This will happen if parliament approves the proposed draft law “On Amendments to Certain Regulatory Acts (related to the tax sphere)”, registered in parliament as a legislative initiative by a group of MPs. They propose amendments to abolish the implementation of the VAT regime on imported cars from January 1, 2026.
According to the explanatory note to the draft, the proposal is driven by the need to prevent risks of abuse and errors in assessing the customs value of cars. Although progress has been made in recent years in the technical improvement of the Customs Service’s information system, which should ensure a clear assessment of customs value, there is still a risk of such errors.
At the same time, until a mechanism is developed to limit the importation of vehicles with a high degree of wear and tear into the country (e.g., application of an environmental tax), it is proposed to maintain an excise tax that would be calculated in proportion to the engine displacement and the length of time the vehicle has been in use
Another amendment will be made to the Regulation on the Application of the Customs Code. It concerns the specification of the rules for determining the customs value when importing used vehicles.
The authors of the amendment propose a new wording of the provision, according to which, when importing used vehicles, the customs value will be determined taking into account the make, model, year of manufacture and other relevant technical characteristics using data from the Catalog of vehicle prices in accordance with the procedure approved by the Customs Service.
