Import guide

Importing a Korean car into Poland

AUTO PRIME EX runs a Polish-language storefront with its own inventory and inquiry flow. This page sets out what a Korean vehicle actually costs to land in Poland, how it gets here, and which part of that is ours.

Budgeting

What an import actually costs

Our price is the vehicle, FOB Korea. Everything after it is shipping and destination-side charges, and each layer feeds the base of the next one. Here is the whole sequence, so nothing arrives as a surprise.

  1. AUTO PRIME EX price, FOB Korea

    AUTO PRIME EX

    The price shown on the vehicle listing. It covers the vehicle and our Korea-side work up to loading, and it is the only figure on this page that comes from us.

  2. Ocean freight

    Shipping

    Quoted per shipment. It depends on the route, the shipping method and the vehicle, so there is no single figure we can publish honestly.

  3. Import customs duty

    Your side

    Charged on the vehicle's customs value, at the rate its customs classification carries in the destination country.

  4. Excise duty, where the destination charges it

    Your side

    Typically charged on the customs value plus the duty payable — so the duty sits inside the excise base rather than beside it.

  5. Import VAT

    Your side

    Typically charged on the customs value plus the duty and any excise, so each layer enters the base of the next one. The exact base is set by the destination country's own law.

  6. Port, broker and registration costs

    Your side

    Terminal handling at the discharge port, your customs agent's fee, inland transport, technical inspection, translations and registration fees.

  7. Landed cost

This is an explanation of the layers, not a calculator. We will not total it for you, because two of the layers — freight and your destination charges — are quoted per shipment and any figure we invented would be wrong.

Who handles what

AUTO PRIME EX, Korea side

  • Sourcing the vehicle and quoting it
  • Inspection, photographs and video before you commit
  • Reservation after your approval, and purchase once the vehicle payment is received
  • Korean export documentation
  • Inland transport and port coordination in Korea
  • Booking coordination with the carrier or forwarder
  • Loading and shoring evidence, where the method produces it
  • Bill of Lading and shipping-document coordination

Buyer or local agent, destination side

  • Import customs clearance
  • Paying duty, excise and import VAT
  • Charges at the discharge port
  • Homologation, approval and technical inspection
  • Registration
  • Local broker and agent fees

Destination-side costs are borne by the buyer or the buyer's local representative, who also completes all the necessary formalities. By default AUTO PRIME EX does not perform foreign customs clearance, homologation, certification or registration: AUTO PRIME EX takes this work on only where a specific written quotation expressly states that it does.

Destination taxes

What you may pay locally when the car is cleared

The charges below are levied by the destination authorities when the vehicle is cleared, as their own official pages state them. Each rate shows what it is charged on, when it applies and where it comes from.

  • Customs duty10%HS 8703

    Charged on
    Duty is charged on the customs value, not on the invoice price alone.
    When it applies
    For passenger cars classified in HS heading 8703, the standard EU third-country duty is 10% of the customs value. It is not automatic: the rate follows the vehicle's CN/TARIC code, and a vehicle that clears under a neighbouring heading pays a different rate — heading 8702, for vehicles carrying ten or more people, is 16%. Have the code for your specific vehicle confirmed before you buy.

    European Commission — TARIC, the EU customs tariff database · gov.pl — Brexit: questions and answers for citizens

  • Excise duty

    Charged on
    Excise duty on a passenger car is charged on the customs value plus the duty payable. The rate depends on engine capacity and on the drivetrain, and the categories below are the statute's own.
    When it applies
    Which row applies turns on how the vehicle is classified and, for the exemptions, on documentation the tax office accepts. Confirm your vehicle's category before you buy rather than after it lands.
    • Engine capacity over 2,000 cm³

      18.6%

    • Hybrid with a combustion engine over 2,000 cm³ and up to 3,500 cm³

      9.3%

      Covers both a petrol-electric hybrid that is not charged from an external supply and a plug-in hybrid, within that capacity band.

