Importing a campervan from the UK to Poland is a third-country import: you pay 10% duty (or 0% with preferential origin under the TCA), 23% VAT and Polish excise as for a passenger car, and a right-hand-drive vehicle must meet extra registration conditions. Below are the charges, the procedure and a worked example.
Contents
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. Compare also with importing a caravan.
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 through PUESC (the AIS/IMPORT system), 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): the 0% rate can be applied only if the vehicle has preferential UK origin, shown by the exporter's statement on origin or by the importer's knowledge (statement on origin and REX). For cars the rules of origin are strict: what counts is where the vehicle was manufactured and the share of non-UK/EU materials. Simply buying or registering a vehicle in the UK does not give it UK origin; a campervan made in, say, Japan or the USA and merely brought into the UK usually does not qualify.
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
Campervans classified under CN heading 8703 are passenger cars for the purposes of the Polish Excise Duty Act (Article 100(4)), so importing one is subject to Polish excise duty. The tax liability arises when the customs debt arises (Article 101(1)) and the excise is calculated in the customs declaration. The base is the customs value plus duty (Article 104(1)(3)). The rates depend on engine capacity and drive type (Article 105):
| Passenger car | Excise rate (of the base) |
|---|---|
| Engine capacity up to 2000 cc (other cars) | 3.1% |
| Engine capacity over 2000 cc | 18.6% |
| Combustion-electric hybrid not charged from an external source, engine up to 2000 cc | 1.55% |
| Hybrid (including plug-in), combustion engine over 2000 and up to 3500 cc | 9.3% |
| Plug-in hybrid (charged from an external source), combustion engine up to 2000 cc | exempt until 31 Dec 2029 (Article 163a) |
Important: The rates are given according to the consolidated text of the Excise Duty Act (Dz.U. 2026 item 412). Check the current rates on podatki.gov.pl before clearance.
Exemption: no excise is due from a person moving their residence to Poland who meets the conditions of Article 112 of the Act (including having used the vehicle personally for at least 6 months, having lived outside the EU and EFTA for at least 12 months, and not selling or lending the vehicle for 12 months) — see a car as relocation goods.
Import VAT - 23%
23% import VAT is charged on the customs value plus duty and excise (Article 30b(1) of the VAT Act). Active VAT payers who meet the conditions of Article 33a can settle it in their return; 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 (AIS/IMPORT) | Agency / importer |
| 4 | Paying duty (10% or 0% under TCA) and VAT (23%) | Importer |
| 5 | Excise calculated in the customs declaration and paid at clearance | Importer / agency |
| 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. According to powroty.gov.pl, only category M1 vehicles can be registered with right-hand drive, and a vehicle from the UK must have been first registered in the UK or Northern Ireland before 1 January 2021.
Vehicles first registered in the UK after 31 December 2020 do not qualify for such registration. Before buying, check the date of first registration in the V5C.
Adjustment requirements: the lights, the exterior mirrors and the speedometer; without adaptation to right-hand traffic the vehicle will not pass the roadworthiness inspection required for registration.
Note: The rules for right-hand-drive vehicles may change. Check the current rules on powroty.gov.pl or brexit.gov.pl.
Cost calculation - an example
A campervan, price £40,000 + transport £2,000 (customs value ~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 |
| Excise 18.6% (>2000 cc) | (195,300 + 19,530) × 18.6% | ~PLN 39,958 |
| VAT 23% | (195,300 + 19,530 + 39,958) × 23% | ~PLN 58,601 |
| Total charges | ~PLN 118,089 |
These are estimated figures - the exchange rate and customs value may vary. This is not tax advice.
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 (AIS/IMPORT), calculating excise duty in the declaration, and advice on removal-goods relief. Get in touch; the cost of our services is explained in how much UK customs clearance costs.
Sources
- TARIC - the EU customs tariff
- Excise duty rates - podatki.gov.pl
- Registering a right-hand-drive vehicle - powroty.gov.pl
- brexit.gov.pl
- PUESC
Frequently asked questions
Can I import a campervan without a customs agency?
Yes, an importer can lodge the customs declaration alone in PUESC, but classification, origin, excise and VAT need careful calculation, so many people use a customs agency as their representative.
Does the removal-goods exemption from excise duty apply?
Yes, if you meet the conditions of Article 112 of the Excise Duty Act: you used the vehicle personally for at least 6 months before moving, lived outside the EU and EFTA for at least 12 months, and will not sell it or hand it to another person for 12 months after import. The duty relief comes from Regulation 1186/2009 and the VAT relief from Article 47 of the VAT Act.
Do I need individual type approval?
A vehicle with European type approval does not usually need it. If it has none, or you are unsure, a vehicle inspection station or the registration office will tell you whether an additional inspection or individual approval is needed - check before you buy.
How do I check whether I qualify for 0% duty under the TCA?
The vehicle needs preferential UK origin, shown by the exporter's statement on origin (for example on the invoice) or by the importer's knowledge. A vehicle from a third country (the USA, Japan) that was only in the UK does not meet the rule.
Can a right-hand-drive campervan be registered in Poland?
Yes, if it is category M1, was first registered in the UK or Northern Ireland before 1 January 2021, and passes the roadworthiness inspection after the lights, mirrors and speedometer have been adapted (powroty.gov.pl).
Related guides
Have a similar case? Ask a customs agency
Describe the goods or vehicle, the route and timing. We reply on working days, usually the same day.
Something went wrong. Please try again or contact us by email or WhatsApp.