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How to import a car to North Macedonia
Learn how to import cars to North Macedonia with a clear step-by-step guide, from buying in the EU to handling EX-A, VAT refund, and customs.
When importing and exporting cars within the EU, most rules are standardized.
But things change when you want to bring a vehicle into a non-EU country, like North Macedonia.
The good news is that the process is still manageable if you know what to expect. In this guide, we’ll walk you through the key steps and requirements for importing used cars to North Macedonia.
Get to know the North Macedonian used car market
North Macedonia might be a small market, but it’s been showing some interesting movement lately.
In 2024, around 7,200 new passenger cars were registered, which was almost a third more than the year before.
The start of 2025 has been more uneven. Sales in May rose by 20% to 743 cars compared to May 2024, but total registrations from January to May are still a little lower than last year, at 2,959 cars (–2.3%).
When it comes to popular models, you’ll see familiar names at the top of the list of best sellers:
- Kia Sportage: the best-seller in 2024
- Skoda Octavia
- Skoda Kamiq
- Toyota Corolla: one of the leaders in 2025
- Renault Clio: more than doubled sales in 2025 compared to last year
Since North Macedonia is still a developing economy, price matters a lot. Compact, affordable, and reliable cars are in demand, so these might be the best choice for import.
Documentation for importing a vehicle to North Macedonia as a business
When bringing a vehicle into North Macedonia as a business, you’ll need to get your documentation in order. Here’s what you’ll need.
► Vehicle purchase invoice
This is your proof of purchase. It should clearly show the buyer and seller, purchase date, vehicle details (like VIN and model), and the price paid. It’s the basis for calculating duties and VAT.
If you’ve bought cars through eCarsTrade, you can access your invoices on your Personal Page.
► Original registration papers
Bring the car’s original registration documents from its current country. Customs will check these against the sale contract, especially the VIN (chassis number).
All cars on eCarsTrade come with original registration papers, so this step is already done for you.
► Certificate of conformity (COC)
You’ll need the car’s Certificate of Conformity (COC) when importing it to North Macedonia.
The document shows the car’s CO₂ emissions, which you’ll need for calculating the Motor Vehicle Tax.
Keep in mind that most used cars are sold without the original COC. In that case, you can buy a copy of the certificate from providers like EUROCOC or COC Europe.
► Certificate of origin (EUR.1) or Invoice declaration
If the car comes from the EU, you can pay a reduced 1% customs duty by providing an EUR.1 certificate or an origin declaration on the invoice.
The EUR1 certificate is also called the Movement Certificate. Without it, the duty is 5%.
You can visit the official EU Trade website to find an example of a movement certificate EUR.1 and the application form.
► EX-A Export declaration
If you’re importing a car from the EU to North Macedonia, you’ll need to prove that it has left the EU, which you’ll do with the EX-A export declaration.
The EX-A declaration also contains the MRN (the Movement Reference Number). You can see where it’s located in the document below.
You’ll need the MRN to track the shipment and present it as proof of export during customs clearance.
► Business registration documents
As a company importer, you’ll need to show proof that your business is legally registered in your country. This usually includes your VAT ID or Tax Identification Number (TIN).
Taxes when importing a car to North Macedonia
Here’s an overview of taxes and duties you’ll need to pay when importing a car to North Macedonia.
Customs duty
The first cost to consider is customs duty.
For most cars, the standard rate is 5% of the customs value, which includes the purchase price plus transport and insurance.
But if the car comes from the EU and you can provide either an EUR.1 certificate or an origin declaration on the invoice, the duty is reduced to just 1%. Without this proof of origin, you’ll have to pay the full 5% rate.
VAT
You’ll also have to pay Value Added Tax (VAT), which in North Macedonia is charged at 18%. It is calculated on the customs value of the car and the customs duty.
If you’re buying a car from the EU, there’s one more step to be aware of.
Export clients (non-EU buyers) must pay the EU VAT in advance as a guarantee to the seller (for example, 21% in Belgium).
Once the car has left the EU and the EX-A export declaration is confirmed, you can get the VAT refund. After that, you’ll still need to pay the 18% import VAT in North Macedonia.