    • Petrol-electric hybrid not charged from an external supply, combustion engine 2,000 cm³ or less

      1.55%

    • All other passenger cars

      3.1%

    • Electric and hydrogen-powered vehicles

      Exempt

      Exempt. The tax office issues the exemption certificate once the vehicle is documented as electric or hydrogen-powered.

    • Plug-in hybrid with a combustion engine of 2,000 cm³ or less

      Exempt

      Exempt until 31 December 2029. This one has an end date in the statute, so check it still applies on the day you clear the vehicle.

    Excise Duty Act — consolidated text, Dz.U. 2026 poz. 412 · gov.pl — Brexit: questions and answers for citizens

  • Import VAT23%

    Charged on
    On import, VAT is charged on the customs value plus the duty payable, and — because a car is an excisable good — plus the excise duty as well. Commission, packing, transport and insurance costs up to the first place of destination in Poland are included too, to the extent they are not already inside the customs value.
    When it applies
    The standard rate, charged on the import of a passenger car.

    Goods and Services Tax Act — consolidated text, Dz.U. 2025 poz. 775 · gov.pl — Brexit: questions and answers for citizens

Worked example

FOB Korea reference
USD 20,000
Illustrative customs-assessed value
USD 20,000

Not necessarily equal to the FOB price. Customs value = the vehicle's value + the actual freight + the actual insurance and any other adjustments customs applies; this example simply assumes the same figure to keep the arithmetic readable.

Assumptions

A petrol car that is not a hybrid, engine 1,998 cm³, classified under heading 8703 — so the excise row is "All other passenger cars".

  1. Customs duty

    10% × USD 20,000USD 2,000
  2. Excise duty — All other passenger cars

    3.1% × (USD 20,000 + USD 2,000)USD 682
  3. Import VAT

    23% × (USD 20,000 + USD 2,000 + USD 682)USD 5,216.86

Items are shown one by one and not added up: part of each base — such as transport inside the destination country, a currency conversion or a figure customs sets — is only fixed at clearance.

In practice customs assesses these amounts in złoty, and VAT also covers any transport and insurance to the first place of destination in Poland that is not already inside the customs value.

What changes the amount

  • The vehicle's CN/TARIC classification, which decides the duty rate.
  • Engine capacity and drivetrain, which decide the excise row — including the two exemptions.
  • The customs value itself: duty, excise and VAT are each charged on a base that includes it.

Sources for these figures

An educational example, not a quotation, a customs ruling or tax advice. These taxes are levied and collected by the destination authorities, not by AUTO PRIME EX; the amount due is the one customs assesses at clearance.

Shipping

From Korea: RoRo or container?

RoRo (roll-on / roll-off)

The vehicle is driven or towed onto the vessel up a stern ramp by the terminal's own handlers, parked on a deck chosen for its height, length and weight, and secured to lashing points with braces or straps. Nothing is lifted by crane.

Container

The vehicle is loaded into a closed container and shored in place. The shipment carries a container number, a lashing and shoring list, and loading photographs — the conditional documents in our Korea-side set exist because container shipments produce them.

  • Best fit

    RoRo (roll-on / roll-off)

    A single vehicle that drives

    Container

    A non-running vehicle, several vehicles together, or a vehicle shipped with parts

  • Loading method

    RoRo (roll-on / roll-off)

    Driven aboard up a ramp

    Container

    Loaded into the container and shored

  • Vehicle must run

    RoRo (roll-on / roll-off)

    Yes — it has to be driven on and off

    Container

    No

  • Exposure in transit

    RoRo (roll-on / roll-off)

    Enclosed vehicle deck, shared with other cargo

    Container

    Sealed container used only by your shipment

  • Loose items inside the car

    RoRo (roll-on / roll-off)

    Not allowed — the carrier requires the car to be emptied

    Container

    Possible, subject to customs declaration and the loading plan

  • Shipping several vehicles together

    RoRo (roll-on / roll-off)

    Each vehicle is booked individually

    Container

    Possible. How many fit depends on their dimensions and the shoring plan, so it is settled per booking

  • Documents produced

    RoRo (roll-on / roll-off)

    Standard export set and the Bill of Lading

    Container

    Standard set plus container number, shoring list and loading photographs

  • How freight is priced

    RoRo (roll-on / roll-off)

    Per vehicle, by dimensions and route

    Container

    Per container, whatever it holds

  • Schedule

    RoRo (roll-on / roll-off)

    Depends on a car-carrier calling the route

    Container

    Runs on container services, so sailings are usually more frequent

Höegh's own general description of the method is that RoRo usually costs less than a single container, and for one vehicle that drives it is also the simpler option to arrange — that is the carrier's statement about RoRo in general, not a quote for your shipment.

