Exporting vehicles from the UK to Poland, via Germany for custom clearance
Exporting cars from the UK to the EU, particularly through Germany for registration in Poland, requires a comprehensive understanding of the import duties, Value Added Tax (VAT), and excise duties applicable.
Import Duties
Cars exported from the UK to the EU are subject to import duties. The rate depends on the EU’s Common Customs Tariff. The duty rate for cars can vary, but it generally hovers around 10%.
VAT in the EU
General Rule: When a car is imported from the UK to an EU country like Germany, VAT is payable in the EU.
VAT Rate: The standard VAT rate in Germany is 19%.
Excise Duties Based on Engine Size
Excise Duty in Germany: Germany does not typically charge excise duty on cars; however, a road tax is applicable, which is based on engine size and CO2 emissions.
Excise Duty in Poland: Poland, on the other hand, has excise duties that vary based on engine size. Generally, the larger the engine, the higher the excise duty.
Engine Size (cc) | CO2 Emissions (g/km) | Excise Duty Rate (%) |
Up to 1500 | <= 120 | 3.1% |
1501 – 2000 | <= 150 | 5.8% |
2001 – 3000 | <= 180 | 14.9% |
> 3000 | Any | 18.6% |
Registration in Poland
Registration Process: After clearing customs in Germany, the car must be transported to Poland for registration.
Documentation: Essential documents include the purchase invoice, proof of ownership, and evidence that VAT and duties have been paid.
Technical Inspection: In Poland, the vehicle might have to undergo a technical inspection to ensure it meets local standards.
Additional Considerations
Emission Standards: EU countries have stringent emission standards (Euro 6 standards). Vehicles not meeting these standards might incur additional charges or may not be allowed for registration.
