Importing a Car from the UK to Poland 2026 – Duty, VAT & Registration

Why do people import cars from the UK?

Great Britain has long been one of the most popular sources of used cars for buyers in Poland. Lower prices (particularly in the premium segment), a wide selection of low-mileage vehicles and access to full service histories (HPI check) mean that importing a car from the UK still makes financial sense — despite the additional customs costs post-Brexit.

It is estimated that tens of thousands of vehicles arrive in Poland from the UK every year. Since 1 January 2021, every such import requires customs clearance, because the UK is no longer part of the European Union.

Note: cars from the UK have right-hand drive. This is not a legal obstacle to registration in Poland, but it does affect the vehicle's market value.

Who can import a car from the UK?

Private individual

Any natural person may import a car from the United Kingdom. You do not need a registered business. You will however need an EORI number for customs clearance — you can obtain one free of charge, or instruct a customs broker who will use their own number on your behalf.

Dealer / business

Car dealers and trading companies import vehicles on a regular basis. At higher volumes it is worth considering simplified customs procedures and an ongoing relationship with a customs broker. VAT-registered businesses can deduct import VAT.

What documents do you need?

Before the car leaves the UK, prepare the following documents:

1. V5C (logbook) — the UK registration document. This is the most important document. Without it clearance cannot proceed. Make sure the V5C is in your name or the seller's name.
2. Purchase invoice or bill of sale — showing the price in GBP, buyer and seller details, VIN number and transaction date. How to prepare a correct invoice?
3. MOT certificate — the UK technical inspection. Not required for customs clearance, but useful for registration.
4. Transport insurance — third-party liability for transit (Green Card or transit insurance).
5. Identity card or passport — for customs clearance in Poland.
6. Proof of payment — bank statement or PayPal/Revolut confirmation.

Step-by-step procedure

Step 1: Purchase the car in the UK

Buy the car from a dealer or private seller. Make sure that:

• The VIN on the car matches the V5C
• The car is not on finance (check via HPI check, from £15 to £30)
• The seller hands over the original V5C
• You have an invoice or agreement with full details

Step 2: Transport to Poland

You have three options:

• Self-drive — the cheapest option. You need a Green Card or transit insurance. Remember the GMR number when leaving the UK via a ro-ro port.
• Transporter / trailer — a safer option, especially for valuable vehicles.
• Container / haulage company — when importing several cars at once.

Step 3: Customs clearance in Poland

On arrival in Poland you must complete import customs clearance. You can do this:

• Yourself — at the customs and fiscal office (you need an EORI number and access to the AIS system)
• Via a customs broker — considerably easier. Our customs agency handles clearance remotely within 24 hours.

During customs clearance, duty and import VAT are assessed. After clearance you receive the SAD document (Single Administrative Document) — what is the SAD?

Step 4: Excise tax

Within 30 days of the import date you must file an excise tax declaration at the tax office and pay excise duty. Without proof of payment you cannot register the car.

Step 5: Technical inspection

The car must pass a technical inspection at a Polish vehicle inspection station. The station will check, among other things:

• That the VIN matches the documents
• Technical condition (brakes, lights, suspension)
• Exhaust emissions
• For right-hand-drive cars — an additional note in the registration certificate

Step 6: Registration at the vehicle licensing office

The final step — visit the vehicle licensing office with a complete set of documents:

• V5C + sworn translation (from English into Polish)
• Invoice / bill of sale + translation
• SAD document from customs clearance
• Proof of excise tax payment
• Technical inspection certificate
• Identity document
• Proof of payment of the registration fee (~180 PLN for number plates + registration certificate)

How much does importing a car from the UK cost? Duty, VAT, excise

This is the most frequently asked question. The answer depends on the car's value, engine capacity and whether the car has UK/EU origin (then duty = 0% under the TCA). For detailed information on duty rates see the article: Duty and VAT on imports from the UK.

2026 rates

Charge	Rate	Basis of assessment
Customs duty	6.5% (or 0% with TCA)	Customs value (price + transport)
Excise (up to 2,000 cc)	3.1%	Customs value + duty
Excise (above 2,000 cc)	18.6%	Customs value + duty
VAT	23%	Customs value + duty + excise

Example 1: Car at approx. £5,000 (1.6L engine) — sample estimate

Item	Amount
Car value	£5,000 (~24,000 PLN)
Transport	~2,000 PLN
Customs value	26,000 PLN
Duty 6.5%	1,690 PLN
Excise 3.1%	858 PLN
VAT 23%	6,566 PLN
Total customs charges	9,114 PLN
Total cost	~35,100 PLN

Example 2: Car at approx. £15,000 (3.0L engine) — sample estimate

Item	Amount
Car value	£15,000 (~72,000 PLN)
Transport	~3,000 PLN
Customs value	75,000 PLN
Duty 6.5%	4,875 PLN
Excise 18.6%	14,855 PLN
VAT 23%	21,788 PLN
Total customs charges	41,518 PLN
Total cost	~116,500 PLN

