Customs Duty on Cars from the UK: A Complete Guide for Importers

Customs duty on cars from England

Whether you pay customs duty when importing a car depends on several factors, including the car's country of origin, its age, its condition and the customs regulations of the country into which the car is being imported. Here is a more detailed answer:

Country of origin of the car: Many countries have trade agreements that can offer reduced customs rates or a full exemption from duty for cars manufactured in certain countries.

For example, European Union countries generally do not impose duty on cars originating in other EU member states. Value of the car: The customs value of the car, which includes the purchase cost, transport and insurance to the border of the importing country, is the basis for calculating duty. The amount of duty depends on the percentage rate set out in local customs regulations. Duty exemptions: There are circumstances that can qualify a car import for a customs exemption.

For example, people permanently relocating to a new country may be exempt from paying duty on a car as part of their relocation, provided certain conditions are met, such as having owned the car before the move for a specified period (usually at least 6 months).

Vintage and collector's cars: Cars classified as vintage or collector's items often benefit from reduced duty rates or are fully exempt. The criteria for such exemptions vary by country, but a specific vehicle age is usually required (e.g. 30 years or more). Electric and hybrid cars: In some countries, electric and hybrid cars may benefit from exemptions or reduced duty rates as part of policies to promote environmentally friendly means of transport.

Calculating the customs value

If duty is due, it is usually calculated as a percentage of the car's customs value. The percentage duty rate depends on the classification of the car and can vary depending on details such as the type of vehicle and its intended use.

The customs value of the car is the sum of its purchase price and the cost of transport to Poland.

Example:

• Car purchase price: £10,000
• Transport cost: £500
• Customs value: £10,500

Example duty calculation

Let's assume the import duty on passenger cars is 10% of the customs value.

1. Car purchase price: £10,000
2. Transport cost: £500
3. Customs value: £10,000 + £500 = £10,500
4. Duty rate: 10%
5. Duty calculated: 10% of £10,500 = £1,050

In this case, the import duty is £1,050.

Additional charges

Once duty has been calculated, you also need to factor in other charges, such as VAT (Value Added Tax), which in Poland is 23%. VAT is charged on the sum of the customs value and the duty. Example:

1. Customs value: £10,500
2. Duty: £1,050
3. VAT calculation base: £10,500 + £1,050 = £11,550
4. VAT rate: 23%
5. VAT calculated: 23% of £11,550 = £2,656.50

Cost summary

The total cost of importing the car includes:

• Customs value: £10,500
• Duty: £1,050
• VAT: £2,656.50
• Total import cost: £10,500 + £1,050 + £2,656.50 = £14,206.50

Excise duty

Bringing a car in from the United Kingdom is subject to excise duty. Its amount depends on the vehicle's engine capacity:

• Up to 2000 cm³: 3.1% of the vehicle's value.
• Over 2000 cm³: 18.6%.

Excise duty rates for hybrids depend on the drivetrain type: regular hybrids (HEV) with an engine up to 2000 cc are taxed at 1.55%, while plug-in hybrids (PHEV) with an engine up to 2000 cc are fully exempt from excise duty (the exemption runs until 31 December 2029). For hybrids (HEV and PHEV) with an engine between 2001 and 3500 cc, excise duty is 9.3% of the vehicle's value. Source: podatki.gov.pl – excise duty exemptions.

European Certificate of Conformity (CoC)

If the car you are importing from the United Kingdom was manufactured before Brexit, its European Certificate of Conformity remains valid and allows registration in the EU. A CoC is mandatory for all vehicles manufactured from 1996 onwards. If the car is older, the document can be ordered from the manufacturer. This document is essential for registering the car in the European Union.

What do you need to do before registering a car from the United Kingdom?

Before registering a car from the United Kingdom, a few modifications need to be made to it. It is worth noting that since 2015 it has been possible to register British cars in Poland without moving the position of the steering wheel. So what does need to be changed?

• Rebuilding the bulkhead separating the cabin from the engine.
• Door cards: The mechanism responsible for the mirror adjustment, which differs between right-hand and left-hand traffic.
• Replacing the dashboard and instrument cluster: The speedometer must show speed in km/h.
• Lights: In left-hand traffic, the headlight beam pattern and type of lighting are completely different.

Bringing in and registering a car from the United Kingdom

Bringing a car in from England requires sorting out a few formalities:

1. Before buying, check the vehicle's history, and the validity of its third-party insurance and MOT.
2. Pay the road tax.
3. Before transporting the car to Poland, fill in section C(4) of the registration document and send it to the DVLA.

Once the car reaches Poland, you must first adapt it for right-hand traffic and pay the excise duty. The car's documents must be translated by a sworn translator. When registering at the local vehicle registration office, you will need:

• The purchase-sale agreement.
• The registration document.
• Proof of a valid MOT/roadworthiness test.
• Proof that duty has been paid.

Insuring a car from the United Kingdom

Every car must have mandatory third-party liability insurance. Unfortunately, cars from the United Kingdom require a higher premium than cars from other countries. This is linked to the increased collision risk associated with a right-hand-drive steering wheel.

In every case, it is advisable to consult an experienced customs broker or the local customs office directly, to obtain accurate information on customs obligations and possible exemptions for your specific car-import case.

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Need customs clearance for a car from the UK?

We provide a complete service for importing cars from the United Kingdom — customs clearance, settlement of duty and VAT, and the documents needed to register the vehicle.

Call: +44 333 335 5072 or go to the contact form. Individual quote provided after documents are submitted.

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