Car Customs Clearance from the UK to Poland: Questions and Answers 2026

Importing a car from the United Kingdom into Poland means lodging a customs declaration and settling duty, excise duty and VAT before the car can be registered. It is one of the most common procedures among Poles returning from the UK and people buying a car on the British market. Below are answers to the most common questions.

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How to clear a car from the UK into Poland: step by step

Importing a car from the UK into Poland works as follows:

1. Purchase in the UK and documents: the V5C (UK registration certificate) and a purchase invoice or sale contract.
2. Transport to Poland: driving it yourself, or sending it on a trailer or specialist transporter. Arrange insurance for the journey and keep the vehicle documents with the car.
3. Customs declaration in Poland: a customs declaration for release for free circulation, lodged electronically with customs, which a customs agency can do for you.
4. Duty and import VAT: payable in connection with the customs declaration.
5. Excise duty: passenger cars brought into Poland are subject to excise duty. The rate is 3.1% of the tax base (the statutory rate for passenger cars not listed elsewhere, in practice engines up to 2000 cm³) or 18.6% (engines over 2000 cm³); hybrids that cannot be charged from an external source have lower rates (1.55% up to 2000 cm³, 9.3% above 2000 and up to 3500 cm³), plug-in hybrids up to 2000 cm³ are exempt until 31 December 2029, and fully electric cars are exempt (Articles 105, 109a and 163a of the Polish Excise Duty Act).
6. Registration at the vehicle registration office: after the charges are settled and you hold the clearance documents; see registering a car from England in Poland.

How much is the duty on a car from the UK in 2026?

Passenger cars (HS code 8703) imported from the UK are subject to the EU's standard duty rate of 10% of the customs value (EU customs duties — gov.pl). The customs value is usually the purchase price plus transport and insurance costs to the point where the car enters the EU customs territory.

Exception — 0% rate: the preference under the EU–UK Trade and Cooperation Agreement (TCA) applies only if the car has preferential UK origin under the TCA rules of origin and the importer holds proof of origin: a statement on origin made out by the exporter, or the importer's knowledge. The EUR.1 certificate is not used under the TCA. Buying or shipping a car from the UK does not make it UK-originating: a car made in the EU (e.g. a VW, BMW or Renault) and bought in the UK does not have UK origin, so TCA preference does not cover it. In practice, most used cars from the UK are charged the 10% rate. More on origin: UK–EU rules of origin.

How the total charges on a car from the UK are calculated

Amounts depend on the car's value, the exchange rate and its specification, so here is the method:

• Customs value = purchase price + transport and insurance costs to the EU border
• Duty = 10% of the customs value (unless a preference or relief applies)
• Excise duty = the rate (3.1% or 18.6%) applied to the customs value plus duty (Article 104(1)(3) of the Polish Excise Duty Act), plus commission and transport and insurance costs up to the first destination in Poland if not already in the customs value (Article 104(4))
• VAT at 23% = on the customs value plus duty and excise duty (Article 30b(1) of the Polish VAT Act), plus additional costs (transport, insurance) up to the first destination in Poland if not already in the customs value

A customs agency can prepare an exact calculation for a specific vehicle based on the invoice and technical data. The general method is described in how to calculate duty and VAT when importing from the UK.

Relocation goods: when a car is relieved from duty

If you are moving permanently from the UK to Poland, the car can be relieved from customs duty as relocation goods (Council Regulation (EC) No 1186/2009). The main conditions:

• residence outside the EU customs territory for at least 12 consecutive months before the move,
• the car was in your possession and used by you in the UK for at least 6 months before you changed residence (an insurance policy can serve as evidence),
• release for free circulation within 12 months of you establishing residence in the EU,
• for 12 months after release the car may not be lent, pledged, hired out or transferred without first informing customs (a transfer makes duty payable).

VAT and excise duty have separate reliefs with their own conditions (Article 47 of the VAT Act, Article 112 of the Excise Duty Act); the excise relief requires, among other things, that the car is not sold, hired out or handed to a third party for 12 months from import. Full details, documents and sources: shipping a car from the UK as relocation goods.

Is clearing an electric car from the UK cheaper?

Fully electric cars (BEVs) are exempt from excise duty (Article 109a of the Excise Duty Act), but duty is not reduced: code 8703 80, 10%, the same as for petrol and diesel cars (EU customs duties — gov.pl). Duty and VAT are calculated in the same way.

Documents needed to clear a car from the UK

• The V5C (Certificate of Registration UK), the original or a certified copy
• The purchase invoice or sale contract with the price in GBP
• Proof of the owner's identity (passport or ID card)
• The importer's identification: an EORI number (companies); a private individual making an occasional declaration usually does not need an EORI number (Article 9(3) of the Union Customs Code) and provides their personal identification details
• Insurance and UK residence documents (for a relocation-goods application)
• A certificate of conformity (CoC) or other type-approval document, needed for registration

Have questions about importing a specific vehicle? Get in touch, and if you are wondering whether an agency can handle a private car, see can a customs agency clear a private car.

Summary

• Duty on a car from the UK: 10% of the customs value (0% only with preferential UK origin backed by a statement on origin or the importer's knowledge).
• Excise duty: 3.1% or 18.6% depending on engine size (lower rates or exemption for hybrids, exemption for electric cars), calculated on the customs value plus duty.
• VAT: 23% on the customs value plus duty and excise duty.
• Relocation goods relief exempts the car from duty; VAT and excise duty have separate conditions.
• Agency fees are set individually; see how much UK customs clearance costs for how pricing works.

Need car customs clearance?

We provide a complete service for the customs clearance of cars brought in from the United Kingdom to Poland.

Call: +44 333 335 5072 or go to our contact form. An individual quote is provided once you've sent your documents.

A customs agency registered with CDS, UK EORI number.

Frequently asked questions