Naturally, the introduction of assets belonging to persons returning home from
Community member states is not linked to a customs procedure.
However, a registration fee shall be paid upon putting into circulation of personal vehicles and recreational vehicles introduced by natural persons from the European Union. When determining the amount of this registration fee the customs authority acts as fiscal authority. Detailed information about the payment of the registration fee may be found on our webpage.
As a general rule, natural persons shall pay the VAT for new personal vehicles they introduce from the territory of the Community."