Is Transfer of Residence (μετοικεσία) guaranteed?

No. Customs approves ToR based on evidence (2 years abroad, 6-month ownership/use, etc.). If denied, standard import taxes apply.

Does μετοικεσία cancel the registration levy (τέλος ταξινόμησης)?

Often yes for passenger cars when ToR is fully approved, but Customs has discretion. Strong documentation is critical.

What emissions standard is required?

Euro 6 (or EV). US-spec cars need a manufacturer letter confirming Euro standard and CO₂ (g/km) for the VIN.

Can I bring more than one car under ToR?

ToR relief is typically once per family for one passenger car. Adult children relocating independently may qualify separately.

What is the environmental tax for used imports?

Euro 6 and EVs are exempt. Euro 5 and older used cars incur a penalty (€1,000–€6,000) depending on the Euro class.

Transfer of Residence (Μετοικεσία) for Car Imports to Greece

Editorial Team
2 days ago
5 min read

Ιf you move your habitual residence to Greece from a non-EU country and qualify for Transfer of Residence (μετοικεσία), you can bring one private car with major tax relief (import duty, VAT, and—in many approved cases—the registration levy). You must prove 2 years residence abroad, ≥6 months ownership & use, meet Euro 6 emissions, and clear customs within the deadlines. US-spec cars need a manufacturer emissions letter (Euro class & CO₂). We handle the process end-to-end.

What Μετοικεσία Covers (and Why It Matters)

Μετοικεσία (Transfer of Residence, ToR) is a customs relief for people who move their habitual residence to Greece. If granted:

Import Duty (10%) → waived (relevant for non-EU imports, e.g., USA).
VAT (24%) → waived (relevant for non-EU imports).
Registration Levy (Τέλος Ταξινόμησης) → often waived when ToR is fully approved for passenger cars (final decision rests with Customs; documentation must be airtight).
Environmental Tax (Τέλος Περιβαλλοντικής Επιβάρυνσης) → €0 for Euro 6 and EVs; penalties apply to Euro 5 and older used cars.

Restriction: You can’t sell/transfer/lease the car for 12 months after customs clearance. Doing so triggers repayment of relieved amounts.

Important nuance: ToR is not automatic. Customs can deny ToR (or limit its effect) if conditions aren’t proven—particularly the 2-year residence abroad and 6-month ownership/use.

Eligibility Checklist

You’re likely eligible if you can answer Yes to all:

Residence abroad: Lived outside Greece for ≥185 days/year and for the last 2 consecutive years before moving to Greece.
Actual relocation: You’ve established residence in Greece (AFM/ΑΦΜ, lease/ownership, utility bill).
Ownership & use: The car has been in your full ownership and regular use for ≥6 months before the ToR certificate is issued.
No tax refund abroad: The car was normally taxed/registered in the last country of residence, with no refund claimed due to export.
Timing: Personal effects must be cleared within 12 months of ToR; the car must be presented to Customs within 1 month of entry.

Documents You’ll Need

Identity & Residence

Passport(s)/ID(s) of relocating family members
Greek AFM and proof of address (lease/DEKO)
Proof of 2-year residence abroad (leases, utilities, employment/税 docs, municipal registration)

Vehicle

Foreign registration/title & latest inspection (if applicable)
Proof of ownership & use ≥6 months (invoice/contract, insurance proofs, registration continuity)
CoC or manufacturer emissions letter (Euro class + CO₂ g/km)
Odometer photo
Manufacturer's label photo

Shipping/Arrival

Bill of Lading (if shipped), arrival details
We file the NOVA (Vehicle Arrival Declaration)

Consular ToR

Transfer of Residence certificate from the Greek Consulate at your last residence (we guide you)

Step-by-Step Process

Pre-check & strategy: We confirm ToR eligibility and emissions feasibility.
Consular ToR certificate: Issued by the competent Greek Consulate.
NOVA & ToR submission: We compile and submit the customs file (with supporting evidence).
Customs decision: If approved, proceed to KTEO, Greek insurance, and the Transport Office for Greek plates.

