Importing an EV from the UK to Poland — Customs Procedures, Duty Rates and Type Approval

Why are UK EVs attractive to Polish buyers?

The United Kingdom is one of Europe's largest electric vehicle markets. From 2020 the UK EV market grew rapidly, and increasing numbers of vehicles are now coming off company leases and entering the second-hand market. For Polish importers this represents an opportunity because:

• Prices for used EVs on the UK market (Autotrader, Motors.co.uk, BCA) are often 20–40% lower than for comparable vehicles in Poland.
• Wide choice of models: Tesla Model 3/Y, Nissan Leaf, BMW i3/i4, Hyundai Ioniq, Kia EV6, Volkswagen ID.3/ID.4, Renault Zoe.
• Vehicles are often serviced with a Full Service History, making it easier to assess battery condition.
• Better availability of right-hand drive vehicles for the Polish market (conversion to left-hand drive is possible but costly).

Please note: Vehicles in the UK have a right-hand drive (RHD). Left-hand drive (LHD) vehicles are rarer and more expensive on the UK market. If you import an RHD vehicle, registration in Poland is possible and legal, but some insurance companies may charge higher premiums.

Duty rates on electric vehicles from the UK — TCA and rules of origin

This is the key point that requires careful explanation. The TCA (Trade and Cooperation Agreement) between the UK and the EU provides for zero duty on vehicles — but only if the rules of origin are satisfied.

Standard duty rate

If an electric vehicle does not meet the TCA rules of origin, the standard EU duty on passenger cars applies:

• CN code: 8703.80 (electrically powered vehicles)
• Duty rate: 6.5% of the customs value of the vehicle

TCA rules of origin for EVs — the battery problem

The TCA introduces specific requirements for electric vehicles relating to local content — particularly the traction battery:

Under the TCA, for an electric vehicle to qualify for 0% duty, it must satisfy the battery origins criterion:

• From 2024: at least 45% of the total value of the vehicle must originate from the UK or EU (combined, not separately).
• Battery (cells): from 2024, battery cells must be manufactured in the UK or EU, not imported from Asia.

In practice this means:

• Tesla Model 3/Y (battery from China via Gigafactory Shanghai) — generally does not satisfy TCA rules → 6.5% duty.
• Volkswagen ID.3/ID.4 (battery from Germany, cells from Asia — assembled in EU/UK) — mixed position, depends on the specific model year and configuration.
• Nissan Leaf manufactured in Sunderland (UK) with a UK battery — potentially satisfies TCA → 0% duty.
• BMW i3 (battery from Munich/Leipzig) — may satisfy TCA; COO (Certificate of Origin) verification required.

Sample cost calculation for importing an EV from the UK to Poland

Below is an indicative example for a used Tesla Model 3 (vehicle value £18,000, year 2022, without TCA):

Disclaimer: The price ranges shown are indicative — an exact quote will be provided once documents are submitted. Exchange rates affect final amounts in PLN.

EV import procedure from the UK to Poland — step by step

Step 1: Purchasing the vehicle in the UK and obtaining documents

After purchasing a vehicle from a seller in the UK you will receive:

• V5C (Vehicle Registration Certificate, "logbook") — the UK equivalent of a Polish vehicle registration document. It must be in your name or the seller's; on sale mark the transfer of ownership (Section 2 — "Selling or transferring").
• Purchase invoice (invoice or bill of sale) — purchase value in £, transaction date, details of both parties, vehicle VIN.
• COC (Certificate of Conformity) — a certificate confirming the vehicle's compliance with European technical standards. Not all dealers hold a COC; it can be ordered from the manufacturer (typically £50–200). Without a COC, registration in Poland requires an individual type approval.

Step 2: Export clearance in the UK

Before the vehicle leaves the UK, export clearance is required. A UK customs broker (such as easyclearance.pl) submits an Export Declaration in the CHIEF/CDS system and generates an EX1 (Export Accompanying Document). The cost of export clearance: £45 to £120.

Important: a vehicle cannot leave the UK without a correct export declaration. HMRC carries out checks at ports (Dover, Folkestone) and airports, particularly for vehicles.

Step 3: Transport UK → Poland

Transport options:

• Car transporter (road transport): the most popular option. Cost £300–600 (1–3 days).
• Sea freight (RoRo): cheaper for larger orders or fleets. Transit time 7–14 days. Ports: Tilbury/Grimsby → Gdańsk/Hamburg.
• Self-drive: possible if you have temporary UK plates and cross-border insurance. Bear in mind that driving from left-hand to right-hand traffic is a challenge in an RHD vehicle.