Example 3: Car at approx. £30,000 (2.0L turbo) — sample estimate

Item	Amount
Car value	£30,000 (~144,000 PLN)
Transport	~3,500 PLN
Customs value	147,500 PLN
Duty 6.5%	9,588 PLN
Excise 3.1%	4,870 PLN
VAT 23%	37,250 PLN
Total customs charges	51,708 PLN
Total cost	~199,200 PLN

Electric and hybrid cars from the UK

Importing electric vehicles (EVs) from the UK has several important differences:

• Duty on EVs — from 1 January 2027 the full duty rate will apply to EVs without a sufficient share of UK/EU components. In 2026 more lenient rules of origin still apply.
• Excise on EVs — electric cars are exempt from excise duty in Poland (0 PLN). This is a significant saving.
• 23% VAT — applies as on any import.
• Charging — UK cars have a Type 2 socket (same as in the EU), so there is no compatibility issue.

In summary: importing an EV from the UK is financially more advantageous than a combustion car, mainly due to the absence of excise duty.

Common mistakes when importing a car from the UK

1. No V5C — without the UK registration document, customs clearance is impossible. Do not buy a car without a V5C.
2. Undervalued invoice — the customs office checks the market value of the vehicle. If the invoice price looks suspiciously low, the officer may revise the customs value based on catalogues (e.g. Glass's Guide).
3. Missing the 30-day excise deadline — you must file an excise declaration within 30 days. After that, interest and penalties apply.
4. Wrong exchange rate — for customs clearance the NBP customs rate from the last business day before the clearance date is used, not the rate on the purchase date.
5. No sworn translation — the V5C must be translated into Polish by a sworn translator. Cost: approx. 100–200 PLN.
6. Wrong CN code — the correct tariff code affects the duty level. A passenger car is most commonly heading 8703.
7. Forgotten transit insurance — driving a car from the UK without valid third-party liability insurance in the EU can result in a large fine.

How long does the whole process take?

Stage	Time
Purchase + document preparation	1–3 days
Transport UK to Poland	2–5 days
Customs clearance	1–2 days (with a customs broker: same day is possible)
Excise tax declaration	1–3 days
Technical inspection	1 day
Registration	1–5 days (depending on the office)
Total	7–19 days

Who pays duty and VAT?

Customs duty and import VAT are paid by the importer — i.e. the person or company completing customs clearance in Poland. More on this in the article: Who pays duty and VAT on imports?

If you buy a car with a VAT invoice from a British dealer, that is UK VAT (20%) — it does not exempt you from import VAT in Poland (23%). However, you may be able to recover the UK VAT (if the UK export was correctly documented).

FAQ — frequently asked questions

How much does customs clearance for a car from the UK cost?

The customs clearance service typically costs from £40 to £150 at a customs broker. On top of that come the public levies: duty (6.5%), excise (3.1% or 18.6%) and VAT (23%) — calculated on the customs value of the vehicle.

Can I avoid duty on a car from the UK?

Yes, if the car has British or EU origin (manufactured in the UK/EU with an appropriate share of local components). You need a statement of origin from the seller. Then duty = 0% under the TCA agreement.

Can a right-hand-drive car be registered in Poland?

Yes. Polish law does not prohibit the registration of right-hand-drive cars. A relevant note will appear in the registration certificate. The car must pass a technical inspection at a Polish station.

How much does a sworn translation of the V5C cost?

A sworn translation of the V5C typically costs 100–200 PLN. The translator must be on the list of sworn translators held by the Ministry of Justice.

Do I need an EORI number to import a car?

An EORI number is required for customs clearance. If you instruct a customs broker, they can act on your behalf under a power of attorney.

What if the invoice value is lower than market value?

The customs office has the right to revise the customs value if it considers the invoice price unrealistically low. Market value catalogues are used (e.g. Eurotax, Glass's Guide). Undervaluing carries the risk of penalties and additional interest.

Is importing an electric car cheaper?

Yes, significantly. Electric cars are exempt from excise duty in Poland. For a car worth ~£15,000 the saving on excise alone is roughly 14,000–15,000 PLN compared with a combustion car above 2.0L.

Can I reclaim import VAT as a business?

Yes. If you import a car for business use (as a VAT-registered taxpayer) and the car will be used in business activities, you can deduct 50% or 100% of import VAT (depending on usage).

What the current official rules mean in practice

Duty, excise and VAT rates may change. Always check the current regulations in official sources. The information in this article reflects the legal position as at April 2026.

Official sources

• GOV.UK: Vehicle registration — DVLA, 2026
• podatki.gov.pl: Excise duty on passenger cars — Ministry of Finance, 2026
• TCA: EU-UK Trade and Cooperation Agreement — European Commission, 2026
• GOV.UK: Classifying vehicles for customs — HMRC, 2026