Podatki i opłaty
Customs Value
Customs Value
The base for assessing duty and VAT — the car price plus transport costs to the EU border.
The customs value is the amount on which the customs authority calculates the duties. It includes the car’s purchase price and the transport and insurance costs up to entry into the EU customs territory.
The higher the customs value, the higher the duty and VAT — which is why documenting the purchase price (Bill of Sale) is crucial.