If ToR is denied, we can still register the vehicle via the standard path (duty/VAT/levy as applicable).

Taxes & Fees (Two Scenarios)

All amounts below are indicative. Exact levy depends on official customs price lists (retail price before tax of the equivalent EU model at first sale) and depreciation tables, with a small mileage adjustment (capped at 10%). Government charges below exclude our Processing & Handling.

A) If ToR Approved

Cost Item	Amount (€)	Notes
Import Duty	0	ToR relief
VAT (24%)	0	ToR relief
Registration Levy	0	Typical when ToR approved (Customs discretion)
Environmental Tax	0	Euro 6/EV
KTEO	50–70	Technical inspection
Plates & Registration	75–120	Transport authority
Total Govt. Charges	≈ 125–190	Excludes Processing & Handling

B) If ToR Denied (Fallback)

Cost Item	Amount (€) (illustrative)	How it’s computed
Import Duty (10%)	varies (non-EU)	10% on customs value (after depreciation)
VAT (24%)	varies	24% on (customs value + duty)
Registration Levy	varies	Depends on Euro/CO₂ band & official taxable value
Environmental Tax	0–6,000	0 for Euro 6/EV; penalty for Euro 5 and older
KTEO	50–70	—
Plates & Registration	75–120	—
Total Govt. Charges	case-specific	We pre-estimate before you commit

US Vehicle Example (2018 C300)

Scenario: You’re moving from the US to Greece in 2026 with a 2018 Mercedes-Benz C300 (petrol).Assumptions (illustrative):

Manufacturer letter confirms Euro 6 and CO₂ ~150 g/km.
EU-equivalent retail price before tax at first sale ~€40,000.
Age ~8 years; moderate mileage.
ToR conditions met; no refund claimed abroad.

If ToR approved:

Duty: 0 | VAT: 0 | Levy: 0 | Environmental Tax: 0
KTEO + plates: ≈ €125–190 (govt. charges only; excludes Processing & Handling)

If ToR denied (fallback):

Duty + VAT + levy = several thousand euros, set by customs valuation & CO₂ band.
Environmental tax: €0 for Euro 6.

This example is illustrative. We run your VIN through our checks, map the official price list reference, and give you a tailored estimate before any commitment.

Special Notes for US-Spec Cars

No EU CoC: Provide a manufacturer letter confirming Euro standard and CO₂ g/km for your VIN.
ECE compliance items: Headlights/indicators, odometer in km/h, etc., may need adjustments before registration.
If Euro 6 cannot be proven: Registration may be impossible; Euro 5 (or older) usually triggers environmental penalties and may be rejected by Transport Authority. This applies particularly to non- EU vehicles.

Common Pitfalls to Avoid

Missing the 2-year abroad proof (think: leases, utilities, tax files, municipal registration).
Ownership/use <6 months before ToR issuance.
No manufacturer emissions letter for US cars.
Late timing: Not clearing within 12 months of ToR or not presenting the car within 1 month of entry.
Selling within 12 months after clearance (triggers taxes).
Requesting a tax refund abroad (can disqualify ToR).

Thinking of bringing your car to Greece under μετοικεσία?

Email us your 2-year residence timeline abroad, your Greek residence date, the vehicle's registration certificate, and whether you have (or want us to obtain) the Euro/CO₂ letter for your car. We’ll confirm eligibility, outline next steps, and share a tailored estimate. Government charges are shown separately and exclude Processing & Handling (incl. our fee).

FAQs

Is ToR guaranteed?

No. It’s approved by Customs based on evidence. Weak documentation can lead to denial (and normal taxes apply).

Does ToR always cancel the registration levy?

Often yes for passenger cars when ToR is approved—but Customs has discretion. We prepare the file to maximize approval chances.

How many cars can I bring under ToR?

One passenger car (plus one motorcycle/boat/plane under certain conditions). Relief is once per family.

What about environmental tax?For used imports, Euro 6 & EVs = €0. Euro 5 and older: €1,000–€6,000 depending on Euro class.

How long until I get plates?Depends on Customs and Transport Authority workloads. We front-load prep to shorten the critical path.