Case Study 46 – Tesla Model 3 from the Netherlands

A Norwegian customer wanted to buy a Tesla in Norway and bring it to Portugal. For electric cars, there is no ISV (import tax), even if the vehicle comes from a non-EU country like Norway.

However, when importing from outside the EU, unless you qualify for a tax-free relocation import, you still need to pay:

• 23% VAT (IVA)
• 10% customs duty

For example: on a €30,000 car, this means €10,000 in taxes, making a Norwegian Tesla far less attractive financially (unless it is imported as part of emigration).

Solution

I advised the customer to buy a Tesla within the EU to avoid all taxes altogether.
He found a suitable model in the Netherlands, arranged export plates, and drove it to Portugal.
For electric vehicles, an EU origin is always the most cost-effective option.

DIY or Not?

The customer initially wanted to save money by doing the import himself.
However, when he attempted the IMT approval, he got stuck and after a few weeks contacted us again to take over the process.

Fortunately, he had already completed the vehicle inspection using his COC document, so we were able to submit the application very quickly.

Fast Approval

Because no taxes needed to be paid, the Tesla received an exceptionally quick approval.
Only four days after receiving the inspection documents, the car was approved and ready for Portuguese plates.

No IUC

At the time of writing, electric cars in Portugal pay no IUC (yearly road tax), just like they pay no ISV.
This makes them one of the easiest and most cost-efficient categories of vehicles to import.

Key Takeaways

• Importing an electric car from Norway (or any non-EU country) avoids ISV, but you still pay IVA and customs duty.
• Importing an electric car from within the EU means no ISV and no yearly IUC.
• EU electric cars are usually approved extremely fast, often within days.