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Customs Duty & VAT Calculator — Calculate Import Costs Fast
December 20, 20256 min readPaweł Dubel
Calculate customs duty, VAT and excise for imports to Poland. Free customs calculator with current rates, currency converter and PDF export.
Customs Duty & VAT Calculator — Calculate Import Costs Fast
A customs calculator is a tool for quickly calculating all import fees: customs duty, VAT and excise duty. Simply enter the goods value, shipping costs and tariff code — you'll receive a precise calculation in your currency with PDF export option.
Importing goods from China, a car from the USA, or electronics for your business? Know the real border costs before placing your order. The invoice price is just the beginning.
What is Customs Value?
Customs value (CIF) is the basis for calculating all import charges. It includes the goods price, transport costs to the EU border, and insurance. Customs authorities use this to calculate duty, then VAT.
Calculation formula:
- Customs value (CIF) = goods price + transport + insurance
- Duty = duty rate × customs value
- Excise (if applicable) = excise rate × (customs value + duty)
- VAT = 23% × (customs value + duty + excise)
Don't know the CN code? Use TARIFF FINDER. Want to calculate costs? Try CALCULATOR.
Currency Exchange Rates for Customs Purposes
Customs value is calculated using the exchange rate published by the National Bank of Poland (NBP) on the second-to-last Wednesday of each month. This rate applies throughout the following calendar month.
For example, if customs clearance takes place in July, the rate from the second-to-last Wednesday of June applies. If clearance is in August, the rate from the second-to-last Wednesday of July is used.
In practice, this means the customs exchange rate may differ from the current market rate. During significant currency fluctuations, this difference can be substantial and affect the final amount of customs duties and taxes.
Current customs exchange rates are published at podatki.gov.pl in the customs currency rates section.
Anti-dumping Duties
Standard customs rates may be significantly higher for goods subject to anti-dumping duties. This particularly applies to imports from China.
Examples of products with additional anti-dumping duties:
- Bicycles and electric bicycles
- Tableware ceramics
- Steel elements, including screws and fasteners
- Ironing boards
- Certain aluminum products
Anti-dumping duties can range from over 10% to as much as 80% of the goods value and are charged in addition to the standard customs rate. Before importing, check the current rate in the TARIC database on the European Commission website.
How Does the Calculator Work?
Step 1 — Value and Transport
Enter the goods price from the invoice plus transport and insurance costs. The calculator automatically converts to customs value (CIF) using the NBP customs exchange rate.
Step 2 — Tariff Code
Enter the HS/CN code (8–10 digits) or find it in TARIFF FINDER. The code determines the duty rate for your goods.
Step 3 — Result
Receive a detailed breakdown: duty, VAT, excise and total import cost. Download the result as PDF.
Common Importer Mistakes
- Wrong HS/CN code — one classification error can change duty from 0% to 12%
- Undervalued customs value — omitting transport and insurance costs results in penalties
- Missing tariff preferences — goods from countries with EU trade agreements may qualify for 0% duty
- Confusing duty with VAT — these are separate charges; VAT is calculated on customs value + duty + excise
Indicative Duty Rates
Rates depend on CN code, country of origin and tariff preferences. The table below shows indicative values — check exact rates in TARIFF FINDER or ISZTAR/TARIC.
| Category | Duty Rate | Notes |
|---|---|---|
| Electronics (smartphones, laptops) | 0–4% | Most at 0% |
| Clothing | 10–12% | Varies by composition |
| Footwear | 8–17% | Higher for some categories |
| Toys | 0–4.7% | Varies by material |
| Passenger cars | 10% | Plus excise 3.1% or 18.6% |
| Car parts | 0–4.5% | Often low rates |
Calculation Examples
Electronics from China (headphones)
Value: USD 300, transport: USD 40, insurance: USD 10 → customs value = USD 350.
Duty rate: 3% → Duty ≈ EUR 10.
VAT: 23% on (customs value + duty) → ≈ EUR 80.
Total: ≈ EUR 90 in charges.
Car from the USA (engine >2000 cc)
Value: USD 10,000, transport: USD 1,200, insurance: USD 300 → customs value = USD 11,500 (approx. PLN 41,400).
Duty: 10% → PLN 4,140
Excise (18.6% on PLN 45,540): PLN 8,470
VAT (23% on PLN 54,010): PLN 12,422
Total: ≈ PLN 25,000 in charges
(Calculated at customs exchange rate 1 USD = 3.60 PLN)
Calculate precisely: CALCULATOR or CAR IMPORT CALCULATOR.
Changes from 2026
Note: The EU is abolishing customs duty exemption for parcels under EUR 150. According to the EU Council decision of 12 December 2025, a flat-rate EUR 3 customs duty will apply from 1 July 2026 to each item (by CN tariff code) in e-commerce parcels under EUR 150 (for sellers registered in IOSS). Note: The €3 is a duty — separate from the planned EU handling fee of €2 per consignment, expected to take effect around November 2026. Full implementation via the EU Customs Data Hub is expected around mid-2028.
What will change:
- Duties from the first euro of goods value
- End of "cheap parcel from China without duty" model
- New EU Customs Data Hub for automated duty calculation
Frequently Asked Questions
Do I have to pay duty on an AliExpress parcel?
No, if the value doesn't exceed EUR 150 (until 30 June 2026). From 1 July 2026, a €3 duty will apply per item in the parcel (by tariff code), not per consignment. Example: an order of 3 different products (t-shirt, phone case, cable) = 3 × €3 = €9 duty + 23% VAT. VAT is always due, regardless of value.
Is the calculator result binding?
No. This is an indicative calculation. For binding information, apply for a BTI (Binding Tariff Information) from customs authorities.
Does the calculator include transport costs?
Yes. Customs value includes goods price + transport + insurance (CIF). You enter all these elements in the calculator.
Can I deduct import VAT?
Yes, if you operate a business and are a registered VAT payer. Import VAT is deductible in your VAT return.
What documents do I need for clearance?
Basic documents: commercial invoice, proof of purchase, transport documents (CMR, B/L), and certificate of origin for tariff preferences if applicable.
Legal Basis
| Legal Act | Scope |
|---|---|
| Regulation (EU) 952/2013 | Union Customs Code (UCC) |
| Regulation (EU) 2015/2447 | UCC Implementing Provisions |
| Regulation (EC) 1186/2009 | Customs duty relief system (EUR 150 threshold) |
| Excise Duty Act | Excise rates on cars, alcohol, tobacco |
| VAT Act | Import VAT rates |
Useful Tools
- CALCULATOR — calculate import charges
- CAR IMPORT CALCULATOR — car import costs
- SHOPPING CALCULATOR — AliExpress, Amazon parcel fees
- TARIFF FINDER — find goods CN code
Official sources:
Summary
- Customs value (CIF) — price + transport + insurance
- Duty — depends on CN code and country of origin (0–17%)
- VAT — 23% on customs value + duty + excise
- Excise — applies to cars, alcohol, tobacco, fuel
- EUR 150 threshold — duty-free until 30.06.2026; €3 duty per item from 1.07.2026
This article is for informational purposes only and does not constitute legal or tax advice. Legal status as of January 2026.
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