Left-hand drive used Japanese cars are permitted for import in Belgium. Japan used vehicles to be imported in Austria have to pass the roadworthiness test. If the importer had owned the vehicle abroad, then the roadworthiness test is not required provided that the name of the importer is on the Foreign Registration Certificate.

• Bill of Lading (original)
• Title and Registration certificate (copy)
• Commercial or purchase invoice (original)
• Insurance certificate (the certificate must be valid for no less than 6 months before the arrival of the vehicle in Belgium)
• Driver’s license
• International Insurance Policy Card (green card)
• License plate (license plate from the country of origin is also required)
• IM/EU 4 Form (it is the document stating the agreement that the importer will not dispose of the vehicle for at least a year after importation)
• A document stating that the returning citizen has lived abroad for no less than 2 months and intends to return to Belgium
• Foreign certificate of registration

• Duties and taxes are applicable to the import of all Japan used vehicles and depend on the customs value and the type of vehicle to be imported.
• 21% VAT is charged which is of the cumulative of the customs value, import duty, and extra fees.

Exemption on duties and taxes in given on the import of used Japanese cars if the importer

• has lived abroad(outside of the European Union) for no less than a year.
• is importing the vehicle for personal usage.
• has owned and used the vehicle for no less than 6 months prior to importation.
• has paid the equivalent VAT already in another country.
• intends to use the vehicle and not sell it for at least a year after its import.

The used Japanese vehicle can be registered after getting clearance from the customs. An application form is given for the registration process to the importer which is to be sent to the Vehicle Registration Service (DIV) along with the foreign registration certificate (original) and a copy of the receipt of purchase.