Greece
Importing a car into Greece
Even from an EU state the route in Greece runs through the customs office: not because of duty, but because registration tax is assessed there. Without that assessment the transport directorate will not take a registration application, and without registration the car may not be driven.
- Registration authority
- Διεύθυνση Μεταφορών και Επικοινωνιών (Υπουργείο Υποδομών και Μεταφορών)
- Customs
- Τελωνείο (Ανεξάρτητη Αρχή Δημοσίων Εσόδων, ΑΑΔΕ)
- Technical inspection
- ΚΤΕΟ (Κέντρο Τεχνικού Ελέγχου Οχημάτων)
- Last reviewed
Where the car comes from decides the effort
From an EU state
From an EU state no duty arises, and on a used car no import VAT. The car is still declared to the customs office: the arrival declaration is the basis for registration tax. If the car counts as new for tax — the threshold turns on first entry into service and mileage — Greek VAT must be declared.
From a third country
From Switzerland or Liechtenstein it is an import in the full sense: a customs declaration, duty on the customs value, import VAT on top of that, and registration tax after it. Without European type approval a national individual approval is added before the test centre will even take the car.
The process, in order
The order is not arbitrary. Pull a step forward and you usually end up repeating it.
01Tax number and address
Without a Greek tax number and proof of address, no step is possible. Anyone not resident in Greece additionally needs a tax representative with a Greek address.
Handled by: Tax office
02Declare the arrival to customs
The declaration is made within a short period of entry at the competent customs office. Purchase contract, foreign registration certificate and COC are presented; customs either takes the car into custody or releases it subject to conditions.
Handled by: Customs office
03Assess and pay the registration tax
Customs determines the taxable value and the band. Once paid, it issues the certificate the transport directorate will want to see — the Greek counterpart to an assessment decision.
Handled by: Customs office
04ΚΤΕΟ inspection
Before registration the car is presented at a state or private test centre. Technical condition and emissions are checked; the report goes into the registration file.
Handled by: ΚΤΕΟ test centre
05Register at the directorate
With the tax certificate, the test report and the foreign papers, the car is entered in the register. It receives its registration document and plates; the foreign plates stay with the office.
Handled by: Transport directorate
06Set up the annual circulation tax
The annual circulation tax is settled through the tax authority's portal. In the year of registration it is charged pro rata; anyone laying the car up surrenders the plates to do so.
Handled by: Independent Authority for Public Revenue
What gets added
Without amounts, and deliberately so: official rates change, and a stale figure is worse than none. What is here is the basis of assessment — enough to calculate with, once the current rate is known.
- Registration tax
- Assessed on: On the taxable value determined by customs; the band follows from the emission standard and CO₂ output. For used cars the value is reduced by age and mileage.
- Annual circulation tax
- Assessed on: Annual, by CO₂ output or by engine capacity depending on the year of first registration. Pro rata from registration in the first year.
- ΚΤΕΟ inspection
- Assessed on: A fee per presentation at the test centre, including the emissions measurement; diesels sit slightly higher.
- Registration and plates
- Assessed on: A transport directorate fee for the entry, plus the plates.
- Transfer or shipping
- Assessed on: Overland through the Balkans, or by ferry from the Italian Adriatic coast to Patras or Igoumenitsa; the fare is by vehicle length and season.
- Customs agent
- Assessed on: A fee by effort. Optional but common: the valuation is the most expensive step, and an error in it can only be corrected later by appeal.
The papers
Miss one of these and the appointment is wasted.
- Purchase contract or invoice showing the price and date.
- The foreign registration certificate in the original.
- Certificate of conformity (COC) showing the emission standard and CO₂ figure.
- The arrival declaration and the customs certificate for the registration tax paid.
- Greek tax number, ID and proof of address.
- The ΚΤΕΟ report and proof of third-party insurance.
Where the sum tips
- The value comes from customs. Registration tax is assessed on the taxable value the authority determines, not on the contract. A cheap purchase does not lower it; it only becomes intelligible once you know the reduction for age and mileage.
- The emission standard sets the band. An older car with a lower Euro standard lands in a higher band than a newer one — the cheap car can be the one with the higher tax.
- The undeclared car. Missing the arrival declaration and carrying on with foreign plates risks having the car impounded; that is not a question of fees but a customs procedure.
- The car without a COC. Without European type approval the transport directorate requires a national individual approval, and that takes longer than the whole rest of the process combined.
How long it takes
As an order of magnitude: four to eight weeks from arrival with a COC and a tax number, most of it valuation and payment at the customs office. Without a COC, with a national individual approval, rather three to six months.
The technical inspection
ΚΤΕΟ (Κέντρο Τεχνικού Ελέγχου Οχημάτων)
Every imported car is presented before registration, regardless of a valid test from the country of origin. The emissions measurement is part of the ΚΤΕΟ; afterwards the interval runs by the age of the car.
Common questions
Do I have to go to customs even coming from the EU?
Yes. No duty arises, but registration tax is a national tax assessed by the customs office. Its certificate is the precondition for the transport directorate to accept the application.
Is the foreign test recognised?
Not for registration. The ΚΤΕΟ before first entry is part of the procedure and happens regardless of how recent the test in the country of origin was.
How is the taxable value determined?
The starting point is the model's new price on the Greek market; deductions follow for age and mileage. Anyone who considers the assessment too high can object at the customs office — with evidence of condition and of comparable cars.
Can I drive on the foreign plates?
For the transfer up to the arrival declaration yes, with valid insurance. After that only within what customs permits on release — and anyone resident in Greece must register the car there.
This overview is not a substitute for information from the competent authority. Rates, fees and deadlines change; the office that registers the car is always the binding source.