Import from the USA
US car customs clearance: Bremerhaven or Poland — where you pay less and what you risk
Many cars from US auctions ship to Bremerhaven, Rotterdam or Gdynia. Where you clear customs is not neutral: duty is the same across the EU, but import VAT is not — 19% in Germany, 23% in Poland. On top of that, Polish VAT is also charged on the excise. On a typical car the gap is several thousand złoty. Below we show where it comes from with a concrete example — and, just as important, when this route doesn’t work or turns risky.
What duty and VAT are based on: the customs value (CIF)
The customs value covers the car’s price plus transport and insurance costs to the first EU port (e.g. Bremerhaven, Hamburg, Rotterdam), converted at the customs exchange rate on the clearance date. Duty on passenger cars (CN code 8703) is charged on it at 10%, uniformly across the Union. Collector cars (CN 9705) follow separate rules — see our piece on a collector car without excise.
Clearing in Poland — how it’s calculated
- 10% duty on the customs value.
- Excise: 3.1% (engine up to 2000 cc) or 18.6% (over 2000 cc), on the customs value plus duty — collected at clearance.
- 23% VAT on customs value + duty + excise.
This is exactly how the VARTOCAR USA import calculator works — it assumes clearance in Poland.
Clearing in Germany — how it’s calculated
- 10% duty on the customs value (same as in Poland).
- German import VAT (EUSt) of 19% on customs value + duty. Germany has no excise on cars.
- After bringing the car to Poland — excise of 3.1% or 18.6%: the AKC-U/S return within 14 days, payment within 30 days. The base is the amount paid for the car, which the tax office may check against market value.
- For a private person bringing in a used car, Polish VAT generally no longer arises — the car was released for free circulation in the EU in Germany.
Worked example
Assumptions: customs value 60,000 zł, engine over 2000 cc, private buyer, used car. For comparability we use the same excise base in both routes.
| Item | Clearance in Poland | Clearance in Germany |
|---|---|---|
| Duty 10% | 6,000 zł | 6,000 zł |
| Excise 18.6% | 12,276 zł (at clearance) | 12,276 zł (AKC-U/S in Poland) |
| VAT | 18,003 zł (23% of 78,276 zł) | 12,540 zł (19% of 66,000 zł) |
| Total taxes | 36,279 zł | 30,816 zł |
The gap of about 5,463 zł comes entirely from VAT: the lower rate and no VAT on the excise. From it, deduct the costs of the German route: a customs agent in Germany, document translations and transport from Germany to Poland (if the car wouldn’t travel overland anyway). With an engine up to 2000 cc the excise is much lower and the VAT gap correspondingly smaller.
When the advantage disappears or becomes a risk
- New means of transport. If the car has covered no more than 6,000 km or no more than 6 months have passed since it was first put into use (art. 2(10) of the Polish VAT Act), Polish VAT on the intra-EU acquisition arises — even for a private person.
- A company. For a VAT-registered buyer what matters most is the right to deduct (often 50% for a passenger car), and clearing under customs procedure 42 requires an EU VAT number, proof of transport to Poland and reporting the supply in the recapitulative statement. It’s a route for businesses, not private buyers.
- Understated customs value. According to Auto Świat (June 2025), German customs increasingly compare auction prices with declared values and open criminal-fiscal proceedings; a large operation supervised by the European Public Prosecutor’s Office also targeted, among other things, undervaluation of US cars. The person named as importer is liable — even if an intermediary “handled everything”.
- R12 air conditioning. The same report names a second charge: importing cars with air conditioning using R12 refrigerant, which is banned in the EU. It mainly concerns older cars.
- A total-loss car. The risk of the car being treated as waste applies on both routes — see Salvage, Junk and Parts only titles.
What comes after clearance
After clearance in Poland you have 30 days to register, counted from the car’s release for free circulation. After clearance in Germany the car enters as an EU vehicle: first the AKC-U/S return and excise, then registration within 30 days of bringing it in. All steps and documents are covered in registering a US car in Poland.
Financing a US car? Compare a loan and a lease: Finumero →
This material is informational and is not tax or legal advice. The worked example is simplified; after clearance in Germany the tax office may set the excise base differently. Rates as of 2026 — confirm them in TARIC, PUESC and with a customs agent before deciding.
Frequently asked questions (FAQ)
Is clearing a US car in Germany cheaper than in Poland? For a private person importing a used car it often is, because German import VAT is 19%, while Polish VAT is 23% and is also charged on the excise. With a customs value of 60,000 zł and an engine over 2000 cc the gap is about 5,500 zł before agent and transport costs.
After clearing in Germany, do I still pay excise in Poland? Yes. After bringing the car to Poland you file the AKC-U/S return within 14 days and pay the excise within 30 days: 3.1% for an engine up to 2000 cc or 18.6% for a larger one.
What is duty on a US car based on? On the customs value — the car’s price plus transport and insurance to the first EU port, converted at the customs rate on the clearance date. Duty on passenger cars is 10% across the Union.
Can I declare a lower value at customs? No. The value must match the real purchase price. German customs compare declarations with auction prices and open criminal-fiscal proceedings, and the person named as importer is liable.