
the time elapsed since the purchase
You must present an invoice upon import to confirm the purchase price. If no invoice is available, the current value of the vehicle will be estimated with the assistance of a customs broker.
The value can also be estimated using the calculator.
Calculator for valuing a vehicle imported with household effects →
Enter the purchase price according to the invoice, the month the vehicle was purchased, and the estimated arrival date in Iceland.
Reductions and exemptions from excise duty
Environmentally friendly vehicles powered entirely by electricity, hydrogen, or methane are exempt from excise duty.
Special rules also apply to motorcycles, bicycles, and custom-built vehicles for motor sports.
Vehicles that are approved for use in all EEA countries are generally permitted in Iceland.
If you intend to import a vehicle from a country outside the EEA, you must demonstrate that it complies with EEA requirements, including emissions standards and other technical regulations.
To estimate the total cost of a vehicle upon arrival in Iceland, you need the following information:
the purchase price of the vehicle (or a new valuation if the vehicle was purchased a long time ago)
transport cost; available from the shipping company
transport insurance; available from the shipping company
This information (the customs value), together with the vehicle’s curb weight and CO₂ emissions, is entered into the customs calculator to estimate the total cost. Information on curb weight and emissions can be found in the vehicle registration certificate.
You must choose a shipping company and arrange transport for the vehicle.
Many shipping companies also handle the customs declaration, but you may choose another licensed customs broker to submit the declaration on your behalf.
Once transport has been booked, you will receive a request to complete form E-9 (“Temporary import of a vehicle with foreign registration plates”). The declaration must be completed before the vehicle arrives in Iceland in order for it to be cleared for entry. The shipping company can assist with completing the form if needed.
The vehicle’s odometer reading must be entered on the form. A kilometer fee is then paid in accordance with the rules applicable to vehicles that are temporarily in Iceland.
Payment instructions are sent by the shipping company once the customs declaration has been approved, which generally takes 3–5 working days. You must then pay the import charges in accordance with the instructions provided.
You can monitor the process in the Customs portal or contact your customs broker. If any remarks are made regarding the customs declaration, the customs broker will contact you.
Once the charges have been paid, you may take the vehicle for inspection and obtain Icelandic licence plates.
