Bringing a car into France from outside the European Union
The mini calculator adds customs duty, import VAT and the malus after its age reduction for a car bought outside the EU.
Import from outside the EU: customs and malus
Customs, VAT and malus
€15,516
| Customs duty (10%) | €2,700 |
| Import VAT (20%) | €5,940 |
| Malus after reduction (weight malus excluded) | €6,876 |
Estimate: customs set the taxable value, and the car’s origin can change the duty rate.
A car bought in the United States, Japan, Switzerland or the United Kingdom must clear French customs before it can be registered. For a passenger car, customs duty is 10 % of its value, including shipping and insurance to the EU border, and import VAT at 20 % is then charged on that value plus the duty, whether the car is new or used. Once both are paid, customs issue clearance certificate 846 A, which you need to register the car. Registration then works as for any import: regional tax, plus the CO₂ malus and weight malus taken from the scale of the year the car was first registered, reduced according to its age. Example: a petrol SUV bought for €30,000, with €2,500 of shipping, pays €3,250 of duty and €7,150 of VAT; registered in Provence-Alpes-Côte d’Azur on 20 October 2026, its French registration certificate, the “carte grise”, still costs €16,067.76.
Checked by Radif Partners · Editorial policy · Method and sources
Step 1: customs
For a passenger car, the French customs guidance sets duty at 10 % and import VAT at 20 %. They are worked out one after the other:
| Line | How | Amount |
|---|---|---|
| Purchase price | €30,000 | |
| Shipping and insurance | €2,500 | |
| Customs value | price + shipping | €32,500 |
| Customs duty | 10 % of the value | €3,250 |
| Import VAT | 20 % of (value + duty) | €7,150 |
| Total paid to customs | €10,400 |
The duty rate depends on the type and origin of the vehicle: a motorbike, a van or a car covered by a trade agreement may be charged differently. Customs set the rate when the car is cleared, then issue certificate 846 A.
Step 2: registration and malus
The SUV in the example was first registered in September 2023, is rated 11 CV, emits 200 g/km and weighs 1,900 kg. It therefore falls under the 2023 scale: €21,966 of CO₂ malus and €1,010 of weight malus before any reduction. At 38 months old, the age reduction is 33 %, which brings the two down to €14,717 and €677.
The regional tax in Provence-Alpes-Côte d’Azur, at €60 per CV, adds €660. With the fixed handling and postage charges, the certificate comes to €16,067.76. The full cost of bringing the car in, customs included, is €26,468, or 81 % of its value.
New or used: how much the malus moves
If the same SUV arrived brand new, never registered anywhere, it would use the 2026 scale with no reduction. Its registration would rise to €80,673.76, with the malus capped at €80,000. Bought for €45,000 with the same shipping, it would also pay €15,200 to customs. For a high-emission car, the time already spent on foreign plates makes a large difference, so check the first registration date before you buy.
What the mini calculator leaves out
- It does not include the weight malus: add it with the full calculation, which applies the same reduction.
- It cannot work out the malus for cars first registered before 2020, which fall under the older NEDC scale.
- It uses the standard passenger-car duty rate and ignores any preferential origin.
From there, the rules match those for a car imported from the EU. The application goes through the ANTS website, the State registration agency: it is free, and only the taxes are charged.