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Customs clearance of a car
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Customs clearance of a car in Poland

You may buy a car in Poland – there are no restrictions on car purchases by foreigners. You may also give your son the vehicle as a gift. In Poland, all gifts for closest family members, regardless of the value of the gift, are exempt from tax.
What is the procedure for registration of a new car purchased in Poland by a foreigner?
The matter is handled by the municipality.
The following documents are required:

  • Application by the owner for registration of the vehicle;
  • Proof of identity of the foreigner: The foreigner should be residing in Poland legally, must present a valid passport and proof of temporary residence (certificate of temporary residence address) in Poland (for inspection);
  • Proof of ownership of the vehicle (proof of ownership is in particular one of the following: sales contract, contract of exchange, donation agreement, annuity contract, VAT invoice, final court decision ruling on the matter of vehicle ownership);
  • Vehicle history card, if it was issued;
  • An excerpt from the certificate of approval of the vehicle type or a copy of a decision exempting the vehicle from approval.
  • Proof of payment (including identifying characteristics of the vehicle: VIN number or car body, chassis or frame numbers) in the amount of 500 PLN for each vehicle imported into Poland or a statement of being subject to the obligation to secure cooperation with a network of car dismantling and salvage companies if the vehicle is being registered for the first time;

it should be borne in mind that:

  • a statement of being subject to the obligation to secure cooperation with a network of car dismantling and salvage companies is issued only by the vehicle importer;
  • said declaration may be placed on the invoice.
  • Proof of payment of stamp duty for the power of attorney, if it has been established.

In the case of a vehicle imported from the territory of an EU member state, one of the following documents should also be attached confirming:

  • payment of excise duty on the territory of the country from which the vehicle is imported;

or

  • proof of exemption from payment of excise duty on the territory of the country from which the vehicle is imported;
  • a certificate stating the exemption from excise duty if the car was imported from the territory of an EU member state and is being registered for the first time;
  • an invoice indicating the amount of excise duty.

Originals of the required accompanying documents should be submitted.
Documents written in a foreign language should be attached to the application, together with their translation into Polish by a sworn translator. The provision does not apply to a registration certificate issued by the competent authority of a member state, the Swiss Confederation or a Member State of the European Free Trade Association (EFTA) – parties to the Agreement on the European Economic Area in the relevant scope containing codes used in this certificate.
The responsible entity: Bureau of Administration and Citizens’ Affairs of the City or Municipality Office.
Deadline for responses:
Without delay – in cases that do not require collection of evidence, information or additional clarifications. Up to 1 month – cases requiring investigation. Up to 2 months – particularly complicated cases.
Customs procedure
As a member of the European Union (the EU), Poland belongs to the European Union Customs Union (EUCU). This means that there are not any customs duties on products carried between borders of the EU Member States (so called internal borders of the EU); and the customs duties for the goods imported from outside the EU are at the same level.
The same rules are applicable for both the residents of the EU (including Poland) and the non-residents of the EU.
The goods imported from the outside of the EU or exported outside of the EU are subject to the customs clearance. The customs declaration regarding the goods of a non-commercial made by the travellers should be lodged at the latest at the time when the customs authorities start the customs inspection.

The traveller may submit the customs declarations in the following ways:

  1. in writing on the grant application SAD;
  2. in electronic form – in import procedures, it is made in the CELINA Customs System and in the export procedures in the ECS Customs System the instruction is available;
  3. in an oral form – if the goods imported are carried in the personal baggage and are of an non-commercial nature If the import of goods made by the traveller entails the collection of any import duties, then the customs officer issues a Document Confirming The Customs Declaration, and the traveller is obliged to pay the customs duties and taxes. The same procedure should be applied when the traveller exports the goods.

Moreover, the goods of non-commercial nature, which are in the personal baggage and are exempt from the customs duties, may be declared through undertaking another action provided by the provisions of the customs laws.
The details on the customs declaration are available in the Regulation of the Minister of Finance of 22nd April 2004 on detailed requirements to be fulfilled by the customs declarations.

Some useful tips about importing cars to different countries
When importing a car to a foreign country, you shold pay attention to specific rules of each country.
Import of cars to Nigeria

Customs Duties or Import duty and taxes will be pending and need to be cleared while importing goods into Nigeria Either by a private individual or a commercial entity. The automotive levy makes 10% to 20%.
Import of cars to Pakistan

Pakistan Trade Policy and Customs rules allow import of both new and used vehicles into Pakistan. Any one can import new vehicle, under the generally applicable import procedure and requirements like any other goods, on the payment of applicable duty and taxes.
Import of used vehicles only allow to Pakistani Nationals under the below mention import schemes (Certain Restrictions and conditions apply).

Import of cars to India

The regulations for importing used and new foreign cars, motorcycles, scooters and other non-commercial vehicles into India are quite strict. For example, new foreign vehicles can be imported only through the Indian customs ports in Mumbai (Nhava Sheva), Chennai and Kolkata. Used foreign vehicles can be brought in only through the Indian customs port in Mumbai.
Importing a non-commercial vehicle can be a costly affair because of the heavy customs duties imposed by the central government. They must also be tested for compliance with the government’s requirements.
Foreign passport holders and non-resident Indians (NRIs) who are moving permanently to India can import a used or new vehicle through the transfer of residence scheme.

Import of cars to Ukraine

Current customs duty rates are set by two Supplements to the Law on Customs Duty Rates of Ukraine № 584-VII. Interested American exporters can learn about current Ukrainian customs duty rates by first browsing the U.S. Harmonized Tariff Schedule for the specific numeric code(s) for the exported product, and then match the code(s) to the Ukrainian Customs Tariff Schedule.
In addition to customs duties, the passenger cars and other types of vehicles are also subject to excise tax pursuant to the Law of Ukraine of 24.12.2015 №909 “On Amendments to the Tax Code of Ukraine and certain laws of Ukraine to ensure the balance of budget revenue in 2016.”
Tariffs and excise payment must be made in Ukrainian currency at the Ukrainian National Bank exchange rate effective on the day of payment.

Import of cars to Russia

Importing a car to Russia can be very expensive. For a car to be used for private permanent or commercial use, tax-free imports are only possible for foreign diplomatic employees, in which case it can be economically viable to import a vehicle. For all other groups, it is usually better practice to buy a car in Russia. Alternatively, customs brokers can assist with the process of importing a car, for a fee.
Charges payable upon entry for private permanent or commercial use include approximately 25 percent of the vehicle’s value as an import tax, to be paid at customs before entering the country, along with value-added tax (VAT) of approximately 20 percent of the value of the vehicle.