Importing a Car from the USA to Poland — Duty, Excise, VAT and Costs Step by Step

Buying a car in the USA and bringing it to Poland is, besides the transport itself, above all a matter of settling customs and tax liabilities. If the car does not qualify for relief as relocation goods (Transfer of Residence relief, which we cover separately), you need to calculate customs duty, excise duty and VAT from scratch. Below we explain how this calculation works, where clearance can take place and which documents you need.

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The basis for calculating liabilities — customs value (CIF)

The starting point for all calculations is the customs value of the vehicle, determined on a CIF (Cost, Insurance, Freight) basis — that is, the sum of the purchase price of the car in the USA, the cost of transport insurance and freight (sea transport and, where applicable, land transport) to the EU border. The price from the US purchase invoice (bill of sale) must be converted into EUR at the rate applicable on the date of the customs declaration.

Customs duty on a car from the USA — how much in 2026

Customs duty rates on goods from outside the EU are set by the Common Customs Tariff, and their current values for a specific CN code and country of origin are shown in the EU TARIC database. Passenger cars are classified under heading 8703. The conventional duty rate on passenger cars of this heading is 10% of the customs value.

From 1 July 2026, Regulation (EU) 2026/1455 of the European Parliament and of the Council of 25 June 2026 on adjusting customs duty rates on imports of certain goods originating in the United States of America (OJ L, 2026/1455, 30.6.2026) applies, implementing the EU–US joint statement of 21 August 2025. Under Article 1(1), duties on goods listed in Annex I and originating in the USA are 0% — Annex I covers the whole of Chapter 87 of the Combined Nomenclature (vehicles), and therefore also passenger cars of heading 8703. The Regulation applies from 1 July 2026 to 31 December 2029 (Article 8).

The origin of the vehicle is key. Under Article 6 of the Regulation, origin is determined according to the non-preferential rules of origin of the Union Customs Code (until preferential rules are adopted). This means that what counts is where the car was manufactured, not where it was bought — a car manufactured in, for example, Japan, Mexico or Korea but bought in the USA does not benefit from the 0% rate and is subject to the 10% rate. The Regulation does not provide for a preferential origin certificate, but the customs authority may require proof of the country of origin (e.g. on the basis of the VIN and the manufacturer's documentation).

Excise duty on a car imported from the USA

Excise duty on passenger cars is governed by the Polish Act of 6 December 2008 on excise duty (consolidated text Journal of Laws of 2026, item 412, as amended), Articles 100–113. The rates under Article 105 in 2026 are:

• 3.1% of the taxable amount — cars with an engine capacity of up to 2000 cm³ (Article 105 point 2).
• 18.6% of the taxable amount — cars with an engine capacity above 2000 cm³ (Article 105 point 1).
• 1.55% — petrol/diesel-electric hybrids without external charging (HEV) with a combustion engine capacity of up to 2000 cm³ (Article 105 point 1b).
• 9.3% — HEV hybrids and plug-in hybrids with a combustion engine capacity above 2000 cm³ but not exceeding 3500 cm³ (Article 105 point 1a).
• Exemption — plug-in hybrids (a hybrid vehicle within the meaning of the Electromobility Act) with a combustion engine capacity of up to 2000 cm³, until 31 December 2029 (Article 163a), as well as electric and hydrogen-powered cars (Article 109a). The exemption is confirmed by a certificate issued on request by the head of the tax office.

On import, the excise taxable amount is the customs value of the car increased by the customs duty due (Article 104(1)(3)); it also includes commission and the costs of transport and insurance incurred up to the first place of destination in Poland, if they have not previously been included (Article 104(4)). The tax liability on import arises on the date the customs debt arises (Article 101(1)).

VAT on importing a car from the USA

The last element is VAT at 23%, calculated on the sum of the customs value + customs duty (if any) + excise duty. VAT is payable at the customs and tax office on clearance (import of goods), not later at the tax office — this distinguishes the settlement of imports from outside the EU from intra-EU transactions.

Example calculation (illustrative figures, without the price of our service)

Assumptions: a car with a 2200 cm³ engine (petrol, not a hybrid), customs value (CIF) = EUR 20,000, car manufactured in the USA, so customs duty = 0% (Regulation (EU) 2026/1455, applicable from 1.07.2026), excise duty = 18.6%.

• Customs value (CIF, including transport and insurance): EUR 20,000
• Customs duty (0% in the example): EUR 0
• Excise taxable amount: EUR 20,000
• Excise duty (18.6%): EUR 3,720
• VAT taxable amount: 20,000 + 0 + 3,720 = EUR 23,720
• VAT (23%): EUR 5,455.60
• Total customs and tax charges: approx. EUR 9,175.60 (excluding transport, insurance, customs agent handling and vehicle registration costs)

For comparison: the same car, but manufactured outside the USA (e.g. in Japan) and bought in the USA, is subject to 10% customs duty. In that case the duty is EUR 2,000, the excise taxable amount EUR 22,000 (excise EUR 4,092), the VAT taxable amount EUR 26,092 (VAT EUR 6,001.16), and the total charge rises to approx. EUR 12,093.16, i.e. by approx. EUR 2,917.56. That is why establishing the country of origin and checking the current rate in TARIC before purchase matters for the cost of the whole operation. The EUR amounts are indicative — liabilities are converted into zlotys at the rate applicable on the date the obligation arises.

