SSANCAR › FAQ › Documents, EU Customs Duty, VAT and Registration for Korean Used Cars
Documents, customs and EU registration for used cars from Korea
Which export documents you receive, how EU duty and VAT are calculated, why the Korea-EU FTA rarely applies to used cars, and how cars without an EU Certificate of Conformity are registered.
Key facts
- Document set: commercial invoice, packing list, bill of lading, Korean export de-registration certificate (with English translation) and the Korean export declaration.
- EU duty on used passenger cars (HS 8703) from Korea is 10% of CIF unless a valid Korea-EU FTA origin declaration is provided — which is rarely possible for used cars.
- Korean cars have no EU Certificate of Conformity; they are registered through individual approval (Germany §21 StVZO via TÜV/DEKRA, about EUR 330-580; Netherlands RDW; Poland badanie techniczne).
- Once a car is released for free circulation in one EU country, no second duty is charged in another EU country.
Which documents do I receive when I buy a used car from Korea?
You receive six documents: the commercial invoice, packing list, bill of lading (or telex release), the Korean export de-registration certificate (말소등록증) with an English translation, the Korean customs export declaration, and SSANCAR's inspection report. A copy of the original Korean vehicle registration is also supplied. Copies are emailed about one week before arrival after final payment; originals are sent by DHL and arrive in 3-5 days.
What is the Korean export de-registration certificate and do EU authorities accept it?
The export de-registration certificate (수출말소등록증) is the official Korean document proving the car was removed from the Korean register for the purpose of export under Article 13 of the Motor Vehicle Management Act; it shows the VIN, model, first registration date and the reason 'export'. EU customs and registration offices accept it as the foreign registration document when accompanied by a sworn translation. A car that has been de-registered for export cannot be re-registered in Korea, so the document is strong proof of clean title.
How much is EU customs duty on a used car from Korea?
EU customs duty on used passenger cars (HS 8703) is 10% of the CIF value. Pick-up trucks (HS 8704) are 10% for diesel engines up to 2.5 litres or petrol up to 2.8 litres and 22% above that. Battery-electric cars (8703 80) are also 10%; unlike Chinese EVs, Korean EVs carry no additional countervailing duty. Import VAT is added on top: 19% in Germany, 21% in the Netherlands and Lithuania, 23% in Poland.
Can I import a used car from Korea into the EU duty-free under the Korea-EU FTA?
In practice, usually not. The Korea-EU FTA allows 0% duty only with an origin declaration on the invoice, and for shipments over EUR 6,000 the exporter must be a Korean 'approved exporter' with an authorisation number. Korean Customs applies the rules of origin strictly to used cars (about 40% regional value content plus parts-level evidence), so Korean exporters generally cannot issue the declaration and the EU importer pays 10%. The Korea Customs Service began reviewing this asymmetry in 2026; SSANCAR is taking part in the consultation and a change is possible from 2027.
Why can an EU used car enter Korea duty-free but a Korean used car cannot enter the EU duty-free?
Because the two customs administrations interpret the same FTA differently. EU exporters can self-certify origin for used cars, so EU used cars enter Korea at 0%. Korean Customs has treated used cars as needing fresh proof of 40% Korean value added and parts origin, which a used-car exporter cannot supply, so Korean used cars enter the EU at 10%. SSANCAR has raised this with Korea Customs' Incheon business support centre and the issue is under official review.
Do Korean used cars come with an EU Certificate of Conformity (COC)?
No. Korean-market cars are built to Korean (KMVSS) standards and manufacturers do not issue an EU COC for them, even for a Hyundai or Kia model that is also sold in Europe. Registration therefore uses the national individual approval route: in Germany a §21 StVZO full appraisal (Vollgutachten) by TÜV or DEKRA, in the Netherlands an RDW individual inspection, in Poland a technical inspection (badanie techniczne) with sworn translations. SSANCAR does not guarantee EU certification; its German partner in Munich assists with TÜV.
How much does TÜV individual approval (§21 StVZO) cost in Germany for a Korean car?
A §21 StVZO full appraisal at TÜV or DEKRA costs about EUR 330-580, plus EUR 50-150 for exemption certificates, and takes 1-2 weeks including the appointment. Typical findings on Korean-spec cars are headlight beam pattern or levelling, the missing rear fog light, daytime running light logic and the speedometer scale (already km/h in Korea, so usually fine). Once approved, the car receives a German Einzelbetriebserlaubnis and can be registered or sold anywhere in the EU.
Can I clear customs in Germany and then register the car in Poland or another EU country?
Yes. Once import duty is paid and the car is released for free circulation in Germany, it has EU status and no second customs duty is charged in Poland, Czechia or any other member state. VAT must still be handled: either pay German import VAT and reclaim it, or use customs procedure 42 to import VAT-free in Germany and account for acquisition VAT in Poland, which requires VAT registration or a fiscal representative. Poland's excise (3.1% or 18.6%) is still payable on first registration in Poland.
Which modifications does a Korean car need to be registered in the EU?
Usually three: a rear fog light (Korean-spec cars often lack one), headlights with an ECE-compliant beam pattern and automatic levelling where required, and sometimes software changes to daytime running lights or tyre-pressure warnings. Speedometers already read km/h. Costs are typically EUR 150-600 depending on the model. LPG cars need the gas system checked against ECE R67.
What emission class will a Korean used car get in Germany?
The emission class (Schadstoffklasse) is assigned during the §21 appraisal from the engine's certified emissions, usually Euro 5 for 2010-2015 cars and Euro 6 for 2016 and later Korean petrol and diesel engines; the TÜV engineer may require an exhaust report (Abgasgutachten) if no equivalent EU-certified engine exists. The class determines German vehicle tax and the green environmental badge for low-emission zones.
Do I need a sworn translation of Korean vehicle documents?
Yes, in most EU countries. Germany, Poland and the Netherlands require a sworn translation of the Korean registration and de-registration certificate for registration; customs usually accepts the English invoice and B/L. SSANCAR supplies an English translation of the de-registration certificate; a locally sworn translation costs about EUR 40-100 per document.
Can a Korean used car be re-registered in Korea after it has been exported?
No. Under Article 13 of Korea's Motor Vehicle Management Act, export is a permanent ground for de-registration; the exporter must report completion of export, and a car that is not exported must be scrapped or re-registered as a new entry. This protects buyers against the same VIN being sold twice and is why the de-registration certificate is the key title document.