Importing a caravan from the UK to Poland costs 2.7% duty on the customs value (0% for goods of UK preferential origin proved by a proof of origin) plus 23% import VAT; there is no excise duty. After clearance in PUESC you have 30 days to apply for registration, and the caravan needs a roadworthiness test first.
Contents
Bringing a used caravan from the United Kingdom can be attractive on price, but it requires meeting customs and tax obligations. Skipping them results in the goods being held at the border or being unable to register the vehicle in Poland. A guide for private individuals and businesses importing a caravan from the UK after Brexit.
Why the UK is a third country
Since 1 January 2021 the UK has been a third country for the EU. Importing a caravan is subject to the full customs procedure: the export from the UK is declared in the UK's CDS system, and the import into Poland via a customs declaration in PUESC (release for free circulation, import VAT and any duty). Clearance can take place at the border office or — once the T1 transit has ended — at an inland customs office.
CN code and duty rate
Caravans are classified under CN 8716 10 ("Trailers and semi-trailers for housing or camping"):
| CN subcode | Description | Erga omnes duty |
|---|---|---|
| 8716 10 92 | Caravan of a weight not exceeding 1,600 kg | 2.7% |
| 8716 10 98 | Caravan of a weight exceeding 1,600 kg | 2.7% |
Note: code 8716 39 covers cargo trailers — do not confuse it with caravans.
Duty rate: the EU tariff sets a conventional (erga omnes) duty of 2.7% of the customs value for CN 8716 10 92 and 8716 10 98. For caravans originating in the UK within the meaning of the EU–UK Trade and Cooperation Agreement (TCA), the preferential rate is 0% — provided preference is claimed with a proof of origin: a statement on origin made out by the exporter, or the importer's knowledge (GOV.UK; see also UK-EU rules of origin). Buying in the UK does not determine origin — a caravan manufactured outside the UK does not automatically qualify for 0%, and 2.7% then applies (unless another relief is available, e.g. transfer of residence). Check the rate on the day of clearance in TARIC or the ISZTAR4 browser. Customs value = transaction price + transport and insurance costs to the place where the goods enter the EU customs territory (Article 71(1)(e) UCC).
Import VAT — 23%
The import is subject to 23% VAT. The base is: customs value + duty due, plus incidental costs (e.g. transport and insurance) to the first place of destination in Poland, if not already included in the customs value (Article 30b of the Polish VAT Act). Private individuals pay VAT at clearance; active VAT-registered businesses can account for it in their VAT return if they meet the conditions of Article 33a of the VAT Act (including lodging the customs declaration through a direct or indirect representative) — details at podatki.gov.pl or with KAS/PUESC.
Excise duty — does not apply to caravans
On import, Polish excise duty applies to passenger cars, i.e. vehicles under CN heading 8703 (Article 100(1) and (4) of the Polish Excise Duty Act). A caravan (CN 8716) is not a passenger car, so no excise duty is payable. More information from KAS or at podatki.gov.pl.
Customs procedure step by step
| Step | Action | Where / Who |
|---|---|---|
| 1 | Purchase and documentation in the UK | UK seller — invoice, proof of ownership |
| 2 | UK export declaration and — optionally — opening T1 transit | UK agency / CDS and NCTS — T1 if the caravan travels through other EU countries |
| 3 | Transport to Poland — ending T1 | Customs office of destination / NCTS |
| 4 | Import declaration in PUESC | Customs agency or representative |
| 5 | Payment of duty + VAT | Office account or Article 33a |
| 6 | Proof of import customs clearance | PUESC |
| 7 | Roadworthiness test before first registration | SKP station in Poland |
| 8 | Registration | Vehicle registration office |
T1: needed when the caravan enters the EU in another country (e.g. France or the Netherlands) and the import clearance is to take place in Poland. The transit is opened in NCTS and ended at the office of destination in Poland — only then is the import declaration lodged.
