Complete guide to excise duty on cars imported from the USA

Published:
9.12.2025

Excise duty on cars from the USA — how to calculate it? This is a question that many people ask themselves. Importing cars from the USA is a popular practice due to the good technical condition of the cars, a wide selection of models and attractive prices. However, a modern importer needs to keep abreast of changing regulations so as not to run into unpleasant surprises. One of the key aspects on the road to owning a car from overseas is to properly understand and calculate excise taxes. In this publication, we will explain how the excise tax on cars from the USA is calculated, including the excise tax on a damaged car from the USA.

How to calculate the excise tax for a car from the USA?

Calculating excise duty on a car from the USA is a process that requires an understanding of the regulations. The amount of excise duty depends on the engine capacity of the vehicle. For a car with an engine up to 2.0 l, the tax is 3.1%. If the car has an engine with a capacity exceeding 2.0l, we have to pay 18.6%. The office in Poland always takes into account a higher amount to calculate the excise duty. In a situation where the amount shown on the invoice is greater than the appraiser's valuation, the invoice amount must be taken into account. In the opposite situation, we take the amount from the valuation.

For hybrid vehicles, lower rates of excise tax are applied, and for electric vehicles the excise rate is 0%. In the case of vintage and collector vehicles, the owner is exempt from excise duty.

The rates of excise duty for different vehicles are as follows:

  • 3,1% for vehicles with a capacity of up to 2.0L;
  • 1,55% for vehicles up to 2.0L with a HEV hybrid engine;
  • 18,6% for cars with a capacity of more than 2.0L;
  • 9.3% for cars with a capacity of more than 2.0L with a HEV and PLUG-IN hybrid engine;
  • 0% for vehicles up to 2.0L with a plug-in hybrid engine;
  • 0% for electric cars;
  • 0% for vintage or collectible vehicles.

Excise duty on a damaged car from the USA - a special case

What about importing damaged cars from the USA? It is worth knowing that excise duty is charged on the condition of the car in which it arrived in the country, not after repair.

Excise duty for a car from the USA - use the services of a professional company

It can be seen that this process is complicated, so many people decide to use the services of a professional car import company - Bryki from America. Explanation of how it goes transportation of cars from the USA located on the company's website, too, can be very helpful. Bryki from America is a team of professionals with vast experience in the industry. They are distinguished by their individual and honest approach to the client. The company has gained thousands of positive reviews, thanks to its reliable actions.

Summary

Bringing car from USA, it is worth knowing that this is an excellent way to get a quality vehicle for a relatively low price. This process, although sometimes complicated, can become simpler for those who have a good understanding of the rules for calculating excise duty. Remember — excise tax is one of the most important, but also the most difficult to calculate the cost of importing a car from the USA. Whether you are importing a damaged car from the USA or a vehicle in good technical condition, with the right knowledge, you will be able to enjoy your new car at no surprising cost.

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