1. Why Chinese cars are “like new” but legally used

A specific feature of exporting cars from China to Europe is that most vehicles are formally shipped as
used, even though in practice they are nearly new.

The standard scheme looks like this:

• The car is purchased from an official dealer in China.
• The vehicle is registered and receives Chinese plates.
• Then it is deregistered, classified as used, and only after that exported.

For such cars like Denza N9 2026 Flagship (腾势 N9 2026款 旗舰版), in typical export scenarios:

• mileage is usually up to 50 km;
• technical condition is essentially that of a new car;
• interior, bodywork and battery (for EVs) are practically “fresh from the showroom”.

However, legally it is a used car, and:

• the official factory warranty for the EU market most often does not apply;
• the Chinese side is not obliged to service this car under warranty in Europe;
• a European car dealership importing Denza or BYD cannot turn it into an “official brand-new car with full factory warranty”.

This means a car dealership in Germany, Poland or the Netherlands, and a private buyer in the EU importing the same car directly from China, are in almost the
same position in terms of service and warranty. The real difference is in the
economics and structure of the deal.

2. How customs for cars from China into the EU is calculated

To understand who benefits more – a company or a private person – we need a clear view of the calculation rules
when importing Chinese cars into Europe. For passenger cars (tariff group 8703) imported from China into the
European Union, the standard scheme is as follows.

2.1. Customs value (CIF)

The customs value is the sum of:

• the vehicle price under the contract (FOB/EXW, converted to EUR);
• sea freight to the EU port (Hamburg, Bremerhaven, Rotterdam, Klaipeda, etc.);
• cargo insurance.

This amount (CIF) is the base for calculating both customs duty and VAT.

2.2. Import duty

For most Chinese passenger cars imported into the European Union, the standard rate is
10% import duty on the customs value (CIF).

For some electric vehicles, additional protective or compensatory duties may apply, but the basic logic
CIF + 10% remains.

2.3. Import VAT

The VAT rate depends on the destination country:

• Germany — 19%;
• Poland — 23%;
• Netherlands — 21%;
• Lithuania — 21–22%;
• Italy — 22%;
• France — 20%.

The VAT base at import is usually
CIF + import duty + part of the costs up to the first point in the EU. When someone asks how to
import a Chinese car to Germany and calculate VAT, the answer always starts from CIF, plus 10% duty, then VAT on
top.

2.4. Additional costs

Different countries add further costs:

• customs broker fees;
• port charges;
• inland transport (e.g. from Hamburg to Berlin, from Rotterdam to Amsterdam, from Klaipeda to Vilnius);
• technical inspection, registration, license plates;
• possible environmental or registration taxes.

3. Company vs private individual: where the real money difference lies

3.1. Import in the name of a private individual

When a car from China, for example the Denza N9 2026 Flagship, is imported in the name of a private buyer:

• at customs the private buyer pays 10% import duty, import VAT, logistics and service fees;
• VAT cannot be recovered in any way;
• these expenses do not reduce any tax obligations;
• the final price equals all costs, including VAT.

If someone in Germany searches for “import Chinese car to EU as a private buyer”, this is essentially their
scenario: VAT is a final, non-recoverable cost.

3.2. Import in the name of a company

If the car is imported by an EU-registered company that is a VAT payer:

• it pays the same 10% duty, import VAT, logistics and service fees as a private person;
• the import VAT is recorded as input VAT and can be fully offset in the VAT return;
• in some countries, such as the Netherlands, import VAT may not be paid in cash at the border at all, but handled via postponed VAT accounting;
• the cost basis of the car on the company’s books includes CIF, import duty and net (ex-VAT) services and logistics.

Additionally, the vehicle is put on the balance sheet as inventory or a fixed asset, can be depreciated, and its
related costs reduce corporate taxable profit. This is why importing a Chinese car into the EU
via a company is structurally more profitable than doing it as a private buyer.

4. Real example: Denza N9 2026 Flagship — import into Germany

Let’s walk through a concrete calculation using Denza N9 2026 Flagship (腾势 N9 2026款 旗舰版)
when imported into a German port.

Note: all figures are rounded and illustrative; real numbers depend on exchange rates, exact specification and local regulations.

