从中国进口汽车到冰岛：落地成本完整指南 2026

Importing a car from China to Iceland: vörugjald, VAT and pre-registration

Iceland is in the European Economic Area but not in the EU customs union, so the EU's countervailing duty on Chinese electric cars does not apply, and industrial goods from China have been duty-free under the Iceland–China free trade agreement since 2014. A car pays a CO₂-based excise (vörugjald) and 24% VAT; cars powered only by electricity are exempt from vörugjald. Before customs clearance it must be pre-registered with Samgöngustofa, and a car from outside the EEA needs a technical certificate.

Policy checked: 26 October 2026. Each rule links to the Skatturinn, island.is or legislation page it comes from. Valuation, excise and registration are decided by Skatturinn and Samgöngustofa on the actual vehicle; nothing here guarantees the outcome.

Read island.is: importing a new or used vehicle.

Who can import, and what the car must be

Individuals and companies may both import; Iceland drives on the right, so left-hand drive is no obstacle. According to island.is, vehicles approved for use in all EEA countries are generally permitted, while a vehicle from outside the EEA must show that it meets EEA emission and technical standards. For pre-registration, a non-EEA vehicle needs a technical certificate from a recognised technical service; most often this is a certificate of conformity (CoC). A Chinese-market car without an EU CoC therefore needs the manufacturer's technical data and a technical service willing to certify it. Approval is not guaranteed.

Taxes and the landed cost

1. Customs duty: none on Chinese industrial goods under the Iceland–China free trade agreement, with proof of Chinese origin checked by the customs broker. The EU countervailing duty does not apply: the EU customs union does not extend to Iceland.
2. Vörugjald, set by the car's WLTP CO₂. Act 99/2025 changed it from 1 January 2026: 0.34% for each gram above 15 g/km in the first band, a maximum rate of 70% and a minimum rate of 10%. Cars powered only by electricity, hydrogen or methane are exempt (government summary).
3. VAT 24% (Skatturinn). Charges are based on the customs value: purchase price, transport and transport insurance.

Two petrol SUVs, calculated live by the same rules engine as this site's calculator. Where the certified CO₂ figure is not on file, the calculator uses a default of 150 g/km; enter the real figure to refine it. The certificate, clearance and registration rows are estimates, not official fees.

Landed charges come to about 89–90% of CIF, or 201–205% on top of the ex-works price. For a petrol car the vörugjald makes up most of the charges; an electric car pays VAT but no vörugjald. Skatturinn's assessment prevails.

Pre-registration and registration

Skatturinn will only clear a car that has been pre-registered (forskráning) with Samgöngustofa. The order is: technical certificate, pre-registration, customs clearance and payment, then the registration inspection at an inspection station, whose fee follows the station's own price list. Samgöngustofa's fee schedule lists ISK 6,212 for a new registration and ISK 6,736 per number plate. Registration is subject to Samgöngustofa's review.

Shipping and customs clearance

Cars ship from China to Reykjavík, usually via a transhipment port in northern Europe; the calculator uses the current reference freight and insurance. A licensed customs broker prepares the declaration from the purchase invoice, the freight and insurance documents and the registration or CoC data (kerb weight, CO₂); this generally takes three to five working days. LandedCar delivers to the port (FOB or CIF) and handles the Chinese export declaration; certification, clearance, taxes and registration are in the importer's name. The responsibility for each step must be written into the quotation and pro forma invoice.

Frequently asked questions

I am moving to Iceland. Is my car tax-free? No. Skatturinn's moving-house page says import charges are due at clearance; someone moving for permanent residence may defer the vörugjald for up to one month from arrival.

Is there a road charge after registration? Yes. Since 1 January 2026 every car up to 3.5 tonnes pays a kilometre fee of ISK 6.95 per km, whatever its energy source.

Why is an electric car so much cheaper to import? It is exempt from vörugjald, which for a petrol SUV can approach half the car's value.

Sources, checked 26 October 2026: Skatturinn: vehicles · Skatturinn: new or used vehicle imports · island.is: importing a vehicle · island.is: is the car allowed in Iceland · island.is: taxes and fees · Samgöngustofa fee schedule · Act 99/2025 · Government: tax changes 2026 · Skatturinn: kilometre fee · Skatturinn: Iceland–China FTA · European Commission: EEA agreement · Skatturinn: moving house. Certificate, clearance and registration estimates are not official fees. Rules change; the decisions of Skatturinn and Samgöngustofa on the actual vehicle prevail.