Importing a used car from outside the European Union: the steps

Buying a used car in a country outside the European Union (Switzerland, United Kingdom, Japan, United States…) means clearing it through customs first: you pay customs duties and VAT at a customs office, which gives you the customs clearance certificate 846 A. You then have to prove the car is compliant (a certificate of conformity or an individual type-approval issued by the Dreal), then apply for the registration certificate (carte grise), with the malus if any.

This guide follows those steps in order. It relies on the customs and Service-Public.fr pages consulted on 28 October 2026; the customs page dates from February 2021, so check the rates in force on your import date with the customs office. For a purchase inside the European Union, see importing a used car from Europe instead.

The steps in brief

1. Check the price, the seller's papers and the car's history before paying.
2. Go through customs in France: customs duties (depending on origin) and import VAT, then obtain certificate 846 A.
3. Obtain proof of conformity: certificate of conformity (COC) or, failing that, individual type-approval (RTI, réception à titre isolé) from the Dreal.
4. Have the roadworthiness test done if the car is more than 4 years old.
5. Apply for the registration certificate on the ANTS website, within one month of purchase, and pay the taxes (including the malus if there is one).

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Customs clearance: duties and VAT

According to customs, you must complete import formalities if you buy a vehicle in a country outside the European Union. You then pay customs duties and VAT, or VAT alone where applicable, at a customs office, before registration in a normal series (douane.gouv.fr, buying a vehicle abroad).

Customs duties

According to the table on the page (same source):

• for a vehicle from a non-EU country with an agreement with the EU, the customs duty is reduced or zero according to the terms of the agreement;
• for a country without an agreement with the EU, it is 10% for cars and microcars (8% for motorcycles up to 250 cm3, 6% above);
• it can rise to 22% for certain mixed-use vehicles or utility vehicles with a flatbed (pick-up type), depending on engine size and weight.

To get the reduced or zero duty, if the vehicle originates from a country that has concluded an agreement with the EU (for example the EFTA countries), you need a certificate proving preferential origin (EUR.1, EUR-MED, DOF, DOF EUR-MED, FORM.A) stamped by the customs of the departure country.

Import VAT

VAT is 20% and is paid in all cases to customs. Its base is the value of the vehicle, plus the customs duty if any and ancillary costs (transport, special equipment, options) (same source).

How the value is determined

• If you bought the car: the value used is the price on the invoice, provided it matches the sum actually paid. For a purchase from a private individual, a sales certificate signed by the holder of the registration document and stating the price replaces the invoice. Customs may assess this value within the limits set by regulations.
• If customs disputes the invoice, or if you did not buy the car, the value is determined by reference to specialised price guides (such as the Argus), the catalogue price or an expert appraisal, with a depreciation coefficient.

Customs details these methods on its page on the determination of customs value of used vehicles. The exact amount due depends on these rules: ask the customs office to assess it rather than calculating it yourself.

Documents to present to customs

• the foreign registration certificate or any equivalent official document;
• the invoice, if there was a sale;
• where applicable, an external transit declaration (T1);
• where applicable, the preferential origin certificate (see above).

The foreign number plates must be valid: customs states that registrations reproduced on French plates are not valid, nor are temporary transit ones whose validity has expired.

The customs office draws up an ex officio assessment based on your statements. Payment is in euros only (cash, cheque or bank card depending on the office); above 1,524.49 € by cheque, a certified or bank cheque is required.

Customs clearance certificate 846 A

After clearance, customs gives you a copy of the declaration, a receipt and the customs clearance certificate no. 846 A. You must present it to register the car; it proves that you paid the duties and taxes (douane.gouv.fr). It is required for a vehicle previously registered outside the EU, unless the application bears a dispensation mention granted by customs (Service-Public.fr).

If you buy in France a car registered abroad, demand the 846 A from the seller: customs recommends making sure it has been cleared.

Moving house

If you lived outside the European Union for more than a year and are settling permanently in metropolitan France, the car can enter free of duties and taxes if it appears on the inventory of your belongings in two copies and meets three conditions: it is not a utility vehicle, you have owned and used it for more than 6 months, and the taxes of the country of origin have been paid (douane.gouv.fr).