Importing Car Parts from the UK to Poland 2026 – Customs Guide

Categories of car parts imported from the UK

The British automotive parts market is one of the most developed in Europe — from new OEM parts, through premium aftermarket brands (Eibach, Bilstein, Milltek), to the largest salvage networks in Europe selling used components. Polish importers most commonly bring in four main categories:

1. New OEM parts (Original Equipment Manufacturer)

These are parts made by original manufacturer suppliers: JLR (Jaguar Land Rover), Mini, Aston Martin, Bentley, McLaren, Rolls-Royce, Vauxhall (Stellantis), Ford UK. Catalogue numbers match manufacturer documentation, factory warranty, highest price, best quality. HS typically: 8708.xx.

2. Used parts (second-hand)

The UK has the highest density of vehicle salvage yards in Europe — networks such as Charles Trent, Copart, Synetiq, ASM Auto Recycling offer dismantled vehicles with 90–180 day guarantees. Particularly sought-after: engines, gearboxes, turbochargers, suspension components, control electronics. HS: 8708, but engines separately under 8407 / 8408.

Customs note: used parts must be described on the invoice as "used auto parts" or "second-hand parts", not "scrap" — otherwise customs classification falls under HS 7204 (scrap metal) or 8548 (electronic waste) and requires a waste import licence.

3. Aftermarket and performance parts

Modification parts: exhaust systems (Milltek, Remus, Akrapovic UK), suspensions (KW, Eibach, Ohlins), ECU remaps, hybrid turbines (TTE, Garrett UK), brakes (AP Racing, Alcon, Brembo UK). HS: 8708 with sub-headings depending on type.

4. Tuning and accessories

Spoilers, bucket seats, alloy wheels (e.g. Rota, Team Dynamics), roll bars, chrome trim, arch extensions, interior retrim (Alcantara). HS varies: wheels — 8708.70, body parts — 8708.29.

Duty rates for automotive parts in the EU — HS code breakdown

Rates are based on the EU Customs Tariff (TARIC) and may change. Before each import, every individual catalogue item should be verified in TARIC or via a BTI (Binding Tariff Information) ruling.

TCA preferential tariff — rules of origin for parts

TCA enables duty-free import from the UK to the EU, but for automotive parts the rules of origin are strict. The automotive sector has its own set of product-specific rules (PSRs), set out in Annex ORIG-2 to the TCA.

When a part qualifies as UK originating

• Maximum non-originating materials — the value of materials from outside the UK/EU must not exceed a defined threshold (typically 45–55% of the ex-works price), or
• Change of tariff heading — the finished product must fall under a different HS heading from the input materials, or
• Specific processing rule — defined manufacturing operations must be carried out in the UK (e.g. assembly, machining)

The most common trap — parts from China / Turkey re-packaged in the UK

A British distributor buys brake pads from China (cost £100/set), re-packages them, adds a Polish-language instruction sheet, and sells to Poland for £180. The invoice states "Made in UK" or includes a Statement of Origin. This is customs fraud — under TCA, mere re-packaging and labelling do not confer origin. Following a post-clearance audit by Polish customs or HMRC, duty of 4.5% is assessed retroactively + interest + a penalty.

Safe strategy for the importer: require the exporter to provide a Supplier's Declaration from the supply chain plus evidence of UK manufacture (factory certificates, Type Approval numbers). If in doubt, do not claim TCA — pay 4.5% MFN rather than risk a penalty of 30–100% of the underpayment.

23% VAT in Poland and Procedure 42

All imports of parts from the UK to Poland are subject to 23% VAT. Formula:

VAT = (customs value + duty + freight to EU border) × 23%

For companies reselling parts within the EU (e.g. wholesale distributors), Procedure 42 is very advantageous — VAT is not physically paid in Poland but settled through reverse charge in the EU VAT return. See the article T1 Transit UK — when is it required for details.

Type approval in Poland — what requires homologation

Polish road traffic law and EU regulations (UN/ECE Regulations, Regulation 2018/858) require type approval for parts affecting safety and emissions. Key regulations:

• Brakes (R90) — replacement brake pads and discs must have R90 type approval. Import without R90 = the part is for competition use only ("not for road use") and may not be fitted to a road vehicle.
• Lighting (R7, R37, R112, R128) — bulbs, LED lamps, headlights — must carry an "E" mark with the approving country number.
• Tyres (R30, R54, R117) — "E" mark + size code DOT / ETRTO.
• Wheels (R124 — aftermarket) — or national UDT approval.
• Glazing (R43) — "E" marking + glass type.
• Exhaust systems (R59) — aftermarket silencers must hold type approval for the specific vehicle model.
• Suspensions (GVW, construction) — sport springs are legal; coilover kits require approval (TÜV in Germany, SKP inspection in Poland, or endorsement in the vehicle registration document).

Parts without type approval can be imported, but must be entered into the vehicle registration document following a technical inspection at a regional vehicle inspection station (SKP) — with appropriate documentation (manufacturer certificates, expert opinion).

Documents required when importing car parts from the UK

Cost of importing car parts from the UK to Poland — 2026 price ranges

All prices are indicative ranges. The final quote depends on the type of goods, value and urgency. See the full clearance price list.

Risks associated with rules of origin — what can go wrong

1. Post-clearance audit by HMRC / KAS

The customs authority has the right to audit within 3 years of the declaration and verify whether TCA was applied correctly. If it transpires that the parts did not have UK origin — reassessment of duty + VAT + interest + a 30% penalty on the underpayment.

