UK to Poland Import Duty and VAT Calculator

UK to Poland import duty and VAT calculator

Estimate the duty, excise duty and import VAT when bringing goods from the UK to Poland — customs value, duty rate or 0% for UK origin, 23% VAT.

Contents
  1. How to use the UK import duty calculator
  2. What the calculator does not include
  3. Need an exact calculation?
How the calculator works

Customs value = as a rule, the price of the goods + transport and insurance to the point of entry into the EU customs territory (Articles 70–71 of the Union Customs Code). Duty = customs value × duty rate. Excise duty (passenger cars only) = (customs value + duty + transport to the first destination in Poland) × rate (Article 104(1)(3) and (4) of the Excise Duty Act (ustawa o podatku akcyzowym)). VAT base = customs value + duty + excise duty + transport within the EU to the place of destination (Article 30b of the VAT Act (ustawa o VAT)). The result is an estimate — the amount in the customs decision or declaration is what is binding.

To determine the customs value, use the National Bank of Poland (NBP) rate published on the second-to-last Wednesday of the previous month, which applies for the whole current month (Article 53 UCC, Article 146 of Regulation 2015/2447). For PLN, enter 1.
Included in the customs value.
Not part of the customs value, but it increases the excise duty and VAT base.
Check the rate for your commodity code in TARIC (e.g. passenger cars, 8703: 10%).
Use this if your case does not match the list. Hybrid with an engine over 3,500 cm³ — 18.6%.
Customs value—
Import duty—
Excise duty—
VAT base—
Import VAT—
Total payable (duty + excise duty + VAT)—
Total cost including goods and transport—

How to use the UK import duty calculator

  1. Price and currency — enter the invoice price and currency. The calculator converts it into zloty at the rate you provide.
  2. Transport — split the costs: the leg to the EU border (e.g. to Calais or Rotterdam) is included in the customs value, while further transport within the EU only increases the excise duty base (cars) and the VAT base.
  3. Duty rate — it depends on the commodity code (CN/TARIC). If the goods have UK preferential origin and you hold proof of origin, tick the TCA box — duty will be 0%. Buying in the UK does not automatically mean UK origin.
  4. Excise duty — applies to passenger cars (and other excise goods, which the calculator does not cover). For other goods, leave “Not applicable”.
  5. VAT — the standard rate in Poland is 23%; for some goods 8% or 5% applies.

For a detailed explanation of the formulas with worked examples, see our guide on how to calculate duty and VAT when importing from the UK, and for when no duty is payable on UK goods, read duty on UK goods — how much it is and when you do not pay it. For cars, see also customs duty on cars from the UK.

What the calculator does not include

  • anti-dumping duty, quotas and other tariff measures assigned to a specific commodity code (anti-dumping duty),
  • specific duty rates (e.g. per 100 kg) — these mainly apply to agri-food products,
  • excise duty on alcohol, tobacco products and fuels,
  • the temporary EUR 3 duty per tariff item on consignments valued at up to EUR 150 — only for imports under the IOSS system or in postal consignments (from 1.07.2026, Council Regulation (EU) 2026/382),
  • reliefs, e.g. for relocation goods,
  • the costs of the customs agent, carrier and terminals — see what the cost of clearance depends on and pricing.

Need an exact calculation?

Send us the invoice and a description of the goods — we will determine the CN code, check the origin and prepare the customs declaration. Get in touch.

The calculator is for guidance only. Customs agent registered in CDS, UK EORI number.

Frequently asked questions

How do I calculate import duty from the UK to Poland?

Duty = customs value × the duty rate for the commodity code. The customs value is the price of the goods plus transport and insurance to the EU border (Articles 70–71 of the Union Customs Code). For goods with UK preferential origin supported by proof of origin (TCA), duty is 0%.

How much is import duty from the UK to Poland?

It depends on the commodity code: 0% for UK preferential origin with proof, otherwise the rate from the EU tariff (e.g. passenger cars, 8703 — 10%). You can check the rate for your code in TARIC.

What is the VAT base on imports from the UK?

The VAT base is the customs value plus duty, excise duty (if applicable) and additional costs up to the first place of destination in Poland, where these are not already part of the customs value (Article 30b of the VAT Act (ustawa o VAT)). The standard rate is 23%.

Does the calculator include excise duty on a car?

Yes, for passenger cars: 3.1% for an engine up to 2,000 cm³, 18.6% above 2,000 cm³, and reduced rates for hybrids — 1.55% (hybrid without plug-in charging, up to 2,000 cm³) and 9.3% (hybrids of 2,000–3,500 cm³). On import, the base is the customs value increased by duty and by the cost of transport to the first place of destination in Poland (Articles 104–105 of the Excise Duty Act (ustawa o podatku akcyzowym)). Electric and hydrogen cars are exempt (Article 109a), as are plug-in hybrids up to 2,000 cm³ until 31.12.2029 (Article 163a).

Which exchange rate should I use?

To determine the customs value, use the National Bank of Poland (NBP) rate published on the second-to-last Wednesday of the previous month — it applies for the whole current month (Article 53 UCC and Article 146 of Implementing Regulation 2015/2447). In the calculator you can enter any rate to estimate the cost.

Is the calculator result binding?

No. It is an estimate. What is binding are the amounts in the accepted customs declaration, which depend on, among other things, the correct commodity code, customs value, origin and any tariff measures.

Agencja Celna UK team

Written by a customs agency registered with CDS (UK EORI), based on gov.uk, HMRC, the EU customs tariff (TARIC) and Polish law. This article is for information only — check the current rules before clearance or ask us about your situation.

Related guides

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