All cars imported from outside Europe must be subject to a customs declaration: the fiscal and customs proof of the import operation. The customs procedures for importing a new or used vehicle are just as important as those for VAT, and differ according to the origin of the vehicle, the customs territory and the domestic market: outside the EU. Taxable or not. While no duty is charged when the vehicle is imported from an EU country, duty is charged when you bring it in from outside the EU and Switzerland. In this particular case, the intervention of a professional in the field, who is also a border-crosser, may prove beneficial in reducing the number of steps and saving time.