Customs, excise and VAT
- Customs duty 5% — the reduced 1% rate applies only to vehicles from EU member states with an EUR.1 certificate or invoice declaration. A car exported from Korea pays the regular rate.
- Excise — the base is the customs value plus the customs duty. The customs value includes transport and insurance.
- VAT — North Macedonia's standard VAT rate is 18%.
Homologation comes first
The Customs Administration advises checking homologation requirements with an authorised inspection body before buying. Duties are paid before the homologation inspection, and a car that fails cannot be registered.
Documents customs asks for
- Original registration certificate (for a Korean car: the export/deregistration certificate)
- Original invoice or purchase contract
- Vehicle data: make, model, fuel, engine size, power, year, equipment level
The chassis number must match on all documents. Used tyres cannot be imported, so a second set of tyres cannot travel with the car.
2022 Hyundai Tucson (NX4) Gasoline 1.6 Turbo 2WD Modern
110,597 Km · First registered: 2022-07-11
Accident history: No · Panels repaired/replaced: 3 · Insurance claims (own): None recorded
Listed at: $11,941 — View car & photos →
Frequently asked questions
What customs duty applies to a car from Korea in North Macedonia?
The regular 5% rate. The reduced 1% applies only to EU-origin vehicles with proof of origin.
Do I need homologation?
Yes. Check requirements with an authorised inspection body before buying; a car that fails homologation cannot be registered.
Can I ship extra tyres with the car?
No. Importing used tyres is prohibited in North Macedonia.
