How it works
Provide the vehicle type, purchase price, currency, and engine capacity. For electric vehicles, select the EV option - excise rules differ.
Enter the shipping cost to the EU port, insurance, and any port handling fees. These are factored into the customs value (CIF).
The calculator applies the EU customs duty (10% for cars from third countries; 0% e.g. for vehicles manufactured in the USA — Reg. (EU) 2026/1455, from 1.07.2026 — or with EPA/FTA/TCA/CETA preference), the applicable excise tax rate, and import VAT to produce a full cost breakdown.
You receive an itemised summary showing customs duty, excise tax, VAT, port fees, and the total amount you will pay to get the vehicle road-registered in the EU.
When to use
Good practice
In Poland, excise tax jumps from 3.1% (engines up to 2,000 cc) to 18.6% (above 2,000 cc). This single threshold can add thousands of euros to your import cost. Consider it carefully when choosing a vehicle.
Customs may challenge your declared value if it is significantly below the market price for that make, model, and year. Having a professional valuation or dealer invoice helps defend your declared value.
Vehicles imported from outside the EU typically need individual type-approval (IVA) or proof of EU type-approval. This is a separate process and cost that is not included in customs charges.
Roll-on/Roll-off (RoRo) shipping is generally cheaper for single vehicles, while container shipping offers more protection. The transport cost forms part of the CIF value and affects duty calculations.
Example
You import a 2022 Ford Mustang GT (5.0L V8, 5,038 cc) from the USA — manufactured in the USA, so from 1.07.2026 the duty is 0% under Reg. (EU) 2026/1455. Purchase price: $38,000. Shipping to Gdynia: $1,200. Insurance: $380.
| Purchase price | $38,000.00 |
| Shipping | $1,200.00 |
| Insurance | $380.00 |
| CIF value | $39,580.00 |
| CIF in EUR (rate 1.08) | €36,648.15 |
| Customs duty (0% - US origin, Reg. 2026/1455) | €0.00 |
| Excise base (CIF + duty) | €36,648.15 |
| Excise tax (18.6% - engine > 2,000 cc) | €6,816.56 |
| VAT base | €43,464.71 |
| Import VAT (23%) | €9,996.88 |
| Total import cost | €53,461.59 |
| For comparison: a car bought in the USA but manufactured elsewhere (10% duty) | €58,807.75 total |
Legal basis
EU customs duty on motor vehicles for the transport of persons (heading 8703) is 10% for third-country imports. This rate is uniform across all EU member states. 0% applies i.a. to vehicles originating in the USA (Reg. 2026/1455), Japan (EPA), South Korea (FTA), the UK (TCA) and Canada (CETA) - subject to origin requirements.
Regulation (EU) 2026/1455 of the European Parliament and of the Council of 25.06.2026 (OJ L, 30.06.2026, CELEX 32026R1455), implementing the EU-US Joint Statement of 21.08.2025: 0% customs duty on goods listed in Annex I (including vehicles of CN 8703, 8704, 8711 - new and used) ORIGINATING in the USA. Origin is determined under non-preferential rules (UCC Art. 59-63) - the place of manufacture is decisive, not the country of purchase. Applicable from 1.07.2026 until 31.12.2029; the Commission may suspend the preference (Art. 3-4).
Sets excise rates for vehicles: 3.1% for combustion engines up to 2,000 cc and 18.6% above 2,000 cc. Fully electric (BEV) and hydrogen (FCEV) vehicles are fully exempt from excise duty (Art. 109a). Plug-in hybrids (PHEV) with engines up to 2,000 cc are exempt until 31.12.2029 (Art. 163a). Mild/full hybrids (HEV/MHEV) up to 2,000 cc: 1.55%.
Import VAT is due when goods are released for free circulation. The taxable amount includes the customs value, customs duty, and excise duty.
Imported vehicles must meet EU safety and emissions standards. Individual vehicle approval (IVA) may be required for cars not originally type-approved for the EU market.
Definitive countervailing duties on imports of battery electric vehicles originating in China. CELEX 32024R2754. Manufacturer-specific rates (in addition to the standard 10% under CN 8703): BYD 17.0%, Geely 18.8%, SAIC 35.3%, Tesla Shanghai 7.8%, other cooperating 20.7%, non-cooperating 35.3%. In force from 30.10.2024 for 5 years (until 30.10.2029).
Commission Implementing Regulation (EU) 2025/1926 amending Annex I to Council Regulation (EEC) No 2658/87. OJ L 2025/1926, 31.10.2025. Effective 01.01.2026. Supplies the current 8-digit subheadings used in the calculator (CN 8703 passenger vehicles, 8704 cargo, 8711 motorcycles).
FAQ
Disclaimer: This is guidance, not legal or tax advice. Actual duties are set by customs authorities based on the declaration. Rates and interpretations change - for specific cases, ask a customs broker or tax advisor.
As of: July 2026