Customs & registration

Customs Clearance and Registration of a Car from Ukraine in Poland

A car from Ukraine is a non-EU import. Unlike a car from Germany (where you only pay excise), here you also pay customs duty and VAT, plus a customs procedure and registration. Below is how it works step by step, roughly how much it costs, and which deadlines you must not miss.

Before clearing customs, work out whether it's worth it: how much the car will cost after all the charges versus the price of the same car in Poland. You can estimate that here: VARTOCAR estimate →

How a car from Ukraine differs from an EU car

Ukraine is outside the EU customs territory. So importing the car triggers an import procedure, and three charges fall due: customs duty (cło) + VAT + excise (akcyza). For cars from the EU there's no duty or import VAT — only excise. This is the key difference that drives the total cost.

How much it costs: duty, VAT, excise

Indicative rates (confirm the current ones — see the note at the end):

• Customs duty: for passenger cars — 10% of the customs value (price + transport to the EU border).
• VAT: 23% for used cars. The VAT base = car value + transport + duty (in some cases also + excise).
• Excise: depends on engine capacity:
• 3.1% — for engines up to 2000 cc;
• 18.6% — for engines over 2000 cc.
• Preferential rates for plug-in hybrids: 1.55% (up to 2000 cc) and 9.3% (over 2000 cc); for PHEV and electric — 0%.
• The excise base = purchase price + transport to the border + (insurance) + duty.

Worked example (simplified)

A car with a 1.8 engine, price ≈ 24,000 zł:

• duty 10% → ≈ 2,400 zł;
• VAT 23% on (value + transport + duty);
• excise 3.1% → ≈ 740 zł.

The same car with a 2.2 engine carries excise of 18.6% → ≈ 4,400 zł. Engine capacity sharply changes the amount.

The exchange rate is taken on the day of border crossing.

Duty exemption: relocation property

If you are relocating to Poland, the car may qualify as "relocation property" (mienie przesiedleńcze) and be exempt from duty. Main conditions: the car was acquired in Ukraine, and the owner lived there for at least 12 months, properly documented. It isn't automatic — the exemption must be applied for.

What documents you need

• EORI number — mandatory when importing a non-EU car.
• Customs declaration SAD (Single Administrative Document); for transit — a T1 document.
• Sale contract / proof of ownership.
• Ukrainian registration certificate + a sworn translation into Polish.
• Proof of payment of duty, VAT and excise.
• A passed technical inspection.

The process step by step

1. Customs clearance at the border / customs office. Open the transit (T1) and close it at the office for your place of residence, paying duty, VAT and excise. You'll need EORI and SAD.
2. Excise — declaration AKC-U/S via PUESC (puesc.gov.pl), paid to the tax office (Urząd Skarbowy).
3. Technical inspection at an authorised station.
4. Registration at the Wydział Komunikacji: documents, translations, payment confirmations → Polish papers and plates.

Deadlines you must not miss

• Registration: usually 30 days from the border crossing / acquisition. Missing it means a fine.
• Excise: the AKC-U/S declaration and payment — within a short window from the border crossing. Note: sources give different deadlines (14 or 30 days), and the wartime exemptions have ended — be sure to verify the current deadline before filing.

Temporary use without registration

If you have a permanent residence in Ukraine, the car hasn't been deregistered and is used in Poland only temporarily, the 1968 Vienna Convention on Road Traffic applies (the car is in "international traffic"). Then registration in Poland isn't required, but you need: a valid technical inspection, a Green Card (or a border policy if you don't have a Green Card), and Ukrainian plates and documents.

Important: a foreigner planning to stay in Poland for more than 6 months is required to register the car in Poland.

FAQ

How much does it cost to clear a car from Ukraine through customs? The total is duty (≈10%), VAT (23%) and excise (3.1% or 18.6% depending on engine size), plus transport and translations. The exact amount is calculated from the car's value and engine capacity.

Do I need an EORI number? Yes. An EORI number is mandatory for importing a non-EU car.

Can I avoid the duty? Yes — if the car qualifies as relocation property (acquired in Ukraine, owner resident there ≥12 months). The exemption must be documented.

Do the documents need translating? Yes, by a sworn translator — the registration certificate, the contract, etc.

How long do I have to register? Usually 30 days from the border crossing. (Check the current deadline.)

CTA: Before you pay duty and excise — find out what the car really costs in Poland. VARTOCAR estimate → · Already registered? Compare OC/AC →