EU customs duty (Lithuania and Poland)
Standard duty on a passenger car is 10% of customs value, which includes the price, auction fees, towing and freight to the EU border. Regulation (EU) 2026/1455 sets 0% for US-origin industrial goods from 1 July 2026 to 31 December 2029. The origin is the country of final assembly, not the country where you bought the car. In mid-September 2026 a Polish importer reported that customs agents in the Netherlands and Germany were not yet applying the rate.
Lithuania
- VAT: 21% on customs value plus duty.
- Registration tax for cars above 130 g/km CO₂, charged once at registration. Petrol and petrol hybrids pay 21.63 EUR per started 10 g/km above 130, up to 389.34 EUR. Diesel pays double. LPG pays 90% of the petrol amount. Electric cars pay nothing.
| CO₂ | Petrol, EUR | Diesel, EUR | LPG, EUR |
|---|---|---|---|
| 131–140 g/km | 21.63 | 43.26 | 19.47 |
| 141–150 g/km | 43.26 | 86.52 | 38.93 |
| 151–160 g/km | 64.89 | 129.78 | 58.40 |
| 161–170 g/km | 86.52 | 173.04 | 77.87 |
| 171–180 g/km | 108.15 | 216.30 | 97.33 |
| 181–190 g/km | 129.78 | 259.56 | 116.80 |
| 191–200 g/km | 151.41 | 302.82 | 136.27 |
| 201–210 g/km | 173.04 | 346.08 | 155.74 |
| 211–220 g/km | 194.67 | 389.34 | 175.20 |
| 221–230 g/km | 216.30 | 432.60 | 194.67 |
| 231–240 g/km | 237.93 | 475.86 | 214.14 |
| 241–250 g/km | 259.56 | 519.12 | 233.60 |
| 251–260 g/km | 281.19 | 562.38 | 253.07 |
| 261–270 g/km | 302.82 | 605.64 | 272.54 |
| 271–280 g/km | 324.45 | 648.90 | 292.00 |
| 281–290 g/km | 346.08 | 692.16 | 311.47 |
| 291–300 g/km | 367.71 | 735.42 | 330.94 |
| >300 g/km | 389.34 | 778.68 | 350.41 |
Poland
- Excise: 3.1% up to 2000 cm³, 18.6% above. Hybrids pay 1.55% and 9.3%. Plug-in hybrids up to 2000 cm³ are exempt if they meet the electric range rule. Electric cars are exempt.
- VAT: 23% on customs value plus duty plus excise.
Ukraine
- Duty: 10% of customs value. Electric cars: 0%.
- Excise for petrol: 50 EUR × engine volume in litres × age factor up to 3000 cm³, 100 EUR above. Diesel: 75 EUR up to 3500 cm³, 150 EUR above. Hybrids: 100 EUR flat. Electric: 1 EUR per kWh of battery. The age factor is the car's age, minimum 1 and maximum 15.
- VAT: 20% on customs value plus duty plus excise, electric cars included since 1 January 2026.
- Pension fund fee at first registration: 3%, 4% or 5% of the taxable value, by two thresholds tied to the subsistence minimum (3,328 UAH in 2026). Not charged on electric cars.
Sources are listed on the About page.