Import/Export
Complete guide to importing a car from Dubai (UAE). Current duty rates 10%, excise and VAT 23%. Cost calculator + step-by-step procedure.
Importing a car from Dubai (UAE) means bringing a vehicle from a third country into the EU customs territory, which requires payment of customs duty, excise and VAT. Standard duty for imports from UAE is 10%, VAT 23%, and excise depends on engine capacity — from 3.1% to 18.6%. Total fiscal charges can exceed 50% of the purchase price for powerful SUVs.
Dubai import means bringing a car from the United Arab Emirates to Poland through the EU customs territory. UAE has no preferential agreement with the EU, so the full ERGA OMNES duty rate applies. Dubai attracts buyers with lower prices, luxury models with rich equipment and relatively low mileage.
Calculate exact import costs with CAR IMPORT CALCULATOR. Find the correct customs code in TARIFF FINDER.
Total cost of importing a car from Dubai includes:
Customs value is the sum of the vehicle price, transport costs and insurance to the first EU port. Customs duty is calculated on this value. Example: car for USD 20,000 + freight USD 1,500 + insurance USD 300 = customs value USD 21,800.
Customs exchange rates: For currency conversion (USD/AED to EUR/PLN), customs authorities do not use the previous day's central bank rate. They apply special customs exchange rates published by KAS on the penultimate Wednesday of each month, valid for the entire following month. These may differ from current market rates — check the applicable customs rate before calculation.
| Vehicle type | Duty | Excise | VAT |
|---|---|---|---|
| Petrol/diesel ≤2000 cc | 10% | 3.1% | 23% |
| Petrol/diesel >2000 cc | 10% | 18.6% | 23% |
| Hybrid HEV/MHEV ≤2000 cc | 10% | 1.55% | 23% |
| Hybrid HEV/MHEV >2000–3500 cc | 10% | 9.3% | 23% |
| Hybrid PHEV ≤2000 cc | 10% | 0% (exempt until 31.12.2029) | 23% |
| Hybrid PHEV >2000–3500 cc | 10% | 9.3% | 23% |
| Electric (BEV) | 10% | 0% (exempt) | 23% |
Note: Rates are indicative. Always verify the current CN code and rates in TARIC or ISZTAR before clearance.
Pro Tip — classic cars: Dubai is an excellent market for classic and collector cars. If a vehicle qualifies as a "historic vehicle" (typically minimum 30 years old, original condition, historical significance), rates are drastically lower: 0% duty, 0% excise and 8% VAT (instead of 23%). This requires appropriate customs classification (CN code 9705) and often an expert's opinion.
Check service history, technical condition and vehicle specification before purchase. Cars from Dubai often have "GCC" specification (Gulf Cooperation Council) — different radiators, air conditioning adapted to heat, ECU software for high temperatures. Verify:
Most common route: Jebel Ali (Dubai) → Gdańsk/Gdynia or Hamburg. Transport options:
Cargo insurance (ICC A) is recommended for luxury vehicles.
Fiscal clearance (Germany/Netherlands): When importing through ports like Hamburg or Bremerhaven, you can use fiscal clearance (procedure 42). This allows payment of lower VAT (e.g., 19% in Germany instead of 23% in Poland) and often deferred payment. Requires an active EU VAT number and proper intra-Community acquisition reporting in Poland. This is a legal and commonly used alternative to direct transport to Gdynia.
Select the correct CN code (8703.x for passenger cars) and check rates in TARIC/ISZTAR. After ship arrival, submit customs declaration. The system generates MRN (Movement Reference Number) — main clearance identifier.
Find your vehicle's CN code in TARIFF FINDER.
Calculation order:
Deadlines: AKC-U/S declaration within 14 days, excise payment within 30 days from customs debt arising.
After clearance, complete technical inspection and register the vehicle. Checked items:
IMPORTANT — Waste classification risk (GIOŚ): Exercise extreme caution with heavily damaged vehicles, especially re-exports from USA (salvage title, flood damage). Poland's Chief Inspectorate of Environmental Protection (GIOŚ) may classify such a car as hazardous waste if the damage level indicates it cannot be safely repaired or poses environmental risk. Consequences include: import blockage, fines up to tens of thousands of PLN, and mandatory re-export or disposal at importer's expense. Consult a customs agent before purchasing heavily damaged vehicles.
Yes. Most commonly lighting (E-mark homologation), fog lights, sometimes navigation (EU maps). Older models may require emission adaptation. Additionally, GCC-spec cars have a speed warning chime — an annoying beep that activates when exceeding 120 km/h (legal requirement in UAE). In Poland, this requires software deactivation at a dealer or specialist with manufacturer diagnostic access.
At authorized service centers by VIN number. If the car is a re-export from USA — definitely get Carfax/AutoCheck report. Service history is key to detecting accident cars.
20' for one car, 40' for two. 20' container is safer and logistically simpler. Compare freight offers before deciding.
Not mandatory, but recommended. Agent handles PUESC, customs declaration, MRN and clearance. For first import, consider using a customs agency.
Import declaration, duty/excise/VAT calculation, obtaining MRN. Then technical inspection and registration. Verify rates in TARIC/ISZTAR.
Yes. BEV (electric vehicles) and hydrogen vehicles are exempt from excise under Art. 109a of the Excise Duty Act. 10% customs duty still applies.
| Legal act | Scope |
|---|---|
| Regulation (EU) 952/2013 | Union Customs Code — customs procedures |
| Regulation (EU) 2015/2447 | UCC Implementing Regulation |
| Polish Excise Duty Act of 6.12.2008 | Excise rates on cars (Art. 105, 109a, 163a) |
| Polish VAT Act of 11.03.2004 | 23% VAT rate on import |
| Common Customs Tariff (TARIC) | Customs duty rates — CN 8703 |
Official sources:
This article is for informational purposes only and does not constitute legal or tax advice. Legal status as of January 2026.
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