Costs and Procedures for Customs Clearance When Bringing a Motorcycle from the UK to Poland

The cost of bringing a motorcycle from the United Kingdom to Poland depends on the value of the motorcycle, transport costs, the duty rate and taxes. Duty and VAT are calculated on the customs value, which you must declare in the customs declaration. The rates for each engine size are below, and you can work out an indicative amount with our UK to Poland import duty and VAT calculator.

Documents needed to import a motorcycle

A sample list of documents that may be needed for clearance:

• Commercial invoice – describes the goods, their value and country of origin.
• Transport document – the agreement between the carrier and the consignor: a bill of lading (sea), an air waybill (air) or a CMR (road).
• Customs declaration – contains the import details needed for customs clearance.

What determines the duty on a used motorcycle

• Engine capacity: this determines whether the motorcycle falls within the up-to-250 cm³ band (CN 8711).
• Age and nature of the motorcycle: a collector's vehicle may be classified under CN 9705, which changes the duty and the VAT rate.

Here is a breakdown of the import duty (EU third-country duty rates, CN 8711). If the motorcycle has UK preferential origin supported by a proof of origin (an exporter's statement on origin or the importer's knowledge), the duty under the TCA is 0% – but buying it in or shipping it from the UK does not by itself make it UK-originating (GOV.UK; see also UK-EU rules of origin).

Motorcycles over 250 cm³ (non-collector):

• Import duty: 6% of the motorcycle's customs value
• VAT: 23% (charged on the customs value plus duty and incidental costs – see below)

Motorcycles up to 250 cm³ (non-collector):

• Import duty: 8% of the motorcycle's customs value
• VAT: 23% (charged on the customs value plus duty and incidental costs – see below)

Collector's motorcycles of historical interest (heading CN 9705): being at least 30 years old is only one of the criteria – the vehicle must meet the conditions for classification as a collector's item (including being in its original state), which is worth confirming before import.

• Import duty: 0% (considered duty-free)
• VAT: 8% (reduced rate on imports of collectors' items – Article 120(2) read with Article 146ef of the Polish VAT Act; the taxable amount is determined as for any import – customs value plus duty and incidental costs, Article 30b) – granica.gov.pl

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VAT on a motorcycle imported from the UK

Since Brexit, motorcycles brought into Poland from the United Kingdom are subject to import VAT at the standard rate, which is 23%. The taxable amount is the customs value (the purchase price plus transport and insurance costs up to the EU border) increased by the duty due, and by incidental costs up to the first place of destination in Poland if they are not already in the customs value (Article 30b of the Polish VAT Act). VAT is therefore one of the main costs of the import and is worth budgeting for before you buy. The exact amount also depends on the customs value accepted by the customs office.

Want the figures for a specific motorcycle? We cover importing a motorcycle from the UK to Poland in a separate guide, and you can work out the amounts with our guide on how to calculate duty and VAT.

Excise duty and motorcycles – the legal position

Motorcycles (CN code 8711) are not subject to excise duty in Poland. Excise duty applies only to passenger cars (CN 8703) – under the Excise Duty Act of 6 December 2008, the rates are 3.1% for engines up to 2000 cc and 18.6% for engines above 2000 cc. So when importing a motorcycle from the United Kingdom to Poland, no excise duty is due – the only costs are duty (if applicable) and VAT. Source: podatki.gov.pl – subject of excise taxation.

Registering a motorcycle in Poland – step by step

Once customs clearance is complete and the duty and taxes are paid, the motorcycle must be registered in Poland. The registration application must be filed within 30 days of the motorcycle's release for free circulation by the Polish customs and tax authority (Article 73aa(1)(2) of the Road Traffic Law, "RTL").

1. Gathering documents

Before visiting the office, prepare the documents listed in Article 72(1) RTL, to the extent they apply to your motorcycle:

• Proof of ownership: an invoice or purchase agreement (foreign-language documents with a Polish translation by a sworn translator or a Polish consul, gov.pl).
• Proof of import customs clearance: confirmation that the import has been completed and the charges settled (Article 72(1)(6) RTL).
• Registration document from the country of origin: the original registration document, if the motorcycle was registered (Article 72(1)(5)).
• Roadworthiness test certificate: the first periodic technical inspection is carried out before the first registration in Poland (Article 81(3) RTL).
• Approval document (e.g. a certificate of conformity) – if required (Article 72(1)(3)).
• Third-party liability (OC) insurance: buy the compulsory OC cover before registration (gov.pl); the policy itself is not among the documents listed in Article 72(1) RTL.

2. Visiting the vehicle registration office

A motorcycle is registered by the starost responsible for your permanent or temporary place of residence, or your company's registered office (Article 73(1) RTL).

3. Registration application

At the office you fill in the registration application, giving the details of the motorcycle and your contact details.

4. Checking the documents

The clerk checks the documents for completeness and accuracy, which is key to the rest of the registration process.

5. Registration fees

A registration fee is charged; check the amount and the payment method with the office that will register the motorcycle.

6. Receiving the registration document and number plates

Once your application has been approved and the fees paid, you receive the registration decision, the registration document and the number plates. From this point, the motorcycle is registered in Poland and ready to use.

Need help clearing a motorcycle?

If you want to be certain about the CN code, the rates and the documents, get in touch before you buy or ship the motorcycle – we will check the full set of documents before clearance.

Frequently asked questions