Importing a Car from the UK to Poland: Customs Duty, VAT and Excise After Brexit

If you're planning to bring a car into Poland from the UK, you need to budget for taxes and customs charges. Since Brexit (1 January 2021), the United Kingdom has been a third country for EU purposes, which means the process for importing a vehicle has changed considerably. Instead of the pre-Brexit "intra-EU acquisition" route, you're now dealing with a full third-country import — with all the consequences that brings: customs duty, VAT and excise duty. This guide explains your obligations, what the import is likely to cost, and which documents you'll need.

Legal notice: This guide is general legal information, not legal advice. Correct as of June 2026 — customs, excise and trade rules change over time. Always check current rates and rules at podatki.gov.pl, gov.pl and the Polish National Revenue Administration (Krajowa Administracja Skarbowa, KAS). TwojaSprawa.com is an information platform, not a law firm. Every vehicle import case is different — how the rules apply depends on your individual circumstances, and the matter should be checked with a customs agent, a tax adviser, or a qualified Polish lawyer. Twoja Sprawa helps you organise the documents for that assessment.

The UK as a third country — what changed after Brexit

Before Brexit (up to 31 December 2020), buying a car in the UK counted as an intra-EU acquisition, and the process was relatively straightforward. After Brexit, the picture changed completely.

Since 1 January 2021, the UK has been a third country as far as the EU is concerned — formally outside the Union. That means bringing a vehicle from the UK into Poland is now governed by the rules on importing from a third country, and you, as the importer, must pay:

These are charged at the Polish border (or under the relevant customs procedure) when the vehicle clears customs.

Customs duty on a car from the UK — rate and trade preferences

The standard customs duty rate on passenger cars imported into the EU is 10% of the customs value of the vehicle. There's an important qualification, though: it depends on the origin of the vehicle.

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Under Article 2 of the EU–UK Trade and Cooperation Agreement (TCA), vehicles of UK origin may qualify for a 0% duty preference if they meet the TCA's rules of origin (broadly, a required percentage of UK/EU content and sufficient processing carried out in the UK/EU). Vehicles that are not of UK origin (for example, a car registered in the UK but manufactured elsewhere, which doesn't meet the origin rules) are subject to the 10% duty.

In practice: - If you hold a Certificate of Origin (CoO) confirming the vehicle's UK origin, you may be able to claim relief from duty (0%). - If you don't have proof of origin, the rate is broadly 10% of the customs value.

Customs value = sale price + transport and insurance costs to the EU border.

VAT — 23% on the value plus duty

VAT is charged on a vehicle imported into Poland at the standard rate of 23% for passenger cars. VAT is calculated on a base made up of:

VAT base = customs value of the vehicle + customs duty

Illustrative example: - Car worth £15,000 (customs value ≈ PLN 17,500) - Duty at 10% = PLN 1,750 - VAT base = PLN 19,250 - VAT at 23% = PLN 4,428

Excise duty on vehicles — 3.1% or 18.6%

Excise duty is a one-off tax on the vehicle, charged in addition to VAT. The rate depends on engine capacity:

The excise duty base is the value of the vehicle (excluding customs duty and VAT, but including excise duty itself for tax purposes).

The customs procedure — how the import works in practice

Bringing a vehicle from the UK to Poland through customs generally involves the following steps.

1. Transporting the vehicle to the EU border (Poland)

You can drive the car over yourself or use a vehicle transport service. Bear in mind that while driving through the UK and crossing the Channel (for example, the Hoek van Holland–Harwich ferry route), the vehicle is still "in transit" commercially — you'll need international insurance (a green card).

2. Declaring the vehicle for customs clearance

The vehicle must be declared to customs (for example, at the border crossing or through a customs agent). To make the declaration you'll need:

3. Paying the duty, VAT and excise duty

Once the customs declaration is made, the customs authority calculates what's owed: - Customs duty (broadly 10%, depending on origin) - VAT (23%) - Excise duty (3.1% or 18.6%)

You can typically settle these:

4. Customs clearance certificate

Once the taxes are paid, you'll be issued a customs clearance certificate, confirming that duty and VAT have been paid. This document is required for registering the vehicle in Poland.

Registering the vehicle in Poland — what comes next

Once customs clearance is complete, you can move on to registering the vehicle in Poland. The relevant authority is the local starosta (county authority) or the vehicle registration department (wydział komunikacji) covering your place of residence.

Documents needed for registration:

The registration fee itself is broadly PLN 50–100 (plus the fee for the number plates).

Frequently asked questions

Can I import a car from the UK without paying customs duty if it's for personal use? No. Customs duty, VAT and excise duty are payable regardless of whether the vehicle is for private or business use. There's no tax exemption for passenger cars imported from the UK, unless the vehicle qualifies under a specific scheme (for example, vehicles used by disabled drivers — check available reliefs at podatki.gov.pl).

How long does the customs procedure take? If all the documents are in order, clearance can typically be completed in 1–3 days. If there are any queries — for example, a missing Certificate of Origin or a disputed valuation — it can take 1–2 weeks.

Do I have to use a customs agent? No. You can declare the vehicle to customs and pay the taxes yourself. In practice, though, most owners use a customs agent, who handles the whole process for a fee (broadly PLN 200–500). A customs agent reduces the risk of errors and can speed up the process.

What happens if I bring a car into Poland without going through customs clearance? That's a breach of the relevant customs and tax rules. The vehicle can be seized by the customs authorities, and you could face both criminal and administrative liability. Always go through the official customs clearance procedure.

Will my UK insurance policy still be valid once I've brought the car into Poland? No. To drive in Poland, the vehicle must be covered by compulsory third-party liability (OC) insurance taken out in Poland. UK insurance — even with international cover — doesn't satisfy this Polish requirement. You'll need to take out an OC policy with a Polish insurer before registering the vehicle in Poland.

Can I bring in several cars from the UK tax-free? No. Every vehicle is subject to customs duty, VAT and excise duty. There's no such thing under EU law as an allowance for "personal-use vehicles" imported tax-free — that's a myth. You always pay the applicable taxes on vehicles brought into the EU.

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