Step 4: Import clearance in Poland

Once the vehicle arrives in Poland, a Polish customs broker submits a SAD (Single Administrative Document) or a declaration in the AES/AIS system. The following documents are required for import clearance:

• Purchase invoice (original or copy with translation)
• V5C (copy)
• CMR or other transport document
• EX1 from the UK
• COO certificate (if using TCA)

After clearance, the customs office issues a PZC (Customs Declaration Confirmation) — a document required for registering the vehicle.

Step 5: Type approval of the vehicle

This is often the most demanding stage. There are two routes:

Route A: COC (Certificate of Conformity)
If you have an original COC issued by the manufacturer, you can go directly to an SKP (Vehicle Inspection Station) or Road Transport Office with a registration application. The procedure is quick and inexpensive.

Route B: Individual technical inspection (without COC)
If you do not have a COC, an individual technical inspection at an authorised station is required. The Road Transport Office (UTD) or SKP carries out the inspection and issues a certificate of compliance with EU technical requirements. Cost: 500–1,500 PLN; time: a few days to several weeks.

Step 6: Registration at the road transport office

Documents required to register a vehicle imported from the UK:

• V5C (sworn translation)
• Purchase invoice (sworn translation)
• PZC from customs clearance
• COC or certificate from UTD/SKP
• Proof of VAT payment
• Valid third-party liability (OC) insurance certificate

Importing new vs used EVs from the UK — differences

Practical tips: what to watch out for when importing EVs from the UK

• Check HPI before buying: an HPI Check (or similar: Experian Car Check, Motorcheck) checks the vehicle's history — whether it has outstanding finance, has been stolen or has recorded damage. Cost approx. £20–30.
• Battery condition (SOH): for a used EV, check the State of Health of the battery. For a Tesla this can be done through the app; for other models — an OBD2 scanner or service report.
• Battery warranty: check whether the manufacturer's warranty on the battery remains valid and whether it is honoured in the EU/Poland.
• Right-hand drive vs left-hand drive: RHD vehicles (steering wheel on the right, as is standard in the UK) can be registered in Poland, but consider whether this suits your everyday driving.
• Charging: the UK uses Type 2 (AC) and CCS Combo 2 (DC) — identical to Poland. No charging compatibility issues.

Official sources

• GOV.UK: Export a vehicle — HMRC, 2026
• GOV.UK: Vehicle approval — DVSA, 2026
• EU–UK Trade and Cooperation Agreement (TCA) — Council of the EU, 2026
• TARIC: Tariff Classification (CN 8703.80) — European Commission, 2026

Frequently asked questions (FAQ)

What is the duty rate on an electric vehicle imported from the UK to Poland?

The standard EU duty rate on electric vehicles (CN code 8703.80) is 6.5% of the customs value of the vehicle. Duty can be reduced to 0% if the vehicle satisfies the TCA rules of origin — this requires an appropriate share of the vehicle's value (including the battery) to originate from the UK or EU. In practice, many popular EV models (e.g. Teslas with a Chinese battery) do not meet the TCA conditions and attract 6.5% duty.

Does the TCA (Brexit) agreement exempt EVs from duty when importing from the UK?

Not automatically. The TCA exempts only those vehicles that satisfy the rules of origin — at least 45% of the vehicle's value (including battery cells) must be manufactured in the UK or EU. Teslas with batteries from China generally do not meet these requirements. A Nissan Leaf manufactured in Sunderland (UK) may qualify for 0%. Always check the COO before purchasing or consult a customs broker.

What documents are needed to import an electric vehicle from the UK?

To import an EV from the UK to Poland you will need: a V5C (UK logbook) with a sworn translation, a purchase invoice with a translation, an EX1 (UK export document issued by the customs broker), a COC (Certificate of Conformity) if available — or a certificate from an individual technical inspection, proof of duty and VAT payment (PZC from the Polish customs office), and valid third-party liability (OC) insurance.

How does type approval of an electric vehicle from the UK work in Poland?

There are two routes: (1) COC (Certificate of Conformity) from the manufacturer — quick registration without additional testing; can be ordered from the manufacturer for £50–200; (2) without COC — individual technical inspection at an authorised SKP/UTD station, cost 500–1,500 PLN, time a few weeks. Registration takes place at the road transport office on the basis of a complete set of documents.

How much VAT is payable when importing a vehicle from the UK to Poland?

Import VAT in Poland is 23% of the customs base (vehicle value + duty + transport costs to the Polish border). For VAT-registered businesses the tax is deductible in the VAT return. For private individuals VAT is a non-recoverable cost. At a vehicle value of £18,000 and an exchange rate of approximately 5 PLN/GBP, VAT will be approximately 20,000–22,000 PLN (depends on exchange rates and the vehicle's condition on the date of import).