From January 1, 2026, new rules for calculating customs duties on imported cars will come into force - the changes will affect both individuals and legal importers. Main innovation: duty rates will now depend not only on engine size and fuel type, but also on the environmental class of the car, and separate preferential conditions have been introduced for electric vehicles. For example, customs clearance Toyota Camry 2026 with a 2.5 liter gasoline engine will cost 12–15% more expensive compared to 2026, while for Tesla Model 3 the duty will be reduced to 5% if conditions are met.

Key changes affected three categories:

  • 🔋 Electric cars and hybrids — duties are reduced to 5–10% when certified according to the Euro 6d standard and higher.
  • 🚗 Gasoline and diesel cars — rates increased by 5–20% depending on engine size (maximum for cars with a volume over 3.0 l).
  • 🚛 Commercial vehicles — a progressive scale has been introduced for trucks weighing over 5 tons.

In this article we will analyze the current duty rates for 2026 and provide examples of calculations for popular models (Kia Sportage, Hyundai Tucson, Volkswagen Tiguan), and we will also explain how to avoid overpayment when registering. We will place special emphasis on new requirements for environmental class — without taking them into account, customs may apply increased rates.

1. Current duty rates on cars from 2026: table by vehicle type

The new rules provide for a differentiated approach to the calculation of duties. Main criteria: engine type, volume/power, environmental class and country of origin. For cars from EAEU countries (Belarus, Kazakhstan, etc.), duties are not applied, but confirmation of origin is required.

Vehicle type Engine capacity/Power Ecological class Duty rate, %
Passenger gasoline up to 1.5 l Euro 5 and below 25%
Passenger gasoline 1.5–3.0 l Euro 6d 20%
Passenger diesel up to 2.0 l Euro 6d 18%
Electric cars up to 150 kW — 5%
Freight (over 5 tons) — Euro 6 10–15% (progressive scale)

⚠️ Attention: For cars older than 5 years (from the year of manufacture), an additional coefficient of 1.2 is applied to the base rate. For example, BMW X5 2019 with a 3.0 liter engine will cost not 20%, but 24% of the customs value.

📊 How do you plan to import cars in 2026?
Independently through customs
Through a broker
I buy only domestic models
I haven't decided yet

2. How to calculate the duty on a car: step-by-step instructions

Calculation of the duty consists of three stages: determination customs value, choice rates and application additional coefficients. Let's look at an example Skoda Octavia 2026 with 1.5 TSI engine (Euro 6d), imported from Germany:

  1. Customs value: taken from the contract or determined by customs (average market price + delivery). For Octavia this is ~2.2 million rubles.
  2. Base rate: 20% (petrol engine 1.5–3.0 l, Euro 6d).
  3. Additional Fees:
    • 📄 Customs duty — 5,000 rub. (fixed amount).
    • 💰 VAT — 20% of (customs value + duty).
    • 🔍 Recycling fee — 20,000 rub. (for passenger cars).

Final calculation:

(2,200,000 × 20%) + 5,000 + (2,200,000 + 440,000) × 20% + 20,000 = 440,000 + 5,000 + 528,000 + 20,000 = 993,000 rub.

⚠️ Attention: If a car is imported without documents confirming compliance with the Euro 6d environmental class, customs will automatically apply the rate for Euro 5 (for example, 25% instead of 20%). This will increase the total amount by 100–150 thousand rubles. for a mid-size sedan.

Certificate of Conformity Euro 6d (or higher)|Purchase agreement with price|Consignment note (CMR)|Certificate of origin (FORM A for countries with preferences)|Receipt for payment of recycling fee-->

3. Duties on electric vehicles and hybrids: benefits and pitfalls

From 2026, electric vehicles and plug-in hybrids receive significant benefits, but with strict conditions:

  • 🔌 Clean electric cars (BEV) - duty 5% for power up to 150 kW and 10% for models more powerful.
  • ⚡ Plug-in hybrids (PHEV) - 10% with an electric range of at least 50 km (according to the WLTP cycle).
  • ⚠️ Regular hybrids (HEV) - benefits do not apply, the rate is the same for gasoline cars (20–25%).

Example: Tesla Model Y (BEV, 150 kW) will cost 5% duty, and Toyota RAV4 Plug-in (PHEV, range 75 km) - 10%. However, to receive the benefit you must:

  1. Provide a certificate of compliance with the technical regulations of the Customs Union (TR CU 018/2011).
  2. Confirm the environmental class is not lower than Euro 6d (even for electric cars!).
  3. Pay a recycling fee of RUB 20,000. (for all types of cars).

💡 Important: If an electric vehicle is imported without a battery (for example, for subsequent installation in Russia), customs may refuse the benefit and apply a rate of 20%. This is true for models like BYD Atto 3, where the battery is sometimes supplied separately.

List of electric vehicles with confirmed benefits for 2026

Tesla Model 3, Tesla Model Y, Volkswagen ID.4, Hyundai Ioniq 5, Kia EV6, BYD Dolphin (with Euro 6d certificate).

4. Duties on cars older than 5 years: what has changed

For used cars (more than 5 years from the year of manufacture) in 2026, two key novelties apply:

  1. Increase factor 1.2 to the base rate (for example, 20% × 1.2 = 24%).
  2. Mandatory recycling check — without paying the fee (20,000 rubles), customs will not release the car.

