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

2. Vehicle import-customs
new
total
used

3. 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

4. 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

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

6. 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

7. 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

8. 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

9. 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

10. Thank you for the attention!