2. Wrong HS classification

Brake pads (HS 8708.30) sometimes classified under 6813 (friction materials) — different MFN rate (6813 = 2%, 8708.30 = 4.5%). The error generates an immediate conflict on post-audit.

3. Missing type approval at point of resale

A company imports 500 sets of "racing" brake pads without R90 approval and sells them as standard road-use items. Following a UOKiK (President of the Office of Competition and Consumer Protection) inspection: mandatory market withdrawal, fine of up to 10% of turnover + risk of civil claims in the event of an accident.

4. Used parts classified as waste

A broken gearbox from a salvage yard, sold in the UK for £50 as "for repair", brought to Poland with an invoice for £50. Customs scan: "this is scrap metal" — notification of transboundary waste movement required (Regulation 1013/2006), potentially resulting in refusal of entry and return to the UK.

5. Undeclared VAT

A small trader (e.g. a workshop) buys one engine in the UK for £800 and tries to bring it in as a "gift". Customs service: "this is a commercial import" — VAT reassessment of 23% + fiscal penalty + proceedings.

Case study: Importing one container of aftermarket (tuning) parts from Birmingham

A Polish tuning parts retailer ordered a 40-foot container filled with exhaust systems, lowering springs and alloy wheels from a Birmingham wholesaler. Invoice value: £68,000.

Analysis:

• Milltek exhaust systems — manufactured in the UK — UK origin, TCA 0%
• Eibach springs — manufactured in Germany, only distributed from the UK — do NOT qualify for TCA (DE origin + UK distribution does not add origin, bilateral cumulation would require EU materials + UK processing)
• Rota wheels — manufactured in Thailand — do NOT qualify for TCA

Decision: Milltek on Invoice A (Statement of Origin, TCA 0%), Eibach + Rota on Invoice B (no TCA, MFN rate 4.5%).

Settlement:

• Milltek (UK origin): £28,000 → duty 0%
• Eibach + Rota (no TCA): £40,000 → duty 4.5% = £1,800 ≈ PLN 9,000
• 23% VAT on total (£68,000 + £1,800 duty + £2,500 freight ≈ PLN 361,000) = PLN 83,030
• UK clearance: £120, Polish clearance: PLN 600, T1 Transit £300 + guarantee £225

Total customs handling cost: approx. PLN 95,000 (mainly VAT and duty). Without splitting invoices and attempting TCA on all parts — HMRC would have detected the error in an audit, with an additional penalty of £540 (30% of the underpaid duty of £1,800).

FAQ — importing car parts from the UK

Do all parts from the UK carry 0% duty under TCA?

No. Only parts with genuine UK origin — manufactured in the UK or satisfying the rules of origin (substantial transformation, maximum non-originating materials). Parts from China, Turkey or the USA merely re-packaged in the UK do not qualify and must be cleared at MFN rates of 3–4.5%.

Can I import a used engine from the UK without a VIN?

Yes, provided you have a Certificate of Destruction (CoD) or V5C marked for the donor vehicle + an invoice from the salvage yard. Without this documentation, the engine is treated as waste (WEEE for electronics / scrap metal) and requires a waste import licence.

How do I obtain R90 type approval for brake pads imported from the UK?

R90 approval is granted to the manufacturer by a notified body (e.g. VCA in the UK, TÜV in Germany). The importer does not obtain type approval — they must obtain the certificate from the manufacturer with the "E" number and include it in the sales documentation. Without R90, pads may only be sold labelled "not for road use" (track use only).

Does importing tuning parts require special permits?

Not at the customs level — no additional licences needed. But at the road legal level in Poland: coilover suspensions, aftermarket exhausts, large-offset wheels, engine swaps — all require endorsement in the vehicle registration document following inspection at a regional vehicle testing station (SKP).

What happens if I mis-classify the HS code and underpay duty?

The customs authority has 3 years to conduct a post-clearance audit. If an error is found: reassessment of duty + interest (4.5% per year) + penalty of 30–100% of the underpayment. For a wholesaler, this can mean fines of PLN 50,000–500,000. Classification should be confirmed by a customs broker; for high-value items consider applying for a BTI (Binding Tariff Information) ruling from KAS.

Is it still worth importing used parts from the UK after Brexit?

Financially: price of a used UK part vs a new replacement from the EU/Asia. If the difference exceeds 20%, it is still attractive despite 4.5% duty and 23% VAT. Under TCA (0% duty), the margin is even more favourable. Key factor: logistics cost (Dover is quickest, Felixstowe cheaper for pallets/containers). See Dover vs Felixstowe — which port to choose.

Can Procedure 42 be used when importing car parts?

Yes — provided the importer holds an active EU VAT number and is reselling the parts to another EU country (e.g. a Polish distributor selling to workshops in the Czech Republic, Germany or Lithuania). Procedure 42 eliminates the import VAT cash-flow lock-up — on a £68,000 import that is approximately PLN 83,000 in liquidity that is not frozen for 2–3 months.

Current regulatory position

HS 8708 duty rates, TCA rules of origin for the automotive sector (especially EV batteries) and type approval requirements are updated regularly. Always verify the current EU Customs Tariff (TARIC) and UN/ECE guidance. The information in this article reflects the legal position as at April 2026.

Official sources

• TARIC — European Commission Integrated Tariff — 2026
• GOV.UK: Claim preferential rates under TCA — HMRC, 2026
• UNECE: Vehicle Regulations — 2026
• PUESC — Polish Electronic Tax and Customs Services Platform — 2026
• GOV.UK: Rules of Origin UK–EU — HMRC, 2026