Importing a Car from Japan — Duties, Excise, VAT 2026

What is importing a car from Japan?

Importing a car from Japan means bringing a vehicle from the Land of the Rising Sun into the EU customs territory, including customs clearance, payment of duties, excise and VAT, and registration in Poland. The Japanese market offers vehicles in excellent technical condition, often with low mileage and rich equipment. JDM (Japanese Domestic Market) models are unavailable from European dealers, making them attractive to automotive enthusiasts.

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Import costs

Total import cost includes: vehicle value (auction purchase + commission), sea freight (7-9 weeks, FCL/LCL container), cargo insurance, customs duty, excise and VAT. Transport from Japan to Gdańsk/Gdynia takes 50-75 days at sea.

Customs duty

JEFTA preferential rate: 0% with documented Japanese origin — a Statement on Origin by the exporter on the invoice or importer's knowledge (e.g., based on VIN) is required. Without proof of origin, MFN rate applies: 10%.

Note: EUR.1 is NOT used in trade with Japan under JEFTA. The only preferential document is the exporter's statement on the invoice.

Full duty elimination (0%) applies from 1 February 2026 (start of the 8th year of the EU-Japan EPA).

Excise duty

Vehicle type	Engine capacity	Rate
Combustion (ICE)	≤ 2000 cc	3.1%
Combustion (ICE)	> 2000 cc	18.6%
Hybrid (HEV/MHEV)	≤ 2000 cc	1.55%
Hybrid (HEV/MHEV)	> 2000 cc	9.3%
Plug-in hybrid (PHEV)	≤ 2000 cc	0% (until 31.12.2029)
Plug-in hybrid (PHEV)	> 2000 cc	9.3%
Electric (EV) / hydrogen	—	0% (indefinitely)

Note: For mild hybrids (MHEV), the Ministry of Finance disputes eligibility for reduced rates despite favorable administrative court rulings (WSA/NSA). We recommend consulting a tax advisor before purchasing an MHEV.

VAT

VAT is calculated on the sum of: customs value + duty + excise. Rate depends on clearance country: Poland 23%, Germany 19%, Netherlands/Belgium 21%.

Calculate costs: CALCULATOR

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Step-by-step procedure

Step 1: Choose a car at auction

Check auction sheet rating, technical condition, mileage and Shaken history. Order independent inspection before purchase.

Step 2: Container transport

Choose 20' or 40' container (safer than Ro-Ro). Transport time: 50-75 days at sea + port operations. Purchase cargo insurance.

Step 3: CN/HS classification

Passenger cars: Chapter 8703. Check exact code in TARIC or ISZTAR4. Code affects duty rate and non-tariff measures.

Find code: TARIFF FINDER

Step 4: Customs clearance

Customs agent submits import declaration. Upon acceptance, you receive MRN (movement reference number). Pay duty, excise and VAT.

Step 5: Adaptation for right-hand traffic

Required modifications:

• Asymmetric headlights (adapted for right-hand traffic)
• Rear fog light on the left side
• Speedometer in km/h
• Exterior mirrors — viewing angle verification per UNECE Regulation No. 46 (replacement may be required)

After the CJEU ruling of 20 March 2014 (C-639/11), you don't need to relocate the steering wheel — RHD can be registered after the above modifications.

Step 6: Registration

Submit to the vehicle registration office: Export Certificate from Japan (sworn translation), purchase invoice, payment confirmations (duty/excise/VAT), technical inspection certificate.

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Calculation formula

Customs value (CIF) = car price + freight + insurance

Duty = CIF × rate (0% JEFTA or 10% MFN)

Excise = (CIF + duty) × excise rate

VAT = (CIF + duty + excise) × 23%

Total charges = duty + excise + VAT

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Frequently asked questions

Can RHD be registered in Poland?

Yes. Following the CJEU ruling (C-639/11), Poland allows registration of right-hand drive cars. Required: adapted headlights, rear fog light on left, speedometer in km/h and technical inspection.

Do hybrids have lower excise?

Yes. HEV/MHEV: 1.55% (up to 2000 cc) or 9.3% (above). PHEV up to 2000 cc and EV/hydrogen are exempt from excise. PHEV above 2000 cc pay 9.3%.

How long does transport from Japan take?

7-9 weeks door-to-door (50-75 days at sea + port operations).

Do I need proof of origin for 0% duty?

Yes. To benefit from JEFTA tariff preferences (0% duty), you need a Statement on Origin from the Japanese exporter on the invoice. Alternatively, you can rely on importer's knowledge — e.g., VIN number confirming production in Japan. Without documentation, you pay 10% duty.

When do I file the excise declaration?

Within 14 days of bringing the vehicle to Poland (AKC-U/S declaration). Excise payment: within 30 days.

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Common mistakes

• No pre-purchase inspection — auction sheet is not a full expert assessment
• Wrong CN code — results in different duty rate; verify in TARIC/ISZTAR
• Underestimated freight — remember THC, handling, storage fees
• Missing JEFTA origin proof — no Statement on Origin on invoice from Japanese exporter or undocumented importer's knowledge results in 10% duty instead of 0%
• Modifications after registration — adapt first, then technical inspection
• Incomplete documentation — missing Export Certificate translations or BL

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Legal basis

Legal act	Scope
Regulation (EU) 952/2013	Union Customs Code
Regulation (EU) 2015/2447	UCC Implementing Regulation
EU-Japan EPA (JEFTA)	Tariff preferences, rules of origin
Polish Excise Duty Act	Excise rates on vehicles
CJEU Ruling C-639/11 of 20.03.2014	RHD vehicle registration in Poland

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Useful tools

• CALCULATOR — calculate duty, excise and VAT
• TARIFF FINDER — find vehicle CN code
• DUTY VAT CALCULATOR — general import calculator

Official sources:

• PUESC — Polish customs platform
• ISZTAR4 — Polish customs tariff
• Access2Markets — JEFTA preferences

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Summary

• Customs duty — 0% with JEFTA preference (requires origin proof), 10% without
• Excise — 3.1%/18.6% (ICE), 1.55%/9.3% (HEV/MHEV), 0%/9.3% (PHEV), 0% (EV)
• VAT — 23% in Poland, 19% in Germany
• RHD — allowed after modifications (CJEU ruling C-639/11)
• Transport — 7-9 weeks door-to-door

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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.