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Bringing a campervan or motorhome in from the United Kingdom is an increasingly popular choice - the market there offers a wide selection of vehicles at attractive prices. Before the vehicle gets Polish plates, a few customs and tax steps are waiting for you. This article explains what fees you need to factor in, how clearance works, and what to do about a right-hand-drive steering wheel.
What changed after Brexit
Since 1 January 2021, the UK has been a third country as far as Poland is concerned. Importing a campervan from the UK is subject to the standard EU import procedure: a customs declaration (CDS) through PUESC, duty, import VAT and excise duty being charged, and meeting the technical and type-approval requirements before registration. The exception is the preferences available under the EU-UK TCA agreement.
EU duty - the rate and the rules of origin
Motorhomes and campervans are most often classified under CN code 8703. The standard EU duty rate (erga omnes) for vehicles under CN heading 8703 is 10% of the customs base (TARIC) (the CIF value: price + transport to the EU border + insurance).
TCA preference (0% duty): if the vehicle meets the TCA rules of origin, a 0% rate can be applied. For motor vehicles, the rules are strict - they require a specific percentage of the value (around 40-50%) to originate in the UK or the EU. A used vehicle from Germany/France sold in the UK meets the conditions; a vehicle from Japan/the USA brought into the UK earlier usually does not.
Note: To be certain of the classification of a specific vehicle (especially a campervan with a special conversion), we recommend obtaining Binding Tariff Information (BTI) or consulting a customs agent before buying.
Excise duty in Poland - who pays, and how much
After customs clearance, and before registration, campervans and motorhomes are subject to Polish excise duty on passenger cars (category M1). The rates depend on engine capacity:
| Engine capacity | Excise rate (of value) |
|---|---|
| Up to 2000 cc | 3.1% |
| Over 2000 cc | 18.6% |
| Plug-in hybrid up to 2000 cc | 1.55% (reduced by 50%) |
| Plug-in hybrid over 2000 cc | 9.3% (reduced by 50%) |
Important: These rates come from the excise duty act in force in 2025, as confirmed on podatki.gov.pl. Before clearance, check the current rates on podatki.gov.pl, since the act may change.
Deadline and authority: the excise declaration and tax payment take place before first registration - with the relevant head of the tax office (separate from the customs clearance handled by KAS/PUESC).
Import VAT - 23%
23% import VAT is charged on the customs value plus duty. VAT-registered businesses can settle the VAT in their return (Article 33a of the VAT Act). Private individuals pay VAT at clearance.
Step-by-step procedure
| Step | Action | Who |
|---|---|---|
| 1 | Purchase in the UK, invoice and V5C | Buyer |
| 2 | Transport to Poland (or choosing an EU clearance location) | Buyer / freight forwarder |
| 3 | Import customs declaration through PUESC (CDS) | Agency / importer |
| 4 | Paying duty (10% or 0% under TCA) and VAT (23%) | Importer |
| 5 | Excise declaration and payment of excise duty | Importer / owner |
| 6 | Adjusting the lights and mirrors (if right-hand drive) | Workshop |
| 7 | Roadworthiness inspection | Vehicle inspection station |
| 8 | Registration at the vehicle registration office | Owner |
Right-hand drive - can it be registered?
Yes, but with significant restrictions. Polish regulations allow a right-hand-drive vehicle in category M1 to be registered, provided the vehicle from the UK was first registered in the UK or Northern Ireland before 1 January 2021.
Vehicles first registered in the UK after 31 December 2020 do not formally qualify for right-hand-drive registration under the current rules. Before buying a vehicle registered after 2020, legal/technical advice is essential.
Adjustment requirements: adjusting the headlights (beam asymmetry), replacing/adjusting the mirrors, and a speedometer in km/h. The adjustment is confirmed by a roadworthiness inspection.
Note: The legal situation for right-hand-drive vehicles is evolving (Poland is subject to an EU infringement procedure). Check the current rules on powroty.gov.pl or brexit.gov.pl.
Cost calculation - an example
A campervan, price £40,000 + transport £2,000 (CIF ~PLN 195,300 at a rate of 4.65), a 3.0-litre diesel engine:
| Component | Calculation | Amount |
|---|---|---|
| CIF customs value | GBP 42,000 × 4.65 | ~PLN 195,300 |
| Duty 10% (without TCA) | 195,300 × 10% | ~PLN 19,530 |
| VAT 23% | (195,300 + 19,530) × 23% | ~PLN 49,411 |
| Excise 18.6% (>2000 cc) | ~195,300 × 18.6% | ~PLN 36,326 |
| Total charges | ~PLN 105,267 |
These are estimated figures - the exchange rate and customs value may vary. This is not tax advice.
Frequently asked questions (FAQ)
Can I import a campervan without a customs agency? Yes, but the procedure (PUESC/CDS, classification, excise duty) is complex - an agency is practically essential.
Does the removal-goods exemption from excise duty apply? Yes, if you meet the conditions (including having lived in the UK for at least 12 months, moving your place of residence to Poland, and having owned the vehicle for at least 6 months). Details on podatki.gov.pl.
How long does clearance take? With a complete set of documents, usually 1-3 working days.
Do I need individual type approval? Campervans with European type approval are exempt; without it, an individual inspection at a vehicle inspection station or TDT is required.
How do I check whether I qualify for 0% duty under the TCA? The seller provides a statement on origin (on the invoice or through REX). A vehicle from a third country (the USA, Japan) that was only briefly in the UK does not meet the TCA rules.
How we can help
The customs agency agencjacelna.uk specialises in importing vehicles from the UK to Poland (campervans, motorhomes, special-purpose vehicles): tariff classification and TCA rules of origin, declarations through PUESC (CDS), coordinating excise duty with the tax office, and advice on removal-goods relief. Get in touch - we'll quote for handling your import.
Sources
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