Excise Duty for Importing a Car from the USA and Expert’s Report (rzeczoznawca)

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.

Excise Duty Rate to Be Paid

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)

• 0% excise duty – for electric vehicles (BEV) and hydrogen-powered vehicles (FCV)

Classic cars

• 0% excise duty – for vehicles that are over 30 years old and considered collector’s items. A collector’s vehicle, as a movable historical artifact, is not considered a passenger car under customs law and is exempt from excise duty.

What Is the Taxable Base for Calculating Excise Duty

The taxable base for calculating excise duty on a vehicle imported from outside the EU is the customs value of the vehicle, increased by customs duties, but excluding VAT. In practical terms, for a passenger car purchased on Copart or IAAI, the base is: (purchase price in the USA + cost of delivery to the EU port) × (100% + 10%). This total amount is stated in the declaration and used to calculate the excise duty due.

However, in practice, tax authorities in Poland often refer to the market value of the vehicle in Poland, not the foreign purchase price — especially if that price appears low. When importing a damaged car, this can lead to a significant discrepancy between the actual purchase price and the tax office's assessment. To avoid additional charges and disputes, it’s recommended to prepare documents in advance that confirm the real value of the car, particularly when it was bought in damaged condition. In such cases, we recommend obtaining a valuation from a certified automotive expert (rzeczoznawca) who is authorized to assess the vehicle’s actual value. This is especially important when importing vehicles with an engine capacity over 2000 cm³.

Expert’s Report (rzeczoznawca) and Its Role in Excise Duty Calculation

An expert’s report is crucial when importing a damaged vehicle from the USA, as it helps prevent situations where the tax office calculates excise duty based on the full market value of an undamaged, similar car. The expert evaluation reflects the actual condition of the vehicle at the time of import — including visible damages, mileage, equipment, and technical specifications. The report is based on a physical inspection and document analysis, including auction data and damage reports. An official valuation allows you to justify a reduced value of the vehicle and thus lower the taxable base for excise calculation. Without such a report, the tax office may ignore the damages and use an inflated valuation. While expert assessments are paid services, the savings on excise tax often exceed the cost of the report itself. Experts should be chosen from those registered with the Ministry of Justice or recommended by automotive lawyers. The valuation must be attached to the declaration when submitting documents through the PUESC platform or presented to the tax office when filing in person. A properly prepared expert report can greatly simplify communication with tax authorities and help avoid lengthy disputes.

How to Pay Excise Duty

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.