Aleksandar K. Dedinec Research Center for Energy and Sustainable Development – Macedonian Academy of Sciences and Arts

Vehicle import-customs new total used

Vehicle import-customs Macedonia – value of the vehicle Croatia – value+fixed portion (СО2)+(CO2-lower limit), petrol and diesel Germany – Taxation during the annual registration of vehicles from July 1, 2009 is based on the CO2 emissions. It consists of basic taxation and CO2 taxation. The basic taxation is 2 € for 100 cm3 (for vehicles that use petrol) and 9,50 € for 100 cm3 (for diesel vehicles), respectively. The taxation on СО2 is linear on 2 € per g/km emitted above 95 g/km. Vehicles with CO2 emissions below 95 g/km are exempt from the component CO2 taxation. UK- first registration based on CO2

Proposal From To MKD 1 65 30 66 90 45 91 100 60 101 110 75 111 120 121 130 105 131 140 141 160 135 161 180 165 181 200 195 201 225 226 250 255 251 300 285 301   330

Assets based on excise – diverse models Current Excise CO2 Excise HR Excise Germany Excise UK Excise CO2 MK

Example New vehicles Used Vehicle type Toyota Yaris Toyota Auris Fuel Petrol Diesel Production year 2013 2009 2005 Engine size 1000 1392 First registration Vehicle value before entering МК 10000 15250 6000 7000 2000 2500 Consumption in 100km 4 5.5 5 6 CO2 emissions calculated 91.0 125.1 124.7 136.4 137.2

Excise according to the current pricelist (MKD) 18,450 56,273 7,380 8,610 - Excise according to the HR model (MKD) 12,260 75,402 120,746 102,017 223,102 99,557 220,335 Excise according to the German model (MKD) 1,230 5,411 11,784 6,810 13,317 Excise according to UK (MKD) 6,991 11,186 13,983 Excise МК proposal (MKD) 4,093 13,133 13,092 16,373 16,458 Excise МК proposal (MKD) CO2+value 22,543 69,405 69,364 23,753 25,068

Example Excise according to the current pricelist (MKD) Excise according to the HR model (MKD) Excise according to the German model (MKD) Excise according to UK (MKD) Excise according to UK (MKD) Excise МК proposal (MKD) Excise МК proposal (MKD) CO2+value

Example-vehicle import New vehicles Used Toyota Yaris Toyota Auris Petrol Diesel 10 20 30 170 300 100 150 Excise according to the current pricelist (MKD) Excise according to the HR model (MKD) Excise according to the German model (MKD) Excise according to UK (MKD) Excise МК proposal (MKD) Excise МК proposal (MKD) CO2+value

Thank you for the attention!