Documentation to import a vehicle
Documents to submit to customs and how to calculate the customs debt
Taxable Base (BI) Value of the vehicle for tax purposes
For a NEW VEHICLE the value to be used is the transaction price as stated on the invoice, including insurance and freight (CIF), according to conditions. If the price on the invoice is not considered by the customs authorities to be within the limits provided for in the legislation, the methods laid down in the customs legislation on customs value shall be applied. Consult the customs value that is included in the customs debt in related content .
For a USED VEHICLE the value to be used is the transaction price as stated on the invoice, including insurance and freight (CIF), according to conditions. If there is no invoice or if the price on the invoice is not considered by the customs authorities to be within the limits provided for in the legislation, the methods laid down in the customs legislation on customs value shall be applied. If the valuation set out in Articles 70 and 74(1) and (2) of the EU Customs Code cannot be applied, the market value published each year by the Ministry of Finance and Public Administration in a ministerial order, which approves the average sales prices applicable in the management of Stamp Duty, Inheritance and Donations Tax and the Special Tax on Certain Means of Transport, among others, may be used. Link