Returning resident’s vehicle
A Hungarian citizen’s own vehicle when moving home from abroad — under certain conditions it can be imported free of duty and VAT.
- at least 12 months of continuous normal residence outside the EU customs territory
- the vehicle was in your possession AND use for at least 6 months at the previous residence
- the import within 12 months of transferring normal residence
- a vehicle released into free circulation duty-free cannot be transferred for 12 months
- it does not apply to trucks or commercial transport equipment
These are indicative conditions — we do not promise an exemption, because that is determined by the authority. We will explain the details by phone. The C-01 returning-resident duty and VAT exemption is also an exception to the two-stage third-country route: in that case the vehicle need not first be registered in another EU country.
These are basic official fees. On top come our service fee and, for a priority case, its fee.
Send us the documents
- ID card or passport
- address card or residence permit
- tax card or tax number
- both sides of the driving licence, if you have one
- phone number
- specimen signature
- stored company extract
- phone number
- foreign registration certificate and vehicle title (Poland, Italy, Czech Republic: single-document countries)
- a bilingual sales contract — unless the registration certificate shows the vehicle has been yours for at least six months
- invoice — mandatory if bought from a company
- COC (Certificate of Conformity), ha megvan
- a valid or expired foreign inspection report (TÜV, DEKRA, RDW), if you have one
- export de-registration certificate — for the Netherlands and Italy
Which vehicles may fall under the exemption
The returning-resident customs and VAT exemption applies to personal property. The law lists item by item what can fall under it:
- private passenger car
- motorcycle
- bicycle
- trailer of a private motor vehicle
- caravan
- recreational boat
- private aircraft
The returning-resident duty exemption applies to personal property. It is not available for commercial means of transport — and what counts is not the vehicle’s everyday name but its purpose, design and use. For dual-purpose vehicles also used for commercial or professional purposes, the import VAT exemption may likewise be ruled out.
The four conditions
Four separate conditions, three separate periods. They are regularly confused, although each covers something different:
The 6 months is not a deadline — it refers to owning and using the vehicle. The deadline for importing is 12 months from the move of your normal residence, not 6.
How many cars may one person bring home?
There is no general “one person = one car” rule — but it is not unlimited either.
The conditions must be met separately for each vehicle, and the number, nature and use of the vehicles must not point to a commercial purpose. With more than one vehicle the tax authority examines the circumstances individually.
What the tax office may examine
The authority does not decide on a single document. When proving normal residence outside the EU, the following may be relevant:
- foreign employment contract
- a tenancy agreement or ownership of property
- actual residence abroad
- where family members live, where the children go to school
- work abroad, tax documents, social security
- utility accounts, dealings with authorities, club membership
- annual public transport pass, annual motorway vignette
The tax authority stresses this: 12 months spent abroad is not enough on its own — you must also prove that your normal residence actually moved. Temporary work abroad does not automatically count as returning home.
The transfer restriction
The exemption does not end with customs clearance. A vehicle released duty-free into free circulation may not be transferred for 12 months from clearance.
If during that period you sell, give away, lend, rent out or pledge the vehicle, the duty and VAT become payable retrospectively. It is worth taking that into account when planning the purchase.
Customs exemption does not mean technical exemption
This misunderstanding comes up with every source country, so it is worth saying plainly:
Duty exemption does not mean exemption from the Hungarian technical requirements. Anyone bringing their car home duty-free as a returning resident must still meet the headlight, fog-lamp, km/h and documentation requirements.
Customs exemption and the Hungarian plate are two separate matters. One is decided by the tax authority, the other by the transport authority.
As a returning resident, what applies to you from which country
Sources cited
The set of conditions is not our interpretation — it comes from the relevant EU regulation and the tax authority’s guidance:
- EUR-Lex — Council Regulation (EC) No 1186/2009 (the list of personal property and the exclusion of commercial means of transport)
- Hungarian tax authority — customs and tax exemption for the personal property of people relocating to the EU from a third country
The exemption is always decided by the authority. We run the process and assemble the documentation — we do not promise exemption.
Returning resident’s vehicle — basic official cost
Enter the vehicle details to see the basic official cost. We give the full quote by phone, tailored to your case.
Which procedure applies is decided by the papers, the vehicle’s characteristics and the urgency, case by case. Please call us and we will help. If you do not know, the calculator uses the highest fee.
On the second page of the Hungarian registration certificate, the V.9 field. For a foreign vehicle, look for it in the CoC or on the technical data sheet.
Supplementary official examinations▾
These come on top of the procedure fee above, depending on the vehicle’s build.
Itemised breakdown▾
These are basic official fees. On top come our service fee and, for a priority case, its fee.
An indicative estimate based on the 2026 official fee tables. The final amount payable is set by the official procedure; we give the full quote by phone.
The amounts shown on this site have been compiled to the best of our knowledge, based on official information publicly available in August 2026. The content is for informational purposes only, does not constitute a formal offer, and Alba Prémium Otthon Kft. accepts no liability for its accuracy, completeness, or currency.
I want the registration Prefer the phone: +36 70 755 5705Returning resident’s vehicle
Send us the vehicle documents and photos, and our adviser will handle the case individually.