Import/Export
Practical guide to importing a car from Japan. Current duty rates (0% with JEFTA), excise and VAT. Step-by-step procedure from auction to registration.
Importing a car from Japan means bringing a vehicle from the Land of the Rising Sun into the EU customs territory, including customs clearance, payment of duties, excise and VAT, and registration in Poland. The Japanese market offers vehicles in excellent technical condition, often with low mileage and rich equipment. JDM (Japanese Domestic Market) models are unavailable from European dealers, making them attractive to automotive enthusiasts.
Total import cost includes: vehicle value (auction purchase + commission), sea freight (7-9 weeks, FCL/LCL container), cargo insurance, customs duty, excise and VAT. Transport from Japan to Gdańsk/Gdynia takes 50-75 days at sea.
JEFTA preferential rate: 0% with documented Japanese origin — a Statement on Origin by the exporter on the invoice or importer's knowledge (e.g., based on VIN) is required. Without proof of origin, MFN rate applies: 10%.
Note: EUR.1 is NOT used in trade with Japan under JEFTA. The only preferential document is the exporter's statement on the invoice.
Full duty elimination (0%) applies from 1 February 2026 (start of the 8th year of the EU-Japan EPA).
| Vehicle type | Engine capacity | Rate |
|---|---|---|
| Combustion (ICE) | ≤ 2000 cc | 3.1% |
| Combustion (ICE) | > 2000 cc | 18.6% |
| Hybrid (HEV/MHEV) | ≤ 2000 cc | 1.55% |
| Hybrid (HEV/MHEV) | > 2000 cc | 9.3% |
| Plug-in hybrid (PHEV) | ≤ 2000 cc | 0% (until 31.12.2029) |
| Plug-in hybrid (PHEV) | > 2000 cc | 9.3% |
| Electric (EV) / hydrogen | — | 0% (indefinitely) |
Note: For mild hybrids (MHEV), the Ministry of Finance disputes eligibility for reduced rates despite favorable administrative court rulings (WSA/NSA). We recommend consulting a tax advisor before purchasing an MHEV.
VAT is calculated on the sum of: customs value + duty + excise. Rate depends on clearance country: Poland 23%, Germany 19%, Netherlands/Belgium 21%.
Calculate costs: CALCULATOR
Check auction sheet rating, technical condition, mileage and Shaken history. Order independent inspection before purchase.
Choose 20' or 40' container (safer than Ro-Ro). Transport time: 50-75 days at sea + port operations. Purchase cargo insurance.
Passenger cars: Chapter 8703. Check exact code in TARIC or ISZTAR4. Code affects duty rate and non-tariff measures.
Find code: TARIFF FINDER
Customs agent submits import declaration. Upon acceptance, you receive MRN (movement reference number). Pay duty, excise and VAT.
Required modifications:
After the CJEU ruling of 20 March 2014 (C-639/11), you don't need to relocate the steering wheel — RHD can be registered after the above modifications.
Submit to the vehicle registration office: Export Certificate from Japan (sworn translation), purchase invoice, payment confirmations (duty/excise/VAT), technical inspection certificate.
Customs value (CIF) = car price + freight + insurance
Duty = CIF × rate (0% JEFTA or 10% MFN)
Excise = (CIF + duty) × excise rate
VAT = (CIF + duty + excise) × 23%
Total charges = duty + excise + VAT
Yes. Following the CJEU ruling (C-639/11), Poland allows registration of right-hand drive cars. Required: adapted headlights, rear fog light on left, speedometer in km/h and technical inspection.
Yes. HEV/MHEV: 1.55% (up to 2000 cc) or 9.3% (above). PHEV up to 2000 cc and EV/hydrogen are exempt from excise. PHEV above 2000 cc pay 9.3%.
7-9 weeks door-to-door (50-75 days at sea + port operations).
Yes. To benefit from JEFTA tariff preferences (0% duty), you need a Statement on Origin from the Japanese exporter on the invoice. Alternatively, you can rely on importer's knowledge — e.g., VIN number confirming production in Japan. Without documentation, you pay 10% duty.
Within 14 days of bringing the vehicle to Poland (AKC-U/S declaration). Excise payment: within 30 days.
| Legal act | Scope |
|---|---|
| Regulation (EU) 952/2013 | Union Customs Code |
| Regulation (EU) 2015/2447 | UCC Implementing Regulation |
| EU-Japan EPA (JEFTA) | Tariff preferences, rules of origin |
| Polish Excise Duty Act | Excise rates on vehicles |
| CJEU Ruling C-639/11 of 20.03.2014 | RHD vehicle registration in Poland |
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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