Where to clear the car — Poland or Rotterdam/Bremerhaven

Cars from the USA usually reach Europe by sea, most often to large container and ro-ro ports in Rotterdam, Bremerhaven or Antwerp, from where they can be cleared on the spot or moved under the Union transit procedure (T1) to a Polish customs and tax office. When a car is released for free circulation in another EU Member State (e.g. the Netherlands), customs duty and import VAT are settled under that country's rules, and once an unregistered car is brought to Poland, Polish excise duty also arises on the intra-Community acquisition — you must file a simplified declaration with the tax office within 14 days and pay the excise duty within 30 days, no later than on the day of registration (Article 106(2) and (3) of the Excise Duty Act). With T1 transit to a Polish customs and tax office, customs duty, excise duty and VAT are settled in a single import clearance in Poland.

Documents needed for clearance

• Title (the US proof of ownership/vehicle registration) or the equivalent state document.
• Purchase invoice (bill of sale) with the price and the seller's details.
• Bill of Lading confirming sea transport.
• A T1 transit document, if clearance does not take place at the port of entry into the EU.
• A document confirming the country of origin of the vehicle (relevant for any customs preference).
• A customs declaration (SAD/PZC) filed with the customs and tax office.
• A certificate of conformity or the vehicle's technical documentation — needed later for registration in Poland (technical inspection, possible type approval).

Registering the vehicle in Poland after clearance

After the liabilities are paid and the car is released for free circulation in Poland, the next step is a technical inspection of the vehicle brought in from outside the EU and registration at the transport department competent for your place of residence; the customs clearance documents confirm that import liabilities have been settled. The simplified excise declaration at the tax office applies only where the car was released for free circulation in another EU Member State (see above). For electric cars and plug-in hybrids up to 2000 cm³, a certificate of exemption from excise duty is needed.

What an import cost calculator for a car from the USA looks like in practice

Instead of one universal "calculator", it is worth calculating costs in four independent blocks, because each has a different basis and a different risk of changing over time:

• Block 1 — transport and insurance: sea freight from the USA, any land transport from the port to the place of clearance, cargo insurance. These costs form part of the customs value (CIF), so they directly increase the basis for duty, excise duty and VAT.
• Block 2 — customs duty: 0% for cars originating in the USA (until 31.12.2029, unless the rate is suspended), 10% for cars of other origin — to be verified in TARIC just before clearance.
• Block 3 — excise duty: depends on engine capacity and type of drive (combustion, hybrid, electric) — rates under Article 105 of the Excise Duty Act.
• Block 4 — VAT: a fixed percentage (23%), but calculated on a variable basis (CIF + duty + excise), so any change in blocks 1–3 results in higher VAT.

Only the sum of these four blocks plus clearance costs (customs agent handling, port charges, document translations) gives the real cost of importing a specific vehicle — which is why it is hard to talk about one universal figure without knowing the parameters of the particular car.

Customs clearance of a car from the USA step by step

1. Purchase the vehicle in the USA and assemble the documents (title, bill of sale, seller's details).
2. Arrange sea transport (container or ro-ro) to a port in Europe and cargo insurance.
3. Choose the place of clearance — a port of entry into the EU (e.g. Rotterdam, Bremerhaven, Antwerp) or T1 transit to a Polish customs and tax office.
4. Determine the customs value (CIF) and check the current duty rate for code 8703 and the country of origin in TARIC/ISZTAR.
5. File the customs declaration (SAD/PZC) together with the complete set of transport and purchase documents.
6. Pay customs duty (if any), excise duty and VAT — either at the office of clearance or, with transit, at the Polish office of destination (where clearance takes place in another EU Member State, you additionally file a declaration and pay Polish excise duty at the tax office).
7. Carry out the technical inspection of the non-EU vehicle and register it at the transport department.

If your car meets the conditions for relocation goods (including at least 6 months of use abroad before the move and at least 12 months of residence outside the EU), it may be exempt from customs duty, excise duty and VAT — see the details in the guide a car from the USA as relocation goods. If the car travels together with the rest of your personal belongings as part of a move, also see the general rules in the article relocation goods from the USA to Poland.

Sources

• Regulation (EU) 2026/1455 of the European Parliament and of the Council of 25 June 2026 (Articles 1, 3, 4, 6, 8, Annex I) — EUR-Lex
• TARIC database — European Commission (CN code 8703)
• Polish Act of 6 December 2008 on excise duty (Articles 101, 104–106, 109a, 163a) — ISAP (in Polish)
• Polish Act of 11 March 2004 on goods and services tax — ISAP (in Polish)

Need help clearing a car from the USA? Contact us — we will advise where to clear the car and which documents to prepare.

Frequently asked questions