How to Import EVs from China to Poland? Guide for Dealers and Importers

Last updated: 20.08.2026

Importing Electric Cars from China to Poland – Customs Duties and Importer Obligations

Importing electric cars from China to Poland is not limited to purchasing a vehicle and arranging transport. For importers, dealers and distributors, the process involves customs clearance, tariff classification, countervailing duties, type approval, documentation review and vehicle registration before Polish authorities.

This article explains the key legal and customs requirements for EV import to Poland. It outlines when a business becomes an importer under EU customs and type approval rules, how electric vehicles are classified in the TARIC system, what duties may apply to Chinese EVs, and which documents are required to clear customs and register the vehicle in Poland.

It also highlights practical risks that should be addressed before the first shipment, including product compliance, country of origin verification, minimum import price rules, contractual protection against duty changes, Binding Tariff Information and cooperation with customs brokers, logistics providers and local registration offices.

Who is an Importer Under Polish and EU Import Regulations?

In the European legal system, this concept depends on the regulatory context and cannot be treated identically.

Importer Under Union Customs Law

Under Union customs law, in particular Regulation (EU) No 952/2013 establishing the Union Customs Code, an importer is an entity that:

• personally or through a customs agency submits an official customs declaration;
• at the time the declaration is accepted by the tax authorities, holds ownership of the goods or an analogous right to dispose of them;
• bears personal and exclusive liability for the correct calculation, declaration and payment of customs and tax dues before the National Revenue Administration (KAS).

Importer Under Type Approval and Market Surveillance Law

Under Union law on type approval and market surveillance, in particular Regulation (EU) 2018/858, an importer is any natural or legal person established within the European Union who places a vehicle originating from a third country on the EU market.

At this level, the importer assumes full responsibility for:

• compliance of the vehicle with technical standards;
• validity of type approval certificates;
• equipment with required systems;
• structural safety;
• compliance throughout the entire operating lifecycle of the vehicle.

In practice, a car showroom or dealer that imports a Chinese EV directly from a manufacturer outside the EU, for example from a factory in China, automatically becomes an importer under both legal regimes.

This means that the dealer assumes full customs risk and long-term product liability risk. If the dealer purchases vehicles from an official distributor already established in the EU, its status is usually limited to that of an end distributor, while the primary compliance obligations remain with the entity placing the vehicle on the EU market.

Tariff Classification of Electric Cars in the TARIC System

Proper tariff classification of an electric vehicle is one of the key obligations of an importer – and one of the most frequent sources of disputes with the National Revenue Administration.

Electric vehicles are classified primarily in Chapter 87 of the Combined Nomenclature (CN), covering vehicles, their parts, and accessories.

The key codes are:

• CN 8703 10 – vehicles specially designed for traveling on snow, golf cars, and similar vehicles
• CN 8703 80 – other motor vehicles with an electric motor (BEV)
• CN 8703 40, 8703 50, 8703 60, 8703 70 – hybrid vehicles depending on the capacity of the internal combustion engine

The countervailing duties imposed in 2024 cover exclusively vehicles with the code CN 8703 80 – meaning fully electric vehicles (BEVs) and those with a range extender. Plug-in hybrids and internal combustion vehicles manufactured in China are subject only to the standard rate of 10%.

The TARIC system, the integrated customs tariff of the EU, provides a more detailed breakdown of the CN classification. It is used to verify:

• additional customs rates;
• protective measures;
• licensing requirements;
• requirements applicable to a specific commodity from a specific country of origin

The country of origin of the vehicle is an element of fundamental importance. Countervailing duties apply to vehicles manufactured in China – not to Chinese brands as such. A BYD produced in Europe is not subject to the import duty. A Volvo EX30 manufactured in China – is subject to it, even though the brand is European.

For this reason, the importer should verify not only the brand, but also the production plant, origin declarations, shipment documents and other proof confirming where the vehicle was manufactured.

Customs Duty on Electric Vehicles in Poland – Countervailing Duties on Chinese EVs

In October 2024, the European Commission imposed definitive countervailing duties on electric vehicles manufactured in China, concluding the anti-subsidy investigation that had been ongoing since the end of 2023.

The duties apply for a period of five years – until 2029.

The mechanism is as follows: an individual countervailing rate, established for individual manufacturers based on the investigation results, is added to the standard customs rate of 10%.

Countervailing Duty Rates for Selected Manufacturers

Some brands manufacturing in China negotiated individual rates – Tesla (production in Shanghai) obtained a lower duty than most Chinese manufacturers. The BMW iX3, Volvo EX30, and Dacia Spring manufactured in China are subject to the rates assigned to their actual manufacturing facilities.

