Last year, 37,000 vehicles were imported in the Republic of North Macedonia. Of those, 88 % were second hand, 90% of which diesel. To change this situation with the vehicle fleet in the country, reduce air pollution and ensure environmental protection, the Customs Administration prepared a Draft Law on Motor Vehicle Tax which aims to reduce and discourage the purchase of non energy efficient motor vehicles that pollute the environment, without endangering the social and economic well-being of the citizens. It is expected that the provisions of the new law will contribute to increase the share of energy efficient vehicles that will not contribute to greater environmental pollution.

This was noted at yesterday's meeting of representatives of the Customs Administration with the importers of new vehicles in the country where the proposed legal provisions and the benefits that the state will have were presented. It was pointed out that this is the first law that puts aside the fiscal aspect and gives priority to the environmental aspect. Namely, the motor vehicle tax revenues, compared to the revenues generated as current excise duty on passenger cars is expected to remain the same.

The new Law precisely defines the motor vehicles which will be subject to tax and those that will not, as well as the categories of vehicles that are exempt from motor vehicles tax. Electric vehicles will be exempted from motor vehicles tax. In order to stimulate replacement of old vehicles in the business sector, van-type vehicles that belong in the category of cargo vehicles and which are intended for transport of goods are also exempt from motor vehicle tax. Passenger vans for transport of 8 or 9 passengers, ambulance vehicles, vehicles for transport of deceased and camping motor vehicles will also be exempt from tax or for them refund of part of the motor vehicle tax is envisaged.

For the other vehicle categories, a special methodology for calculation of the import tax is prepared where besides vehicle price, CO2 emissions will also be taken into account. The calculation method will be set out in a separate Regulation which will be adopted by the Government. According to the new methodology, environmentally friendly and technologically advanced vehicles will have benefit over vehicles with the same value that are technologically older and have higher CO2 emissions. This makes environmental vehicles with a lower CO2 emission rate more economically viable than those with a higher CO2 emission rate.

In line with the recommendations and best practices in most EU countries, new categories of vehicles subject to taxation are being introduced : motorcycles and scooters over 50 cm3, four-wheelers or "ATVs", "pick-up" vehicles aiming to introduce an environmental taxation component depending on the CO2 emissions level under Euro norm.

The importers of new vehicles saluted the new Draft Law and some dilemmas were clarified through discussion, particularly in terms of tax on hybrid vehicles.

The Customs Administration will continue to organize meetings with representatives of the importers of old vehicles and NGOs dealing with environmental issues to familiarize them with the new law and to promote it. 


sostanok zakon za vozila 2