Poland’s UC95 proposal: Ukrainian and Belarusian cars, registration, customs duty, VAT and excise

Posted by

SkillDocs

02.11.2026

On 02.11.2026

Table of Contents hide

1. What does the UC95 proposal say?

2. Customs duty, VAT and excise on cars imported from outside the EU

2.1. Excise duty rates for passenger cars in 2026

3. Belarusian-registered cars: what to check under EU sanctions

4. Can you import a car duty-free as personal property when moving to Poland?

5. Car registration and insurance in Poland

6. How we check your vehicle before you apply

7. Official sources

Has your car with Ukrainian or Belarusian registration plates been in Poland for more than a year? The Polish government is preparing changes to the rules for registering such vehicles. The proposal is known as UC95 and appeared on the agenda of the Standing Committee of the Council of Ministers on 29 October 2026.

As of 30 October 2026, UC95 is a draft bill, not a law requiring every foreign-registered car to undergo customs clearance. Vehicle registration, customs procedures, taxes and sanctions are separate legal matters. Below, we explain each one.

What does the UC95 proposal say?

According to the government’s published description, a vehicle that remains in Poland for more than one year after crossing the Polish border would no longer be treated as a vehicle in international traffic. This would effectively require registration under Polish rules.

The proposal also introduces an obligation to register a vehicle from a non-EU country within 30 days of its owner establishing a permanent place of residence in Poland. The government’s description refers to a place where the person stays for more than 185 days per year. Failure to comply with the proposed requirements could result in the foreign registration certificate being retained and the vehicle being removed from the road.

An important distinction: the bill primarily concerns road use and vehicle registration. It does not create a universal customs-clearance rate or mean that customs duty, VAT and excise will automatically be charged on every foreign-registered car after one year in Poland. Any customs obligation depends on the vehicle’s import procedure, customs status and available exemptions.

📅 29 October 2026 — UC95 legislative stage

The draft bill was placed on the agenda of the Standing Committee of the Council of Ministers. This was not the date when new obligations entered into force. The proposed rules must not be described as binding law until the relevant legislation is adopted, published and brought into effect.

For the project’s background and a more detailed look at customs procedures, see our earlier article “UC95 proposal: mandatory customs clearance for cars in Poland”. This article focuses on the new legislative development of 29 October 2026.

Customs duty, VAT and excise on cars imported from outside the EU

Where a passenger car is imported from a non-EU country under a procedure that requires payment, three separate charges must be considered:

– Customs duty — a standard reference rate of 10% for many passenger vehicles classified under CN 8703. The actual rate depends on the commodity code, origin, import conditions and any applicable tariff preferences, which should be checked in ISZTAR.

– VAT — the standard Polish import rate is 23% unless an exemption applies. The VAT taxable amount may differ from the vehicle’s original purchase price because the law includes specified customs and tax components.

– Excise duty (akcyza) is a separate tax. Its rate depends on engine capacity and the vehicle category defined by Polish law.

Excise duty rates for passenger cars in 2026

– Petrol and diesel cars with engines up to and including 2,000 cm³ — 3.1%.

– Petrol and diesel cars with engines over 2,000 cm³ — 18.6%.

– Non-plug-in hybrids with engines up to and including 2,000 cm³ — 1.55%.

– Non-plug-in hybrids with engines over 2,000 cm³ and up to 3,500 cm³ — 9.3%.

– Plug-in hybrids with engines up to and including 2,000 cm³ — excise exemption until 31 December 2029, provided the statutory vehicle definition and other requirements are met.

– Plug-in hybrids with engines over 2,000 cm³ and up to 3,500 cm³ — 9.3%.

– Fully electric and hydrogen-powered vehicles — an excise exemption is available subject to statutory conditions.

Other vehicle categories, including hybrids with larger engines, must be assessed according to their specific design and legal classification. The rates above are based on Articles 105 and 163a of Poland’s Excise Duty Act (ustawa o podatku akcyzowym). Customs duty, VAT and excise cannot simply be added together as percentages of the same price: each charge has its own rules for calculating the taxable base.

Belarusian-registered cars: what to check under EU sanctions

EU restrictions on the entry of cars registered in Belarus have applied since 1 July 2024. They are set out in Regulation (EC) No 765/2006, as amended by Regulation (EU) 2024/1865, particularly Article 1ra.

Belarusian registration plates do not automatically prohibit every vehicle from being registered in the EU. Article 1ra(7) expressly provides that the prohibition does not prevent registration in an EU Member State of vehicles that were already in EU territory on 1 July 2024.

Specific exceptions and the possibility of authorisation by a competent authority may apply to later entries. For example, Article 1ra(5) covers certain vehicles used strictly for personal purposes by qualifying individuals. Poland’s National Revenue Administration (KAS) has separately clarified conditions for bringing Belarusian-registered cars into the country, including requirements concerning the owner and restrictions on commercial use contrary to the sanctions.

Before applying for customs clearance or registration, we assess when the vehicle was in the EU, its border-crossing history, ownership, registration documents and any applicable sanctions exception. Being permitted to enter under sanctions rules does not, by itself, exempt a vehicle from customs duty, VAT, excise or registration requirements.

The applicable restrictions and exemptions can be reviewed in the consolidated EU Regulation No 765/2006 ↗.

Can you import a car duty-free as personal property when moving to Poland?

Yes, but this is not an automatic relief for owners of cars with Ukrainian or Belarusian plates. The mienie przesiedlenia (transfer of residence) procedure is intended for people who genuinely move their normal place of residence from a non-EU country to Poland and meet the relevant conditions.

As a general rule, to qualify for relief from import customs duty, you need to demonstrate:

– normal residence outside the EU for at least 12 months before moving, subject to the exceptions allowed by law;

– ownership and actual personal use of the vehicle at the former place of residence for at least 6 months before ceasing residence there;

– a genuine transfer of residence to Poland and continued use of the car for the same personal purposes;

– import of the property within the statutory period, generally 12 months after establishing residence in the EU;

– compliance with the 12-month restriction on transferring, lending or otherwise disposing of the car after release for free circulation without the required notification and settlement of duties.

You must support ownership, use and the actual move with documents. Relief from customs duty does not automatically mean relief from VAT or excise: each exemption must be checked separately. Customs relief also does not override applicable sanctions prohibitions.

We explain the requirements and supporting documents on our service page “Transfer of residence: importing personal property and a car to Poland”.

Car registration and insurance in Poland

Once the vehicle’s customs status and documentation have been reviewed, the appropriate Polish registration procedure must be determined. Depending on the circumstances, the authority may require the owner’s identification, proof of ownership, customs documents where applicable, technical documents and other supporting evidence.

We assist with car registration in Poland, including preparing documents for the local vehicle registration office (wydział komunikacji).

Insurance is a separate obligation. Cars registered in Poland need valid compulsory third-party liability insurance (OC). Foreign-registered vehicles must also have appropriate insurance cover while used in Poland. Depending on the country of registration, this may be provided by a valid international motor insurance document or frontier insurance.

We provide car insurance assistance in Poland: we can arrange compulsory OC and help you choose additional comprehensive cover (AC) suited to the vehicle and your needs.

How we check your vehicle before you apply

If your car has Ukrainian or Belarusian plates, send us the country and date of its first registration, engine capacity, fuel type, year of manufacture, proof of ownership, the date it entered the EU and details of your move to Poland. We will examine any sanctions restrictions, customs requirements, potential charges and whether transfer-of-residence relief might be available.

We will review your documents and explain the steps for your particular vehicle.

Check my vehicle