The finance law for the year 2023 was published in the Official Journal n° 89 of December 29, 2022, announcing the authorization to import used cars less than three years old, with significant reductions on the total duties and royalties due under the law.
Resident individuals can import used cars less than 3 years old only once every three years, at the expense of their own currency, and for their own use.
Used vehicles less than 3 years old authorized are:
- Gasoline or hybrid car with a cylinder capacity greater than 1,800 cm³: 20% reduction in the total amount of duties and fees
- Gasoline or hybrid car with a cylinder capacity equal to or less than 1,800 cm³: Reduction of 50% of the total amount of duties and royalties
- Electric car: 80% reduction in the total amount of fees and charges
In summary of the exclusions: utility vehicles, diesel and LPG vehicles.
Please note that there will be a 3-year non-transferability period on the vehicle from their customs clearance.
However, the 2025 Finance Act in its article 203: "that it is possible to transfer the vehicles acquired by the beneficiaries mentioned, after reimbursement of the tax benefits granted, according to four cases."
This reimbursement will be degressive according to the length of time the vehicle was held:
• Less than 12 months: full reimbursement of tax benefits at 100%
• Between 12 and 23 months: reimbursement of up to 66%
• Between 24 and 35 months: reimbursement of up to 33%
• From the 36th month: no reimbursement obligation
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