A container suits a vehicle that does not drive, one that needs an enclosed space, or several vehicles consolidated into one load.

Which of the two actually costs less depends on the current route, the vehicle's dimensions, carrier availability and the quote you receive, so we settle it per shipment rather than as a rule.

What RoRo requires of the vehicle

The carrier sets these conditions, not us. They matter before you buy, because a car that fails one of them has to travel in a container.

  • The vehicle has to be driven on and off, so it must start, steer and stop.
  • The fuel system must be original and unmodified.
  • No fluid leaks of any kind.
  • An electric vehicle must arrive with a sufficient state of charge.
  • No broken glass that blocks the driver's view or leaves sharp edges.
  • Every personal item and loose object must be out of the car.
  • The vehicle must be clean inside and out, including soil and debris, to meet biosecurity requirements.

Freight

How we price ocean freight

Current freightConfirmed by quote

Current freight: confirmed by quote. We do not publish a standing rate, because the figure moves with the route, the method and the vehicle, and a number that is wrong on the day you read it is worse than no number.

Ask for the current freight cost

What the quote depends on

  • Load port in Korea
  • Discharge port
  • RoRo or container
  • The vehicle's dimensions and weight
  • How many vehicles are moving together
  • Which carrier and sailing is available
  • Container type and whether the load is consolidated
  • Terminal and local charges at each end

Ports and routing

Bremerhaven · Rotterdam

Most of our buyers in Poland receive their vehicles through Bremerhaven in Germany or Rotterdam in the Netherlands: the car is shipped to one of these two ports and then carried overland by road to Poland. This is the route we normally use for Polish buyers. If you need the vehicle shipped to a Polish port, contact us and we will check whether a carrier and a sailing are available for that route — we do not promise one. Where the vehicle is cleared through import customs matters for VAT. The standard VAT rates are 19% in Germany, 21% in the Netherlands and 23% in Poland, but which country’s import VAT applies, and how, depends on where customs clearance takes place, the customs procedure used and your own import route and circumstances — it is not a matter of choosing the lowest rate. Confirm the treatment with your customs broker before the vehicle ships; this is general information, not tax advice. Sailing dates and the estimated arrival depend on the carrier’s schedule and are passed on once the booking is made. We do not promise a direct sailing, a fixed carrier or a transit time.

Korea side

What we handle in Korea

Sourcing, inspection, approval and securing, export documentation, and loading and shipping coordination — all from Korea.

  1. 01

    Find

    You pick a vehicle from our inventory, send us a Korean listing you have already found, or tell us what to source.

  2. 02

    Quote

    We confirm the vehicle and give you a real quote for it. Sailing dates and the estimated arrival are not fixed at this stage; we pass them on once the carrier booking is available.

  3. 03

    Inspect

    Once the quote is agreed, an independent inspection is carried out before any purchase decision, and you review its photos, video and condition information.

  4. 04

    Approve & reserve

    If you approve, we reserve the vehicle under contract so that no other buyer can purchase it. On a first transaction, most vehicles need a reservation deposit of approximately USD 1,000 before the reservation — more for high-value vehicles. For buyers with an established transaction history, we may reserve the vehicle before the deposit arrives; this is decided case by case.

  5. 05

    Payment & purchase

    The vehicle payment is generally expected within about 3–4 days of the reservation, in USD or USDT; the final payable amount depends on the payment method and is confirmed for your transaction. We purchase the vehicle once the funds are received, then prepare the Korean export declaration and the rest of the Korea-side document set.

