Car import from Dubai 2026 — duty, VAT and excise

Importing a car from Dubai (UAE) means bringing a vehicle from a third country into the EU customs territory, which requires payment of customs duty, excise and VAT. Standard duty for imports from UAE is 10%, VAT 23%, and excise depends on engine capacity — from 3.1% to 18.6%. Total fiscal charges can exceed 50% of the purchase price for powerful SUVs.

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What is Dubai import?

Dubai import means bringing a car from the United Arab Emirates to Poland through the EU customs territory. UAE has no preferential agreement with the EU, so the full ERGA OMNES duty rate applies. Dubai attracts buyers with lower prices, luxury models with rich equipment and relatively low mileage.

Calculate exact import costs with CAR IMPORT CALCULATOR. Find the correct customs code in TARIFF FINDER.

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Import costs

Total cost of importing a car from Dubai includes:

• Car price — invoice or auction price + commission
• Transport — sea freight (20'/40' container), cargo insurance
• Customs duty — 10% of customs value (CIF)
• Excise — 3.1% or 18.6% depending on engine capacity
• VAT — 23% of the sum: customs value + duty + excise
• Additional fees — port charges, documentation, technical inspection

Customs value (CIF)

Customs value is the sum of the vehicle price, transport costs and insurance to the first EU port. Customs duty is calculated on this value. Example: car for USD 20,000 + freight USD 1,500 + insurance USD 300 = customs value USD 21,800.

Customs exchange rates: For currency conversion (USD/AED to EUR/PLN), customs authorities do not use the previous day's central bank rate. They apply special customs exchange rates published by KAS on the penultimate Wednesday of each month, valid for the entire following month. These may differ from current market rates — check the applicable customs rate before calculation.

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Duty, excise and VAT rates

Vehicle type	Duty	Excise	VAT
Petrol/diesel ≤2000 cc	10%	3.1%	23%
Petrol/diesel >2000 cc	10%	18.6%	23%
Hybrid HEV/MHEV ≤2000 cc	10%	1.55%	23%
Hybrid HEV/MHEV >2000–3500 cc	10%	9.3%	23%
Hybrid PHEV ≤2000 cc	10%	0% (exempt until 31.12.2029)	23%
Hybrid PHEV >2000–3500 cc	10%	9.3%	23%
Electric (BEV)	10%	0% (exempt)	23%

Note: Rates are indicative. Always verify the current CN code and rates in TARIC or ISZTAR before clearance.

Pro Tip — classic cars: Dubai is an excellent market for classic and collector cars. If a vehicle qualifies as a "historic vehicle" (typically minimum 30 years old, original condition, historical significance), rates are drastically lower: 0% duty, 0% excise and 8% VAT (instead of 23%). This requires appropriate customs classification (CN code 9705) and often an expert's opinion.

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Step-by-step procedure

Step 1: Vehicle verification

Check service history, technical condition and vehicle specification before purchase. Cars from Dubai often have "GCC" specification (Gulf Cooperation Council) — different radiators, air conditioning adapted to heat, ECU software for high temperatures. Verify:

• History at brand's authorized service (e.g. Al Nabooda/Audi, Al Tayer/Ford)
• Damage reports — many cars are re-exports from USA (check Carfax/AutoCheck)
• Lighting — requires E-mark homologation for EU
• Ownership documents (Mulkiya) and deregistration certificate

Step 2: Transport and insurance

Most common route: Jebel Ali (Dubai) → Gdańsk/Gdynia or Hamburg. Transport options:

• 20' container — safe for single car, sealed
• 40' container — cost-effective for 2 cars
• Ro-Ro — rarely available from UAE, often less economical

Cargo insurance (ICC A) is recommended for luxury vehicles.

Fiscal clearance (Germany/Netherlands): When importing through ports like Hamburg or Bremerhaven, you can use fiscal clearance (procedure 42). This allows payment of lower VAT (e.g., 19% in Germany instead of 23% in Poland) and often deferred payment. Requires an active EU VAT number and proper intra-Community acquisition reporting in Poland. This is a legal and commonly used alternative to direct transport to Gdynia.

Step 3: CN classification and clearance

Select the correct CN code (8703.x for passenger cars) and check rates in TARIC/ISZTAR. After ship arrival, submit customs declaration. The system generates MRN (Movement Reference Number) — main clearance identifier.

