Excise duty is a tax that must be paid when importing a car from the USA to Poland. It is calculated based on the value of the vehicle, including transport and insurance costs up to the EU border. The rate depends on the engine size – cars up to 2000 cm³ have a lower rate, while electric, hydrogen, and classic vehicles are exempt from excise duty. The excise duty can be paid online through the PUESC platform, where the system automatically calculates the amount and generates the payment reference number after submitting the declaration.
Excise duty is an indirect tax that must be paid when importing a car from non-EU countries, including the United States, into Poland. It is calculated based on the value of the vehicle, including transport and insurance costs up to the EU border. The rate depends on the engine size and type. Payment of the excise duty is mandatory before registering the vehicle and is done through the PUESC platform.
The amount of excise duty primarily depends on the engine size — cars with an engine up to 2000 cm³ are subject to a lower rate than those above 2000 cm³. Additionally, hybrid vehicles benefit from reduced excise duty rates, while electric and classic cars (recognized as collectibles) are entirely exempt from excise duty. This makes importing more eco-friendly or collector’s vehicles significantly more cost-effective.
Internal combustion cars and hybrids (PHEV, HEV, mHEV)
| Internal Combustion – Gasoline, Diesel (ON), LPG | Classic Hybrid (HEV) | Mild Hybrid (mHEV) | Plug-in Hybrid (PHEV) | |
|---|---|---|---|---|
| Up to 2000 cm³ | 3.1% | 1.55% | 1.55% | 0% |
| 2000 - 3500 cm³ | 18.6% | 9.3% | 9.3% | 9.3% |
| 3500 cm³+ | 18.6% | 18.6% | 18.6% | 18.6% |
Electric cars (BEV) and hydrogen cars (FCV)
Classic cars
You can submit the excise duty declaration and pay the excise tax for a car imported from the USA in two ways: traditionally at the tax office or – much more conveniently – online via the PUESC platform (Electronic Customs and Tax Services Platform). To use this option, you first need to create a user account on the PUESC website and verify your identity (e.g., through a trusted profile). Then, you need to complete the electronic AKC-U/S declaration, providing vehicle details, its value, engine size, and other required information. After confirming the declaration, the system automatically calculates the excise duty amount and generates a unique payment reference number. Once the payment is processed, you will receive an electronic payment confirmation, which must be kept for vehicle registration. The entire process can be completed from home and significantly speeds up the import formalities. Detailed instructions and access to the platform are available on the official PUESC website: https://puesc.gov.pl/uslugi/zloz-deklaracje-akcyzowa-od-samochodu-i-uzyskaj-potwierdzenie-zaplaty.