  6. 06

    Ship

    Port and shipping coordination from Korea, and the shipping documents are provided. Destination customs clearance and registration are not performed by AUTO PRIME EX by default: those costs are borne by the buyer or the buyer's local representative, who also completes all the necessary formalities. AUTO PRIME EX takes this work on only where a specific written quotation expressly states that it does.

Paperwork

Documents from Korea

The Korea-side set. Items marked where applicable depend on the booking — shoring and loading evidence exists for a container and not for RoRo, and a broker invoice exists only where a broker was engaged.

  • Inspection photos and videoEvery export
  • Commercial InvoiceEvery export
  • Packing ListEvery export
  • Korean Export DeclarationEvery export
  • Bill of Lading (draft, then final)Every export
  • Vehicle de-registration certificateWhere applicable
  • Shoring / loading evidenceWhere applicable
  • Customs broker invoiceWhere applicable

Clearance and registration

Clearing and registering the car in Poland

Read directly from the official sources listed at the foot of this page on 2026-09-22. Rules change; confirm anything that affects your budget with the authority itself or a licensed local agent before you buy.

  1. A vehicle brought in from outside the EU and registered for the first time needs import customs clearance evidence (dowód odprawy celnej przywozowej) in the registration file, alongside proof of ownership, a certificate of conformity or individual approval, and a positive technical inspection.

    Road Traffic Act — consolidated text, Dz.U. 2024 poz. 1251 · Ministry of Infrastructure — vehicle registration

  2. The application to register must be filed within 30 days. For a vehicle from outside the EU the 30 days run from the day the National Revenue Administration releases it for free circulation — not from the purchase and not from the ship's arrival.

    Road Traffic Act — consolidated text, Dz.U. 2024 poz. 1251 · Ministry of Infrastructure — vehicle registration

  3. A business whose activity is trading in vehicles has 90 days to file the application, rather than 30.

    Road Traffic Act — consolidated text, Dz.U. 2024 poz. 1251

  4. The penalty is for not filing the application in time — not for the registration itself taking longer: PLN 500 for an owner and PLN 1,000 for a vehicle trader, rising to PLN 1,000 and PLN 2,000 if the application is more than 180 days late.

    Road Traffic Act — consolidated text, Dz.U. 2024 poz. 1251

  5. A separate rule from the application deadline: once the customs-and-fiscal office has released a non-EU vehicle into free circulation, it is admitted to traffic for 30 days. That provision is about being allowed to drive the car; it does not set a deadline for completing the registration.

    Ministry of Infrastructure — vehicle registration · Road Traffic Act — consolidated text, Dz.U. 2024 poz. 1251

  6. Documents in a foreign language must be filed with a Polish translation made by a sworn translator, or by a Polish consul of the country the vehicle came from. Korean export documents fall under this.

    gov.pl — registering a vehicle imported from a non-EU country

  7. The official guidance states plainly that the final document set depends on the individual case and on the decision of the starosta, who is the registering authority — so treat any list, including this one, as the starting point rather than the last word.

    gov.pl — registering a vehicle imported from a non-EU country

Rates and document requirements change. Confirm your vehicle's CN/TARIC classification, its excise category and the exact registration document set with the authority or a licensed customs agent before you commit to a purchase.

Read this first

Before you buy

Import rules, duty rates and registration requirements change, sometimes at short notice. Nothing on this page is a quotation, a ruling or advice. Confirm the final duty, tax and registration position for your specific vehicle with the official authority or a licensed local broker in Poland before you commit to a purchase.

AUTO PRIME EX handles the Korea side. Foreign customs clearance, homologation, certification and registration are not performed by AUTO PRIME EX by default: the costs of that work are borne by the buyer or the buyer's local representative, who also completes all the necessary formalities. AUTO PRIME EX takes this work on only where a specific written quotation expressly states that it does.

Next step

Sourcing a vehicle for Poland?

Browse what is in stock now, tell us what to look for, or talk to us about repeat and dealer volume.

Official sources

Last checked: 2026-09-22

Importing a Korean car into Poland — duty, VAT, excise and shipping | AUTO PRIME EX