Find your vehicle's CN code in TARIFF FINDER.

Step 4: Payment of duty, excise and VAT

Calculation order:

1. Duty = 10% × customs value (CIF)
2. Excise = rate × (customs value + duty)
3. VAT = 23% × (customs value + duty + excise)

Deadlines: AKC-U/S declaration within 14 days, excise payment within 30 days from customs debt arising.

Step 5: Technical inspection and registration

After clearance, complete technical inspection and register the vehicle. Checked items:

• Lighting (E-mark homologation)
• Speedometer (km/h)
• Emission standards
• Documents translated by sworn translator

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Documents for clearance

• Purchase invoice or auction house confirmation
• UAE registration card (Mulkiya) or deregistration certificate
• Bill of Lading
• Cargo insurance policy
• Packing list
• Power of attorney for customs agent (if applicable)
• EORI — for businesses

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Common mistakes

• Unverified history — no service records, hidden damage from USA
• Wrong CN code — incorrect duty/excise rate, corrections and delays
• Underestimated freight — omitting THC, storage, documentation
• Missing proof of origin — problems at clearance
• Lighting without E-mark — modifications required before registration
• Underestimated excise — no reserve for 18.6% at >2000 cc
• GCC specification — differences in radiators, AC, ECU maps

IMPORTANT — Waste classification risk (GIOŚ): Exercise extreme caution with heavily damaged vehicles, especially re-exports from USA (salvage title, flood damage). Poland's Chief Inspectorate of Environmental Protection (GIOŚ) may classify such a car as hazardous waste if the damage level indicates it cannot be safely repaired or poses environmental risk. Consequences include: import blockage, fines up to tens of thousands of PLN, and mandatory re-export or disposal at importer's expense. Consult a customs agent before purchasing heavily damaged vehicles.

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Frequently asked questions

Does GCC specification require modifications?

Yes. Most commonly lighting (E-mark homologation), fog lights, sometimes navigation (EU maps). Older models may require emission adaptation. Additionally, GCC-spec cars have a speed warning chime — an annoying beep that activates when exceeding 120 km/h (legal requirement in UAE). In Poland, this requires software deactivation at a dealer or specialist with manufacturer diagnostic access.

How to check service history in UAE?

At authorized service centers by VIN number. If the car is a re-export from USA — definitely get Carfax/AutoCheck report. Service history is key to detecting accident cars.

20' or 40' container?

20' for one car, 40' for two. 20' container is safer and logistically simpler. Compare freight offers before deciding.

Do I need a customs agent?

Not mandatory, but recommended. Agent handles PUESC, customs declaration, MRN and clearance. For first import, consider using a customs agency.

What customs formalities await me?

Import declaration, duty/excise/VAT calculation, obtaining MRN. Then technical inspection and registration. Verify rates in TARIC/ISZTAR.

Is an electric car from Dubai exempt from excise?

Yes. BEV (electric vehicles) and hydrogen vehicles are exempt from excise under Art. 109a of the Excise Duty Act. 10% customs duty still applies.

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Legal basis

Legal act	Scope
Regulation (EU) 952/2013	Union Customs Code — customs procedures
Regulation (EU) 2015/2447	UCC Implementing Regulation
Polish Excise Duty Act of 6.12.2008	Excise rates on cars (Art. 105, 109a, 163a)
Polish VAT Act of 11.03.2004	23% VAT rate on import
Common Customs Tariff (TARIC)	Customs duty rates — CN 8703

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Useful tools

• CAR IMPORT CALCULATOR — calculate duty, excise and VAT for your vehicle
• TARIFF FINDER — find the correct CN code
• [CUSTOMS CALCULATOR] — general import fee calculator

Official sources:

• PUESC — Electronic Customs Services Platform
• ISZTAR4 — Polish customs tariff
• TARIC — EU customs tariff

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Summary

• Customs duty — 10% of customs value (CIF) for all passenger cars
• Excise — 3.1% (≤2000 cc) or 18.6% (>2000 cc); hybrids and BEV have preferences
• VAT — 23% of the sum of customs value, duty and excise
• GCC specification — check differences before purchase
• Vehicle history — verify at service centers and reports (Carfax for USA cars)

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This article is for informational purposes only and does not constitute legal or tax advice. Legal status as of January 2026.