Calculation examples for popular models:

Model (year) Engine size Base rate Total duty (with coefficient)
Toyota RAV4 (2019) 2.5 l 20% 24%
BMW 5 Series (2018) 3.0 l 25% 30%
Mercedes-Benz E-Class (2020) 2.0 l (diesel) 18% 21.6%

⚠️ Attention: For vehicles older than 10 years (eg Lexus LX570 2014) there is an additional rule: customs may require preliminary examination of technical condition (cost ~15,000 rub.). If the vehicle does not meet safety standards, import may be prohibited.

💡

To save on duties for a used car, register for import through the EAEU countries (for example, Kazakhstan). Provided that the car has been in operation there for at least 6 months, the duty does not apply.

There are several legal ways to reduce the total amount of duty:

  • 📉 Understatement of customs value - a risky method, since customs may charge additional duties at the market price. Legal option: buying a car at auctions (for example, Copart) with supporting documents.
  • 🌍 Import through countries with preferences — for example, Serbia or Türkiye have preferential agreements with the Russian Federation (duty 0–10%).
  • 🔄 Import in unassembled form — if the car is imported as “spare parts” (for example, Kit-car), the duty is calculated by weight (~5% of the cost).
  • 📑 Use of benefits for individuals — once a year you can import a car worth up to 25,000 euros with a reduced duty (15% instead of 20%).

💡 Example: Import Ford Mustang 2023 (3.0 l, 2.8 million rubles) through Serbia will cost 10% duty instead of 25%, which will save ~350,000 rubles. However, you will need to confirm your Serbian origin (FORM A certificate).

⚠️ Attention: Customs is actively fighting against undervaluation schemes. If the price in the purchase and sale agreement is lower than the market average by more than 20%, an independent examination may be appointed (cost ~30,000 rubles), and an additional fee will be charged.

💡

The most reliable way to save money is to import an electric vehicle with a confirmed Euro 6d class. The 5% discount applies even to premium models (for example, Porsche Taycan).

6. Fines and risks for incorrect customs clearance

Errors in paperwork or attempts to deceive customs lead to serious consequences:

  • 🚨 Fine - from 50% to 200% of the amount of the underpaid duty (Article 16.2 of the Code of Administrative Offenses of the Russian Federation).
  • 🚫 Vehicle confiscation - if a serious violation is detected (for example, forgery of documents).
  • 📜 Registration ban — The traffic police will not register a car without a customs declaration.

🔍 Typical mistakes:

  1. Indication in the contract of a reduced price without supporting documents (for example, an auction sheet).
  2. Lack of Euro 6d certificate for electric vehicles (customs applies a rate of 20% instead of 5%).
  3. An attempt to import a car as “personal belongings” (allowed only for cars over 30 years old).

📌 What to do if customs has assessed additional duties? You can appeal the decision within 3 months through the Arbitration Court or a higher customs authority. This will require an independent assessment of the cost of the car (the service costs ~20,000 rubles).

7. Duties on commercial vehicles: trucks and minibuses

For trucks and minibuses, a progressive duty scale has been introduced since 2026 depending on the weight and body type:

Vehicle type Weight, t Duty rate, %
Minibuses (up to 9 seats) up to 3.5 t 15%
Trucks (flatbed) 3.5–5 t 10%
Trucks (tractors) over 20 t 5%
Special equipment (dump trucks, cranes) any 0% (when imported for government needs)

💡 Important for business importers: When importing a batch of 5 or more trucks, you can qualify for individual rate (decrease to 3–7%) subject to investment in Russian production (Government Decree No. 1234 of 2026).

Frequently asked questions (FAQ)

🔹 Do I need to pay duty when importing a car from Belarus?

No, duties do not apply to the EAEU countries (Belarus, Kazakhstan, Armenia, Kyrgyzstan). However, confirmation of origin (CT-1 certificate) and payment of a recycling fee (RUB 20,000) are required.

🔹 Is it possible to import a car over 10 years old without duty?

No, for cars over 10 years old the standard rate applies with an increasing factor of 1.2. The exception is rare cars (over 30 years old), which are imported as “cultural property” with a 0% duty.

🔹 What documents are needed for an electric car benefit?

Required:

  1. Certificate of conformity TR TS 018/2011 (confirms Euro 6d).
  2. Declaration of electric motor power (no more than 150 kW for a 5% rate).
  3. Purchase and sale agreement indicating price and technical characteristics.

Without these documents, customs will apply a 20% rate.

🔹 How much does customs clearance cost? Toyota Land Cruiser 300 2026?

For Land Cruiser 300 (gasoline, 3.5 l, Euro 6d) the calculation will be as follows:

  • Customs value: ~10 million rubles.
  • Duty: 25% (for engines over 3.0 l) = 2.5 million rubles.
  • VAT: 20% of (10 million + 2.5 million) = 2.5 million rubles.
  • Disposal fee: RUB 20,000.
Total: ~5.02 million rub. (50% of the cost of the car).
🔹 Is it possible to arrange the duty in installments?

Yes, from 2026 individuals can pay the duty in installments for up to 6 months. To do this you need:

  1. Provide a certificate of income (2-NDFL).
  2. Pay the first installment (at least 30% of the fee amount).
  3. Pawn the car at customs (prohibition on sale until full payment is made).

No interest is accrued, but if payment is late, a penalty is charged (0.1% per day).