Registering the caravan in Poland
Trailers used only in the UK do not need their own registration. However, trailers over 750 kg towed to most countries in Europe (including through France and Germany to Poland) must have UK trailer registration (trailer registration, GOV.UK). If the caravan has a trailer registration certificate, take it with you to the registration in Poland.
- Registration application
- Proof of ownership — invoice or contract (foreign-language documents with a sworn translation or one made by a Polish consul – gov.pl)
- Certificate of a positive roadworthiness test (SKP) — the test is mandatory before first registration in Poland (Article 81(3) of the Road Traffic Law)
- Proof of import customs clearance (Article 72(1)(6) of the Road Traffic Law)
- Registration document — if the caravan was registered (Article 72(1)(5))
- EC Certificate of Conformity (CoC) or another approval document — if required (Article 72(1)(3))
Registration deadline: the application must be filed within 30 days of the caravan's release for free circulation by the Polish customs and tax authority (KAS) (Article 73aa(1)(2) of the Road Traffic Law).
Technical requirements
Before first registration the caravan undergoes a roadworthiness test at an SKP station (Article 81(3) of the Road Traffic Law). It is worth checking the lighting (position lights, indicators, brake lights) and the electrical connector beforehand — the caravan and the towing car may have different socket types (7- or 13-pin). The inspector will assess the scope of any changes needed.
Sources
- TARIC — EU customs tariff
- XI tariff (mirrors the EU tariff) — CN 8716 10 92
- GOV.UK — proving origin and claiming preference in UK–EU trade (TCA)
- Council Regulation (EC) No 1186/2009 — customs reliefs
- GOV.UK — registering a trailer to take it abroad
- ISZTAR4 browser — Polish Ministry of Finance
- PUESC
- Road Traffic Law Act (Articles 72, 73aa, 81)
Watch the video: importing a caravan from the UK to Poland
Importing a caravan from the UK?
We help with customs clearance of caravans and motorhomes brought from the United Kingdom to Poland: costing duty and tax, the export declaration in CDS and the import declaration in PUESC, T1 transit and advice on the documents for registration. Contact us before you buy – we will check the full set of documents before clearance.
Call: +44 333 335 5072 or go to the contact form. Individual quote after you send us the documents.
Customs agency registered with CDS, UK EORI number.
Frequently asked questions
What is the import duty on a caravan from the UK?
The EU third-country duty for CN 8716 10 is 2.7% of the customs value. 0% applies only if the caravan has UK preferential origin under the TCA, proved by an exporter's statement on origin or the importer's knowledge. Buying in the UK does not by itself make it UK-originating.
Is excise duty payable on a caravan import?
No. Excise duty applies to passenger cars under CN 8703, and a caravan (CN 8716) is not a passenger car. You pay duty (if applicable) and 23% import VAT.
Do I need an EORI number as a private individual?
Persons other than economic operators are, as a rule, not required to register with customs (Article 9(3) UCC), so a private individual importing a caravan for personal use can usually clear it without an EORI number. Economic operators established in the EU must have an EORI number (Article 9(1) UCC).
Does transfer-of-residence relief exempt me from duty?
Yes, if you meet the conditions. Caravans are expressly listed as personal property (Article 2(1)(c)(ii) of Council Regulation (EC) No 1186/2009). The relief requires, among other things, living outside the EU continuously for at least 12 months (Article 5), possessing and using the caravan at your former residence for at least 6 months before the move (Article 4) and – except in special cases – releasing it for free circulation within 12 months of taking up residence in the EU (Article 7). See our guide to transfer of residence goods from the UK.
Do I need a CoC for clearance?
A Certificate of Conformity is not needed for the customs declaration. For registration, the Road Traffic Law lists an EC Certificate of Conformity or another approval document if required (Article 72(1)(3)). Confirm with the vehicle registration office before buying which document your caravan needs.
How do I check a caravan before buying it in the UK?
Use an HPI Check (vehicle history: outstanding finance, theft) and verify the VIN before buying – a caravan with outstanding finance can be repossessed.
Related guides
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