Car Import from USA to Poland: Duty, VAT, Excise 2026

What is car import from the USA?

Importing a car from the USA means bringing a vehicle from US territory into the European Union customs area. It requires customs clearance at the EU port of entry and payment of customs duty, excise duty, and VAT. Polish buyers import over 68,000 vehicles from the USA annually — a recent record.

There is a significant gap between the purchase price and the final cost of a road-ready car. This gap is filled by customs duty, excise, VAT, ocean freight, and dozens of smaller fees.

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Import costs

When importing a car from the USA, you pay four main categories of fees:

• Vehicle value + freight — purchase price plus ocean transport (RORO or container) plus cargo insurance
• Customs duty — calculated on CIF value (vehicle + transport + insurance to EU port)
• Excise duty — depends on engine capacity and drive type
• VAT 23% — on the sum: customs value + duty + excise

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

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Customs rates 2026

Vehicle category	CN code	Duty rate	Excise
Passenger cars	8703	10%	3.1% or 18.6%
Trucks / pickups	8704	22%	0%
Motorcycles	8711	6%	—
Classic vehicles (30+ years)	9705	0%	—

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Excise duty rates 2026

Drive type	Up to 2000 cc	Over 2000 cc
Combustion (petrol/diesel)	3.1%	18.6%
HEV (full hybrid)	1.55%	9.3%
MHEV (mild hybrid)	1.55%	9.3%*
PHEV (plug-in)	0% (until 31.12.2029)	9.3%
BEV (electric)	0%	0%
Hydrogen	0%	0%

* Following the NSA ruling of 23.10.2025 (I FSK 2037/2), MHEV vehicles qualify for the reduced excise rate on par with HEV.

Legal basis: Article 105 of the Polish Excise Duty Act of December 6, 2008.

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Pickup classification

The CN classification of a pickup determines duty (10% vs 22%) and excise obligation. For popular pickups, construction features are decisive:

• CN 8703 (passenger) — if cargo bed length is less than 50% of wheelbase
• CN 8704 (goods) — if cargo bed length exceeds 50% of wheelbase OR the vehicle has more than two axles

Note: Vehicle registration documents and homologation do not determine customs classification. Construction features according to CN Explanatory Notes are decisive.

Crew Cab warning: Customs authorities check the ratio of cargo capacity to passenger weight (75 kg × number of seats). If cargo capacity < passenger weight, the vehicle is classified as 8703 (passenger with excise), even with a long cargo bed.

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Classic and collector vehicles

Vehicles meeting collector criteria under CN code 9705 00 00 of the Common Customs Tariff may benefit from significant tax relief. For such vehicles, the customs duty rate is 0%, no excise duty, and a reduced VAT rate of 8% instead of the standard 23%.

Criteria for recognizing a vehicle as a collector's item:

• The vehicle is in its original condition, without significant changes to the chassis, engine, steering, braking, or suspension systems. Repair, maintenance, and replacement of worn parts are permitted, provided the historical condition is preserved.
• The vehicle is at least 30 years old from the date of manufacture.
• The model or type of vehicle is no longer in production.

For tariff classification purposes, an opinion from an automotive expert or motor history specialist is required, along with documentation confirming that the criteria are met.

Note that registration in the Provincial Heritage Registry is not equivalent to classification under CN code 9705. The tariff classification decision rests with customs authorities and is based on Common Customs Tariff criteria.

Source: National Revenue Administration (granica.gov.pl)

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Step-by-step procedure

Step 1: Check VIN and documents

Verify VIN (history, damage, mileage). Collect: Bill of Sale, Title, payment confirmations, photos. Determine CN classification.

🚫 Titles excluding registration in Poland: Certificate of Destruction, Junk, Parts Only, Non-Repairable, Non-Rebuildable. Vehicles with such documents are treated as waste — GIOŚ penalty from PLN 50,000 to 500,000.

Step 2: Ocean transport

RORO (roll-on/roll-off) — cheaper for running cars. Container — better protection for expensive or damaged vehicles. Add cargo insurance.

Step 3: Tariff classification

Check the correct CN code in TARIFF FINDER or TARIC/ISZTAR. Prepare evidence of construction features for disputed cases (pickups).

