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Duty passenger vehicles

Basis for calculating the excise duty on passenger cars is:
1) Selling price, and that in the context of this law is the price without value added tax or
2) At imports the customs value determined in accordance with customs regulations increased the amount of customs duties.
Depending on the determined value of passenger cars in euro equivalent of denar under paragraph (1) of this Article, the rates of excise duty on passenger cars is:
Value of passenger cars in the euro over the rate of duty

Value of passenger cars in to euro

Rates of duty

above

to

 

0

3.000

0,00%

3.001

4.000

0,50%

4.001

5.000

1,00%

5.001

6.000

1,50%

6.001

8.500

2,00%

8.501

12.000

3,00%

12.001

14.000

4,00%

14.001

16.000

6,00%

16.001

18.000

9,00%

18.001

22.000

11,50%

22.001

25.000

13,50%

25.001

30.000

15,50%

30.001

 

18,00%

 
 
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