The duties apply to vehicles released for circulation after their entry into force. Cargo that left China before a specific date may be subject to other transitional rules – each case should be verified individually with a customs agent.

Minimum Import Prices and EU–China Negotiations

Parallel to customs duties, negotiations are underway between the EU and China on an alternative protective mechanism: the minimum import price (MIP) system.

Under this system, Chinese manufacturers could avoid countervailing duties by committing to sell vehicles above an established minimum price.

The MIP mechanism is legally complex: it requires each importer-distributor to declare the transaction price to the Commission, and any deviations result in the calculation of the duty.

Control over compliance with minimum prices rests largely on the customs authorities of the Member States.

From an importer’s perspective, this means: if the MIP enters into force, agreements with the Chinese supplier must precisely define transaction prices in a way that allows them to be demonstrated to customs authorities. Price list restructuring or post-transaction discounts may lead to the necessity of paying duty retroactively.

Status of negotiations (as of May 2026): a political agreement has been announced, but technical details are still being finalized. Importers should monitor the Official Journal of the EU.

Required Documents for Importing Electric Cars to Poland

Proper import of an electric vehicle to Poland requires compiling several categories of documents, which can be divided into customs, type approval, and commercial files.

This documentation is essential both to clear customs and to complete the later registration process.

Customs Documents

Customs documents usually include:

• customs declaration (SAD);
• commercial invoice with the transaction price;
• packing list;
• transport document, such as CMR or bill of lading;
• certificate of origin, such as EUR.1 or invoice declaration;
• where applicable, an import permit.

Type Approval Documents

Type approval documents include:

• type approval certificate;
• Certificate of Conformity (CoC) for each individual vehicle.

The CoC certificate is issued by the manufacturer and confirms that the vehicle complies with the approved type approval.

The lack of a CoC prevents vehicle registration.

Additional Documents Required Under Countervailing Duties

Additional paperwork required under countervailing duties may include:

• declaration concerning the manufacturer and production plant;
• documentation confirming the country of origin;
• price declaration in case of MIP entry.

The lack of any required document or any mismatch between documents may result in the detention of goods at the border, interest on customs arrears or proceedings initiated by KAS.

Contractual Risk in EV Import to Poland – How to Secure Supplier Agreements

The volatility of the customs environment – new rates, possible MIP, revisions of regulations – means that contracts with Chinese suppliers must contain precise mechanisms for the allocation of regulatory risk.

• A customs rate change clause should specify which entity bears the cost of an increase in duty – the importer or the supplier – and within what timeframe the parties will renegotiate price terms in the event of a legislative change crossing a specified threshold.
• A country of origin clause protects the importer if the manufacturer relocates production or modifies the supply chain in a way affecting tariff classification. It should impose an obligation on the supplier to immediately inform about any change in the production plant.
• A compliance clause imposes an obligation on the supplier to deliver up-to-date type approval and customs documents and to bear the costs of any adjustments to declarations.
• A force majeure clause with a regulatory element should explicitly indicate that the introduction of new customs duties, embargoes, or import restrictions by the EU or Poland constitutes an event qualifying for renegotiation – not for unilateral withdrawal from the contract.

Binding Tariff Information for Electric Vehicle Imports

In order to eliminate the risk of long-term classification disputes with KAS, a key instrument of protection is obtaining a Binding Tariff Information (BTI) before making the first customs clearance.

A BTI is an official administrative decision that confirms the correct tariff code for a given commodity for a period of 3 years, fully protecting the importer from the retroactive calculation of duties and interest, though it does not protect against a sudden, legislative change in the customs rates themselves.

In import contracts with Asian suppliers, it is highly recommended to implement dedicated clauses, including:

• Price adjustment clause – allocating the costs of any increase in duties;
• Country of origin compliance – requiring immediate notification of changes in manufacturing plants;
• Data supply warranty – imposing contractual penalties for failure to provide battery specifications necessary to fulfil carbon footprint requirements.

Important: BTI confirms the tariff code, but does not determine the customs rate – the rate can change independently of classification, e.g., through the introduction of new countervailing duties. BTI does not protect against a rate change; it protects against a code dispute.

Legal Support for EV Import to Poland

Planning to import electric cars from China to Poland or reviewing the customs, regulatory and registration risks before the first shipment?

Our team supports importers, dealers and distributors with EV import to Poland, including tariff classification, countervailing duties, product compliance, customs documentation, BTI applications, supplier contracts and communication with Polish customs authorities.

Contact our team to discuss your import process and reduce the risk of customs delays, additional duties or registration issues in Poland.

FAQ – EV Import to Poland