1. Conditions for duty-free import

Interested parties must be citizens, nationals of a Member State of the European Union and have one of the following conditions:

– Complete paralysis of the lower or upper limbs or bilateral amputation thereof.
– Motor disability of one or both lower limbs with a total disability percentage of 67%.
– Motor disability of one or both lower limbs with involvement of one or both upper limbs with a total disability percentage of 67% of which 40% in at least one lower limb.
– Total blindness in both eyes with a disability rate of 100%.
– Mental retardation with an intelligence index below 40%.
– Autism accompanied by epileptic seizures or mental retardation or organic psychosyndrome with a disability rate of 67% and above and are unable to work.
– Mediterranean anemia or hemophilia.
– End-stage renal failure or kidney transplant patients.

The car being collected must be of anti-pollution technology.

2. Supporting documents

In order for an imported used car to be cleared as a disabled car, a disability certificate must be issued by the KEPA to certify that the car is not defective for a disabled person.

3. Extent of defect

The exemption provided covers the registration fee and traffic tax, VAT is paid normally.

The duty-free car received must have an engine displacement of up to 1650 cc.

Exceptionally, disabled people who have complete paralysis of the lower limbs or bilateral amputation thereof with a disability percentage of 80% and above may receive a passenger car with an engine displacement of up to 2,650 cubic centimeters and disabled people who have complete paralysis of the lower limbs or bilateral amputation thereof with a disability percentage of 100% may receive a passenger car with an engine displacement of up to 3,650 cubic centimeters.

For disabled beneficiaries with a capacity of up to 1650 cc, it is possible to receive a passenger car of a larger capacity, by paying a percentage of the registration fee corresponding to these cars (30% for those over 1650 cc and up to 2000 cc and 58% for those over 2000 cc). In this case, the traffic fees are paid normally.

The car received may be driven by other persons (one or two) with the obligation for the disabled person to be on board, following a permit from the Customs authority which is issued upon his application, in which he shall state the persons he wishes to drive it and who must not reside far from his residence. The car may also be driven without the disabled person on board when the movement is due to exceptional or urgent circumstances or is made exclusively and solely for reasons of serving the needs of the disabled person.

Using the car for uses other than serving the needs of the disabled person entails the imposition of sanctions.

In the event that the car ceases to be used for the needs of the disabled person for any reason, the taxes due must be paid within six (6) months or it must be transferred to another person entitled to tax exemption or it must be abandoned in favor of the State.

The car can be transferred after paying the 30% of the corresponding registration fee after five (5) years from the date of receipt, following approval by the Attica Customs Directorate (Agios Nikolaos Square - Piraeus). However, in this case, the disabled person cannot import another car duty-free.

On the contrary, if the transfer or change of use of the car takes place after 7 years have passed since its unpaid receipt, the car is transferred freely and the disabled person has the right to receive another car free of charge under the same provisions, provided that the other conditions are met.

The 70-year age limit restriction applies only when the relevant right is exercised for the first time and therefore eligible disabled citizens who have already received a passenger car can replace it with the same provisions, due to age or destruction for reasons other than theft, even after reaching their 70th year of age.

Diseases and conditions that entitle to exemption from registration fees

Different cubic capacity limits depending on the type and degree of disability

Rules and restrictions for the use of wheelchairs