Electric car import to Kosovo: duty and excise 2026

The short answer

A new electric car pays no excise, a used one €400 / €600 / €700 by age (TARIK 8703 80). The 10 % duty and 18 % VAT apply as for other cars; with a proof of origin for a car from the EU or the USA the duty falls away, for cars built in China it does not. Hybrids pay only €10 excise. Before buying, check the battery and where you will charge.

The essentials

New electric: no excise; used: excise by age, like a car up to 2000 cc.
Duty falls away with a proof of origin (EU, USA and others); hybrids pay €10 excise.
A battery health report tells you more than the odometer.

What you pay at customs

An electric car has no engine size, but it is not free of charges. Under TARIK 2026 a new electric car pays no excise, a used one €400 / €600 / €700 by age. On top come 10 % duty and 18 % VAT.

Calculated with TARIK 01.01.2026, without transport.

Car	Duty	Excise	VAT
New, EU-built, with EUR.1, €35,000	€0	€0	€6,300
New, built in China, €30,000	€3,000	€0	€5,940
Used, 3 years, EU-built, with EUR.1, €18,000	€0	€400	€3,312
Used, 9 years, without EUR.1, €9,000	€900	€600	€1,890
Plug-in hybrid, 5 years, without EUR.1, €20,000	€2,000	€10	€3,962

Where the car was built

With electric cars the country of manufacture matters a lot. The 10 % duty only falls away for cars originating in the EU or an agreement country, and only with proof (EUR.1, an invoice declaration or, for US cars, a US proof). Many new models come from China, even when sold in Germany; they pay the duty. The country of manufacture is on the certificate of conformity; confirm it with the seller before paying.

Electric or hybrid

Hybrids, plug-in or not, pay only €10 excise, even when used. For a used car that is a clear difference from an electric one. A hybrid does not depend on the charging network, but it has a combustion engine with its own maintenance.

Homologation

The TARIK tariff notes measure L08, the homologation certificate, for electric cars and hybrids. Law 08/L-004, however, exempts new cars with a certificate of conformity and used cars that were regularly registered in the EU, Switzerland or Norway. Individual homologation is needed mainly for cars coming straight from Korea, the USA or China; EUROLAB carries it out. Ask a customs agent before buying.

The battery

Ask for a battery state-of-health (SoH) report from a workshop or an independent test. It tells you more than the mileage.
Ask about the battery warranty: many manufacturers give a separate one, but check whether it still applies after export and in Kosovo.
In the cold the range drops noticeably. Plan for your winter routes, especially in the mountains.

Charging and workshop

Charging at home is the real answer. Without a safe socket in the yard or garage, life with an electric car turns tiring.
Ask where the nearest workshop for the brand is. For some models it is outside the country.
The 10-year limit applies to electric cars too; see the ten-year limit.

Enter the electric car in the customs calculator with fuel “Electric” and the year of first registration: it takes the excise from the same table. Without an EUR.1, calculate with duty.

Frequently asked questions

Does an electric car pay duty in Kosovo?

Yes, 10 % of the customs value, like any car. Duty falls away only with a proof of origin for a car built in the EU or in an agreement country such as CEFTA, the United Kingdom, Turkey or the USA. Many new electric cars are built in China; they pay the duty even when bought in Germany.

How much excise does a used electric car pay?

€400 up to eight years, €600 in the ninth and €700 in the tenth year, per TARIK 2026. VAT is charged on the excise too. Electric cars over 10 years may not be imported, like any other.

How much excise does a plug-in hybrid pay?

€10, like any hybrid, new or used, regardless of engine size (TARIK 8703 40 to 70). For a used hybrid that is far less than for a used electric car or a petrol car.

Does an electric car need a homologation certificate?

No, if it is new with a certificate of conformity, or used and was regularly registered in the EU, Switzerland or Norway (Law 08/L-004). A used electric car from Korea, the USA or China that was never registered in Europe needs individual homologation, carried out by EUROLAB.

Are there incentives for electric cars in Kosovo?

In the customs tariff the only incentive is zero excise for new electric cars. The 10 % duty and 18 % VAT apply as for petrol and diesel cars, and used electric cars pay excise. As of October 2026 we found no other subsidy or exemption in force.

Sources

Checked against the sources below. Rules can change: in individual cases the responsible authority decides.

Importing an electric car to Kosovo: duty, excise and battery