Import/Export
Complete guide to importing a car from the USA. Current rates: duty 10%, excise 3.1–18.6%, VAT 23%. Calculation examples and document checklist.
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.
When importing a car from the USA, you pay four main categories of fees:
Calculate exact costs with CAR IMPORT CALCULATOR. Find the correct customs code in TARIFF FINDER.
| 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% | — |
| 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.
The CN classification of a pickup determines duty (10% vs 22%) and excise obligation. For popular pickups, construction features are decisive:
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.
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:
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)
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.
RORO (roll-on/roll-off) — cheaper for running cars. Container — better protection for expensive or damaged vehicles. Add cargo insurance.
Check the correct CN code in TARIFF FINDER or TARIC/ISZTAR. Prepare evidence of construction features for disputed cases (pickups).
Obtain EORI (required for businesses). Declaration through customs agency or independently in AIS system. Pay: duty → excise → VAT. Collect MRN and excise payment confirmation.
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.
| 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 |
| 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 |
| 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.
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 is cheaper for running cars. Container provides better protection for expensive, classic, or damaged vehicles.
Yes, but it requires knowledge of the AIS system and regulations. A customs agency minimizes error risk.
It depends on CN classification. Construction features (50% wheelbase rule) are decisive, not ownership form.
14 days to submit the AKC-US declaration, 30 days to pay from the date the tax obligation arises.
Yes, if you run a business. Private individuals don't need EORI for personal imports.
| 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 |
Official sources:
This article is for informational purposes only and does not constitute legal or tax advice. Legal status as of January 2026.
Feb 23
How to close MRN and obtain CC599C (formerly IE599) at Hamburg, Bremerhaven, Rotterdam and Antwerp ports. Complete guide to ZAPP, BHT, WHT, Portbase and e-Desk systems for export VAT zero-rate.
Jan 15
Complete guide to importing a car from Dubai (UAE). Current duty rates 10%, excise and VAT 23%. Cost calculator + step-by-step procedure.
Dec 20
Practical guide to importing a car from Japan. Current duty rates (0% with JEFTA), excise and VAT. Step-by-step procedure from auction to registration.