Customs & taxes
Car from Germany to Ukraine: when you pay Polish excise, and when customs clearance
This is one of the most common — and worst-explained — diaspora scenarios: you buy a car in Germany but it will ultimately be driven in Ukraine. The question that costs the most stress and money: on the way, do you pay Polish excise, or only Ukrainian customs clearance? The answer hinges on one thing — whether you register the car in Poland. Below we separate the two paths and show where people needlessly pay tax twice.
Two completely different paths — pick yours before you buy
The same act of “I brought a car from Germany” has two entirely different tax endings. Decide up front, because it determines how much, and to whom, you pay:
- Path A — register in Poland, then drive/export. You acquire the car intra-EU and register it in Poland → Polish AKC-U/S excise arises. Only later, if you ever export the car to Ukraine, do you clear customs. This is the costlier path — you pay tax in both countries.
- Path B — transit through Poland, register in Ukraine straight away. The car is not registered in Poland — Poland is merely a country of passage. There is no acquisition “for the purpose of Polish registration”, so no Polish excise arises. You pay only Ukrainian customs clearance.
The Polish side: when AKC-U/S excise actually arises
The duty to file the AKC-U/S declaration (via PUESC, within 14 days) and pay the excise (within 30 days, no later than the registration date) arises on an intra-EU acquisition of a passenger car not previously registered in Poland — in practice, when you want to register it in Poland. 2026 rates:
- 3.1% of value — engine up to 2000 cm³ (petrol/diesel),
- 18.6% — above 2000 cm³,
- 1.55% / 9.3% — HEV/MHEV hybrids (up to 2000 cm³ and 2000–3500 cm³),
- 0% — EVs and hydrogen cars (exemption under the electromobility act).
If, however, the car is not registered in Poland and only transits to Ukraine, you are not making an acquisition “for Polish registration” — so paying AKC-U/S excise here serves no purpose. This is the most common trap: people register the car in Poland “just in case”, pay the excise, and then do customs clearance anyway — i.e. tax twice.
Check the Polish costs in the import calculator →
Before buying a specific car in Germany: check what it is really worth → VARTOCAR report 49 zł
The Ukrainian side: customs clearance — duty, excise, VAT
In Ukraine you pay three items, calculated in order:
- Duty — 10% of customs value (an EU car can be 0% with an EUR.1 certificate / origin; a US car — 10%).
- Excise by the formula: base rate × (displacement ÷ 1000) × age coefficient. The age coefficient is the number of full years since the year of manufacture.
- VAT — 20% of the sum (customs value + duty + excise).
Example: VW Passat 2.0 diesel from Germany, to be driven in Ukraine
Take a VW Passat B8, 2.0 diesel, 2019 (≈7 years), bought in Germany for €14,000, registered straight away in Ukraine (Path B — no Polish registration):
Add Ukrainian registration and broker fees (typically €300–500). Had you registered the car in Poland first, Polish excise on the value would be added on top — a wholly unnecessary cost if the car is bound for Ukraine anyway. Figures are indicative: they depend on the customs value (the office may adjust it) and the euro rate.
When Polish registration DOES make sense (despite double tax)
Path A (Polish excise + later clearance) can be justified when: you plan to drive the car in Poland for a long time before exporting it, you need Polish plates for a lease/company, or the car will serve here first and only later go to Ukraine. In any other case — if the destination is Ukraine — don’t register the car in Poland just “for tidiness”.
EV and hybrid — mind the differences on both sides
EVs: 0% excise in Poland, but in Ukraine 20% VAT was added on 1 Jan 2026 (0% duty, €1/kWh excise) — details in a separate post on clearing an EV. Hybrids: lower excise in Poland (1.55%/9.3%), while in Ukraine classic HEVs are counted like combustion cars. Always check the specific drivetrain before buying.
This material is informational and is not legal or tax advice. Rates and exchange rates change, and whether excise is due depends on the specific situation — confirm it with the authority or a lawyer specialising in tax law before buying.
Need to finance the purchase? Compare loans and accounts: Finumero →
Frequently asked questions (FAQ)
Do I have to pay Polish excise if I take a car from Germany to Ukraine? No, if the car only transits Poland and you register it straight away in Ukraine. Polish AKC-U/S excise arises on an acquisition for the purpose of registration in Poland. Without Polish registration, you pay only Ukrainian customs clearance.
How much is customs clearance of a German car in Ukraine in 2026? Duty of 10% of the customs value, excise by the formula base rate × displacement ÷ 1000 × age, and 20% VAT on the sum of customs value, duty and excise. For an example VW Passat 2.0 diesel from 2019 bought for €14,000 it comes to about €5,110.
Which is more expensive — registering in Poland or straight in Ukraine? Registering in Poland and then exporting means tax in two countries: Polish AKC-U/S excise plus later customs clearance. If the destination is Ukraine, Polish registration is usually an unnecessary extra cost.
What is the Polish excise on a German car in 2026? 3.1% of value for engines up to 2000 cm³, 18.6% above 2000 cm³, 1.55% and 9.3% for HEV/MHEV hybrids, and 0% for EVs and hydrogen cars.