Importing premium

Importing a premium car in 2026: excise, VAT and the full cost

On a mainstream car, excise is a cost you can easily estimate. On a premium car with a large engine — an SUV, sports coupe, S-class saloon — the same tax is charged on a high value and at a higher rate, so we’re talking tens of thousands of złoty. On top comes VAT, and on non-EU imports also customs duty. Before you decide to import an expensive car yourself, it’s worth working out the full bill and knowing where the costly traps lie. Below we break it down — without inventing rates, pointing to official sources.

In short: in 2026, excise on a passenger car is 3.1% (engine up to 2000 cc) or 18.6% (over 2000 cc) of the market value — and premium cars almost always fall into the higher rate. You file the AKC-U/S declaration within 14 days and pay the tax within 30. On non-EU imports, customs duty and 23% VAT are added. The key risk is a dispute over market value, on which the tax is based.

Excise: why it’s a big sum on premium

The excise rate depends on engine size: 3.1% for engines up to 2000 cc and 18.6% for larger ones. Premium cars — powerful SUVs, sports coupes, large saloons — almost always have engines over 2 litres, so the higher rate applies. Importantly, the tax is charged on the market value of the car, not the invoice price. On a 300,000 zł car that’s a difference of tens of thousands of złoty in excise alone. The AKC-U/S declaration must be filed within 14 days of import, and the tax paid within 30 days — without it you can’t register the car.

VAT and customs duty — when they apply

An EU purchase (intra-EU acquisition) — no customs duty; VAT depends on whether you buy as a private individual or a business. A private deal between individuals usually has no extra VAT, but a company’s situation differs.
A non-EU import (USA, Dubai, UK) — customs duty applies (usually about 10% of value with transport) plus 23% VAT charged on value + duty + transport.
A purchase via a company — the excise obligation also applies to companies; VAT-UE, VAT-23 and accounting come in, and on intra-group transactions, transfer pricing too.

The biggest trap: a dispute over market value

The most common costly problem with expensive cars is the tax office challenging the declared value. The tax is based on market value — if the office deems the declared amount understated, it charges tax on a higher base, and on an expensive car the difference can be significant. So with premium it’s crucial that the example’s real market value is credibly documented — not plucked from thin air. This is exactly where an independent valuation protects you from a dispute and a surcharge.

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Hidden costs easy to forget

Dedicated transport — an expensive car usually travels on an enclosed trailer, not an open one; that’s a real cost.
Translations, an expert opinion, a technical test, registration — with premium a condition appraisal is often added.
Insurance — the OC/AC premium for an expensive car can be significant; calculate it before buying, not after.
The risk of a hidden fault or non-matching spec — with an imported car, history is harder to verify; that’s a separate, potentially biggest cost.

Before you decide — calculate the full cost and verify the car

Importing an expensive car can pay off — but only with the full bill in hand and certainty about the example. Before you wire a deposit abroad, it’s worth: calculating the total cost (excise + any duty and VAT + logistics + insurance), credibly establishing the market value (protection against a dispute with the office), and verifying the example’s history and compliance. At sums in this segment, that isn’t a formality but capital protection.

This material is informational and is not tax or legal advice. Rates and deadlines are as of 2026 — before deciding, confirm current rules and your individual situation in an official source (PUESC, the tax office) or with an adviser.

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Frequently asked questions (FAQ)

How much is the excise on importing a premium car in 2026? Excise on a passenger car in 2026 is 3.1% of value for engines up to 2000 cc and 18.6% for engines over 2000 cc. Premium cars almost always have larger engines, so the 18.6% rate applies. The tax is charged on the car’s market value, not the invoice price.

What is the deadline to settle the excise? The AKC-U/S declaration is filed within 14 days of importing the car to Poland, and the tax must be paid within 30 days. Without proof of excise payment you can’t register the car at the registration office.

Do customs duty and VAT apply when importing an expensive car from outside the EU? Yes. On imports from outside the Union (e.g. USA, Dubai), customs duty applies, usually about 10% of value with transport, plus 23% VAT charged on value, duty and transport combined. This significantly raises the total cost compared with buying in the EU.

Why might the office challenge the value of an imported car? Because excise is charged on market value, not the invoice price. If the office deems the declared amount understated, it charges tax on a higher base. On expensive cars the difference can be significant, so it’s worth credibly documenting the example’s real market value.