4.1. Scenario A: private individual imports the Denza N9 2026 Flagship

A private buyer in Germany or another EU country who imports this car directly from China pays all the items in
the table above. The result is:

≈ 92,282.65 € for the Denza N9 2026 Flagship, with no way to reclaim VAT or use these costs to reduce taxes.

4.2. Scenario B: car dealership imports one Denza N9 2026 Flagship

Now consider the same figures, but the import is made by a company – a dealership in Germany. The dealership
pays CIF, duty, VAT and service fees, but then recovers the import VAT.

The cost on its books includes only amounts without VAT:

• CIF: 68,474.14 €
• Import duty: 6,847.41 €
• Services (broker, transport, registration): 2,650.00 €

Cost basis for the dealership: 77,971.55 €

The difference between a private buyer and the dealership is roughly 14,311 €, which is the German VAT amount.
For the private buyer this stays in the car price; for the company it is offset as input VAT.

If the dealership adds a 3,000 € margin, the net selling price becomes 80,971.55 €, and with 19% VAT the final
price for the customer is about 96,356 €. Direct import from China stays at about 92,283 €.

4.3. Scenario C: dealership imports a batch of 3 cars

The real advantage for the dealership appears when it imports not one, but a batch of Denza N9 or other Chinese models.

Assume 4,092 € is the cost of a full 40-ft container, not one slot.

• a private buyer with one car pays all 4,092 € as freight;
• a dealership with 3 cars divides freight: about 1,364 € per car.

The recalculated CIF per car for the dealership becomes:

• FOB: 64,157.59 €
• Freight per car: ≈ 1,364 €
• Insurance: 224.55 €

New customs value (CIF): ≈ 65,746.14 €

Duty 10% ≈ 6,574.61 €, services remain 2,650.00 €.

Cost per car for the dealership (ex-VAT): ≈ 74,970.75 €

With a 3,000 € margin, the net selling price is around 77,971 €, and the final customer price with 19% VAT is
about 92,785 €.

Compared to the private import (~92,283 €), the end price difference is only a few hundred euros, while the
dealership still earns its margin and handles all logistics and customs work.

5. How this logic applies across EU countries

The same principles apply to importing Chinese cars into different EU member states – the main differences are
VAT rates, internal logistics and local registration rules.

6. Who benefits more: company or private buyer?

If we focus on the core logic, the conclusion is straightforward.

6.1. For EU car dealerships and companies

Importing in the name of a legal entity usually provides:

• VAT savings through refund or offset of import VAT;
• lower per-unit freight cost thanks to batch imports;
• the ability to depreciate the vehicles and expense related costs;
• corporate income tax applied only to profit margin, not to the full value of the car.

6.2. For private buyers in the EU

Importing as a private individual may make sense if the buyer is ready to take on all organisational and
financial risks, understands that VAT and duty are final and non-recoverable, and accepts the warranty limitations while trusting their Chinese partner.

In most real-world cases with Denza, BYD and other Chinese brands, the difference for a one-off car between
“import myself” and “buy from a well-calculating dealer” is relatively small, often just a few thousand euros or
less. For business use, though, the logic is clear: it is better to build a proper import process via a company.

7. Who this information is most useful for

This analysis is particularly valuable for three groups of clients:

• Car dealerships in Germany, Poland, the Netherlands, Lithuania, Italy and France that are considering
  direct imports of Chinese cars instead of buying via European intermediaries.
• Companies planning to purchase a fleet of Chinese electric vehicles or hybrids for taxi, car
  sharing or corporate transport in the EU.
• Private buyers in the EU who are thinking about importing a Denza N9 2026 Flagship or another
  Chinese model for personal use and want to understand the real economics and tax implications.

8. Who we are and why we can explain this in practical terms

This analysis is based not only on theoretical knowledge, but on real hands-on experience with Chinese cars and
imports into Europe.

Myron Trade / MyronCars is a Chinese export company that:

• operates directly from China;
• purchases vehicles from Chinese dealers and manufacturers;
• arranges registration and deregistration in China for export;
• organises shipment to ports in Germany, the Netherlands, Lithuania and other EU countries;
• works with trusted European customs brokers for clearance and registration when needed;
• supports deals with both dealerships and corporate clients, and private buyers who want a turnkey import from China.