German car customs in 2026: rates, worked examples and the fine print
How customs value is set, why customs may adjust it, and what people forget to count.
Customs remains the main question for anyone bringing a car from Germany to Ukraine. In 2026 the logic is familiar, but the details matter and they move the final number.
What makes up the cost
- Import duty — 10% of customs value
- Excise — depends on fuel, engine size and age
- VAT — 20% of customs value plus duty plus excise
- Extras — certification, pension levy, broker fees
How customs value is determined
Customs value is not always the contract price. Customs look at market averages, year and trim, engine type and emissions class, and the actual condition.
If the documented price looks understated, customs may raise it. That is normal practice and worth expecting.
Excise in 2026
Excise = base rate × engine volume × vehicle age
- petrol — €50
- diesel — €75
- hybrid — reduced rate
That is why cars from 2016–2018 usually remain the most sensible to import.
Example: a German diesel
Mercedes E220, 2017, 2.0 diesel. Price in Germany €13,000.
- Duty (10%): €1,300
- Excise: 75 × 2.0 × 9 = €1,350
- VAT: about €3,130
- Total customs: roughly €5,800–6,000
What people miss
- they use a calculator only, ignoring value adjustments
- they forget certification and the pension levy
- they leave out logistics and demurrage
The result is a higher final figure, even though formally nothing got more expensive.
The bottom line
Germany is still worthwhile for well-kept cars with clean histories, especially 2016–2019. Work out the real turnkey cost in advance, not at the customs desk.