Step 4: Customs clearance

Obtain EORI (required for businesses). Declaration through customs agency or independently in AIS system. Pay: duty → excise → VAT. Collect MRN and excise payment confirmation.

Step 5: Registration in Poland

Adapt vehicle to Polish regulations (lights, indicators). Pass technical inspection. Submit documents to vehicle registration office with excise payment confirmation.

Find the appropriate office at CUSTOMS OFFICES.

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Calculation examples

Example 1: Sedan <2.0 l

Element	Amount
Vehicle value	EUR 14,000
Freight + insurance	EUR 1,900
Customs base (CIF)	EUR 15,900
Duty 10%	EUR 1,590
Excise 3.1% on (CIF + duty)	EUR 542
VAT 23% on (CIF + duty + excise)	EUR 4,147
Total duties	~EUR 6,279
Total cost	~EUR 22,179

Example 2: Pickup >2.0 l as passenger (8703)

Element	Amount
Vehicle value	EUR 23,300
Freight + insurance	EUR 2,300
Customs base (CIF)	EUR 25,600
Duty 10%	EUR 2,560
Excise 18.6% on (CIF + duty)	EUR 5,238
VAT 23%	EUR 7,682
Total duties	~EUR 15,480

Example 3: Pickup as goods vehicle (8704)

Element	Amount
Customs base (CIF)	EUR 25,600
Duty 22%	EUR 5,632
Excise	EUR 0
VAT 23%	EUR 7,183
Total duties	~EUR 12,815

Note: Calculations are estimates. Customs duties are converted using the official NBP customs exchange rate (from the penultimate Wednesday of the previous month), which may differ from bank rates. Additionally, port/handling fees (~EUR 500) should be added.

Don't calculate manually — use CAR IMPORT CALCULATOR.

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Common mistakes

• Undervaluing the vehicle — results in corrections and penalties. Use real prices from invoice/auction.
• Wrong CN classification — especially for pickups. Check in TARIC/ISZTAR.
• No EORI before clearance — apply in advance through PUESC.
• Omitting freight from the base — customs value is CIF, not just purchase price.
• Missing excise confirmation — you cannot register without it.

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Frequently asked questions

Are EVs from the USA exempt from excise?

Yes. Electric vehicles (BEV) and hydrogen vehicles are exempt from excise under Article 109a of the Excise Act. You pay 10% duty and 23% VAT.

RORO or container — what to choose?

RORO is cheaper for running cars. Container provides better protection for expensive, classic, or damaged vehicles.

Can I clear customs myself?

Yes, but it requires knowledge of the AIS system and regulations. A customs agency minimizes error risk.

Will a business pickup avoid excise?

It depends on CN classification. Construction features (50% wheelbase rule) are decisive, not ownership form.

How long do I have to pay excise?

14 days to submit the AKC-US declaration, 30 days to pay from the date the tax obligation arises.

Do I need EORI?

Yes, if you run a business. Private individuals don't need EORI for personal imports.

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Legal basis

Legal act	Scope
Regulation (EU) 952/2013	Union Customs Code
Regulation (EU) 2015/2447	UCC Implementing Provisions
Polish Excise Act of 6.12.2008	Excise rates, exemptions, procedures
CN Explanatory Notes (pos. 8703, 8704)	Vehicle classification
VAT Act	23% rate on import

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Useful tools

• CAR IMPORT CALCULATOR — calculate duty, excise and VAT
• [CUSTOMS CALCULATOR] — general import calculator
• TARIFF FINDER — find vehicle CN code
• CUSTOMS OFFICES — locations and contacts

Official sources:

• PUESC — Polish Customs Electronic Services Platform
• ISZTAR4 — Polish customs tariff online
• TARIC — EU customs tariff
• podatki.gov.pl — excise information

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Summary

• Customs duty — 10% for passenger cars (8703), 22% for trucks (8704)
• Excise — 3.1% (≤2 l) or 18.6% (>2 l); hybrids and EVs have preferences
• VAT — 23% on customs value + duty + excise
• Pickup classification — construction matters, not registration
• EORI — required for businesses importing

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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.