Duty, Excise, and VAT on Imports from Outside the EU — Full Math
8 min read
Three separate charges applied in a cascade at different stages. We show what each is calculated from and how not to overpay.
Charges on importing a car from outside the European Union stack up in a cascade — each one is calculated on a base already increased by the previous. It’s the most common source of budget shortfalls.
The three charges in order
First the duty (10% of the customs value), then excise (3.1% for engines up to 2.0 l or 18.6% above that), and finally 23% VAT on the sum of the value, duty, and excise.
| Charge | Rate | Amount (PLN) |
|---|---|---|
| Duty | 10% | 4,000 |
| Excise | 18.6% | 8,184 |
| VAT | 23% | 12,022 |
| Total charges | — | 24,206 |
Bottom line: for bigger engines these charges can add more than 60% to the customs value. Electric cars benefit from 0% excise (up to the limit), which genuinely changes the profitability math.