A car brought in from the United Kingdom is subject to a customs declaration in the CDS system, excise duty (unlike motorcycles) and import VAT, and the duty rate depends on the vehicle's actual country of origin — not the place of purchase. A vehicle manufactured outside the United Kingdom or the European Union may not qualify for the zero duty rate provided for in the Trade and Cooperation Agreement (TCA), even if it was used in the UK. Registration in Poland will require, among other things, a document confirming that customs clearance has taken place and that excise duty has been paid.
Contents
In brief — what you will learn
- ✓ How to prepare the process and the documents
- ✓ How the declaration and inspection work
- ✓ How to maintain compliance and settlements
How to prepare the process and the documents
Properly preparing the documentation before customs clearance helps avoid delays at the border and costly corrections after the declaration is filed. It is essential to establish the scope of responsibility of each party to the transaction and to gather the minimum data set required by the customs systems.
Split of responsibilities between the parties
When importing a car from the UK, it is essential to clearly distinguish the responsibilities between the importer, the exporter and the customs representative, because this split determines the scope of data passed to the official systems. The importer is responsible for correctly stating the customs value and classifying the goods under the CN nomenclature, the exporter must supply documents confirming the vehicle's origin, and the customs representative is responsible for the declaration matching the data provided. This split must be precisely set out in the agreement before the transaction takes place.
Minimum data set for the declaration
The complete set of documents for clearing a car imported from the UK includes: a commercial invoice with the transaction price, a transport document (CMR or bill of lading), a certificate of conformity or vehicle type-approval certificate, the VIN, and confirmation of the importer's EORI number. Missing any of these elements results in the clearance being held up and storage charges being incurred. Implementing an internal document-completeness checklist — verified before the vehicle is presented — eliminates the most common causes of delay.
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How the declaration and inspection work
The customs declaration procedure for importing a car from the UK consists of several consecutive stages — from pre-notification, through document verification, to release of the goods. Each step should be documented in line with the customs administration's guidance, which makes it possible to reconstruct the process during any subsequent inspection.
Operational stages from pre-notification to release
The operational process starts with pre-notifying the shipment in NCTS or CDS (on the UK side), after which the import declaration is filed together with the full set of documents. The customs office verifies the tariff classification, the customs value and eligibility for the preferences arising from the TCA. Once verification is positive, the goods are released — under the standard procedure this takes from 2 to 24 hours, depending on the inspection channel. An internal checklist linking documentation requirements to the responsibilities of the logistics, accounting and compliance teams is helpful here.
The most common risk points and how to limit them
How to maintain compliance and settlements
Record-keeping, corrections and evidence of due diligence
Customs documents relating to a car import from the UK must be kept for at least 5 years from the date the customs declaration is accepted — this requirement follows from Article 51 of the Union Customs Code. If the declaration contains errors, the importer has the right to apply for the declaration to be invalidated or corrected, but must demonstrate due diligence in verifying the data. Evidence of due diligence includes: the full set of transaction documents, correspondence with the counterparty, and records from internal control procedures.
Working with a customs agency and internal audit
A customs agency acting as a direct representative takes on full responsibility for the accuracy of the declaration — which is why choosing a partner should be based on checking their status in the PUESC register and their experience clearing vehicles from the UK. A regular internal audit (at least once a quarter) should include a review of the declarations filed, a check of the consistency of tariff classifications, and verification that the import VAT has been correctly settled. This process helps detect systemic errors before they become the subject of an external inspection.
Summary
In summary: for importing a car from the UK, the key is to run the process according to current official guidance, with a clear split of responsibilities and documentation of every decision. This approach reduces delays, cuts the number of corrections and makes it easier to defend the settlements during a customs inspection. If any requirement is unclear, check the current GOV.UK or PUESC guidance before the final submission of the customs declaration.
Legal basis and sources
- HMRC: Check a UK EORI Number API
- GOV.UK: Goods Vehicle Movement Service guidance
- GOV.UK: Making an entry summary declaration
If the rules or system notices are updated, check the current GOV.UK or KAS guidance before submitting a declaration.
Frequently asked questions
What documents are required to import a car from the UK to Poland?
Import clearance requires: a commercial invoice with the transaction price, a CMR transport document, a certificate of conformity or the vehicle's type-approval certificate, the VIN, the importer's active EORI number, and proof of import VAT payment. If the vehicle qualifies for tariff preferences under the TCA, proof of origin of the goods is also required.
How much are duty and VAT when importing a car from Great Britain?
The standard duty rate for passenger cars imported from the UK is 6.5% of the customs value. If the vehicle meets the rules of origin set out in the TCA, a preferential 0% rate can be applied. Import VAT is charged on a base that includes the customs value, duty and transport costs — at 23% in Poland.
Is it necessary to use a customs agency when importing a car from the UK?
Using a customs agency is not mandatory, but is strongly recommended — especially for a first import or for specialist vehicles. A customs representative ensures correct tariff classification, checks the documents are complete, and minimises the risk of errors in the declaration. Companies (not private individuals) must hold an active EORI number to file the customs declaration themselves.
How long does customs clearance take when importing a car from the UK?
Standard customs clearance for a vehicle import from the UK takes from 2 to 24 hours from the moment a complete declaration is filed in the CDS or CELINA system. This time can be extended if the goods are routed to a documentary or physical inspection channel. Early pre-notification and complete documentation filed before the vehicle arrives at the customs office significantly reduce waiting time.
For how many years should customs documents be kept after importing a car from the UK?
Under Article 51 of the Union Customs Code, customs documents must be kept for at least 5 years from the date the declaration is accepted. This obligation covers invoices, CMR documents, customs declarations, proof of import VAT payment and all correspondence related to the transaction. This documentation is essential during a customs and tax authority inspection or an internal audit.
Related guides
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