Motor vehicle tax
Since 2020, North Macedonia has applied a Motor Vehicle Tax (DMV) on both new and used passenger cars. This tax replaced the previous excise duty system.
DMV is made up of two parts:
- Value of the car
- CO₂ emissions and fuel type
This means that higher-value cars with bigger engines and higher emissions are taxed more heavily, while smaller and more efficient cars are cheaper to import.
Step-by-step process - from purchasing a car to importing it to North Macedonia
Here’s a clear step-by-step process that takes you from buying a car in the EU to registering it in North Macedonia.
1. Research and buy the car
When you’re ready to import and resell used cars, you should start by researching your local market.
In North Macedonia, compact and affordable models like the Kia Sportage, Skoda Octavia, and Renault Clio are in high demand, so you can focus on cars that match these trends when planning your purchase.
eCarsTrade can help you source these cars through online auctions.
You can place bids, win the vehicles that fit your budget, and complete payment directly on the platform before arranging transport.
2. Arrange transportation
You’ll then have to book a truck transport company to bring the car from the seller’s EU country to North Macedonia.
The transport company will issue a CMR consignment note, which you’ll present at customs.
3. Request the EUR.1 certificate (if applicable)
If you buy a car from the EU, ask the seller to provide a Movement Certificate EUR.1 or an origin declaration on the invoice.
This document allows you to pay just 1% customs duty instead of the standard 5%.
4. File the EX-A export declaration
The car has to officially leave the EU. The seller files an EX-A export declaration, and this creates an MRN (Movement Reference Number).
The MRN is your proof of export and you’ll need it both to get your EU VAT refund and to complete customs in North Macedonia.
On eCarsTrade, you can request the EX-A directly from your Personal Page under the Documents → EX-A request section, as you can see below.
5. Track the MRN
Use the European Commission’s MRN Follow-up service to see when the car actually leaves the EU.
You’ll present this MRN as proof of export to claim your EU VAT refund from the seller.
6. Claim your EU VAT refund
Since you’re a non-EU buyer who has bought from the EU, you paid the seller a deposit equal to the VAT in their country.
Once the car leaves the EU and the MRN shows the export is confirmed, you can request your VAT refund.
To do this, you’ll need to send the seller your proof of export and bank details, and they’ll refund the VAT once everything is validated.
7. Go through Macedonian customs and pay taxes
At the North Macedonian border, a customs agent will create a transit declaration, and refer the car to a customs office.
You’ll present your invoice, registration papers, CMR note, and EUR.1 (if available).
Customs will calculate and you’ll pay:
- Customs duty (1% with EUR.1, otherwise 5%)
- Motor Vehicle Tax (DMV), based on car value and CO₂ emissions
- Import VAT at 18%, applied on the customs value plus duty and DMV
8. Homologation and technical checks
If needed, the car will need to pass homologation or technical inspections.
9. Register the car in North Macedonia
Finally, you can get your license plates and arrange local insurance. Once this step is done, you can legally drive or resell the car in North Macedonia.
Importing a car to North Macedonia - FAQ
► Do I need an EUR.1 certificate to import a car?
Not always. You can import without it, but then you’ll pay the full 5% customs duty. With an EUR.1 or invoice origin declaration, cars from the EU qualify for the reduced 1% duty.
► Who pays the VAT when importing to North Macedonia?
As a non-EU buyer, you pay the seller’s local VAT upfront as a deposit. After the car leaves the EU and the export is confirmed, that VAT is refunded. Then you’ll pay 18% import VAT in North Macedonia.
► Can I import a car with an extra set of tires?
No. North Macedonia doesn’t allow the import of used tires, so if the car comes with a second set of winter or summer tires, they can’t be shipped.
► Who files the EX-A declaration?
The EX-A export declaration is filed by the seller, but you usually need to request it. Without this step, the car isn’t officially exported from the EU, and you won’t be able to get your VAT refund.
Import pojazdów z Europy może być skomplikowany, ale eCarsTrade jest tutaj, aby uprościć ten proces. Dowiedz się, jak:
