Guides / Used car parts UK to Poland · Updated 30 September 2026

Sending used car parts from the UK to Poland: duty, VAT and origin

Private sellers and vehicle breakers shipping used parts to Polish buyers face a UK export, an EU import, Polish import VAT and a real question about where each part was made.

This guide is also available in Polish.

Since the UK left the EU, a gearbox or a set of headlights sent from a breaker's yard in England to a buyer in Poland is no longer an internal EU movement. It is an export from the UK and an import into the EU, with a declaration at each end. That holds whether you are a private seller clearing out a garage or a vehicle dismantler shipping pallets every week. This guide walks through both sides of the border and the points that most often catch sellers out.

Two declarations, not one

Every commercial consignment of parts crosses two customs territories. On the UK side the goods leave under an export declaration. On the Polish side they enter the EU under an import declaration, and that is when duty and import VAT fall due. The paperwork is linked but separate: clearing the export in the UK does not clear the goods into Poland.

GOV.UK says you can deal with export clearance yourself, or hire a transporter or customs agent to do it for you. It also says clearance "can be complicated", which is fair once you have a mixed load of used parts with different descriptions and values. To export from England, Wales or Scotland you need an EORI number starting with GB. Customs staff may inspect goods before they are allowed across the UK border, so descriptions must match what is actually in the box.

Private sellers and breakers: what changes

The customs obligations attach to the goods, not to the size of the seller. A one-off sale of a used alternator through an online marketplace is still a sale of goods leaving the UK and entering the EU. In practice the difference is who handles the formalities:

• Parcel sellers usually rely on the courier or postal operator, which collects the data it needs to present the goods. You still have to describe the part accurately and give its real value.
• Breakers and dismantlers sending pallets or full loads normally need their own GB EORI and a customs agent or forwarder on each side. Some loads move under T1 transit to a customs office in Poland before import clearance.

One thing that does not help commercial sellers is the gift relief. The Polish Ministry of Finance explains that goods sent occasionally from one private person to another, for personal use, without payment and valued under 45 EUR, can be exempt from duty. A part sold to a buyer is paid for, so it is not a gift, whatever the parcel label says.

Import duty in Poland and the origin question

The EU–UK Trade and Cooperation Agreement allows zero tariffs, but only for goods that meet the preferential rules of origin. GOV.UK is explicit: goods that do not meet those rules can still be traded, but they lose preferential treatment and pay the EU's Common External Tariff when they enter Europe.

This is where used car parts get awkward. A part is not "British" because it was taken off a car in Birmingham. Origin depends on where the part was made or sufficiently processed. A used injector manufactured in Japan, fitted to a car assembled in the UK, does not become UK-origin by being removed from that car. Many parts on a typical breaker's shelf were made in the EU, Japan, China or elsewhere.

To claim the zero rate, the importer needs proof of origin. GOV.UK lists two routes:

• a statement on origin made by the exporter on the invoice or another commercial document;
• importer's knowledge, backed by records and evidence that the goods qualify.

For used parts pulled from end-of-life vehicles, the evidence needed for either route is often simply not available. A seller should not make a statement on origin just because it is convenient. If origin cannot be supported, plan on the standard EU duty rate for the commodity code, and tell the buyer in advance. Our guide to the statement on origin under the TCA covers the wording and the record-keeping duty in more detail.

Import VAT

The EU's Your Europe portal states that when goods are bought online from outside the EU, VAT, customs and excise duty are always due. For a UK-to-Poland shipment that means Polish import VAT is charged on import, on top of any duty. For parcels, the courier or postal operator will usually collect it from the buyer before delivery. For freight, it is paid or accounted for through the import declaration made in Poland.

Agree up front who will pay duty and import VAT. An unexpected bill at the door is a frequent cause of refused deliveries and disputes.

Commodity codes: the chapters that matter

The commodity code drives the duty rate and any restrictions, so each type of part needs its own line on the invoice. Used car parts do not sit in a single chapter. Common headings in the UK Trade Tariff include:

Engines, electrical components, lamps, glass and tyres are classified by what they are, not simply as "car parts". A load described as "used auto parts" with a single code is likely to be queried at import. The Polish import declaration uses the EU tariff, so confirm the import code on the EU side as well. See how to look up a commodity code.

Batteries, airbags and other hazardous parts

Some parts pulled from vehicles may count as dangerous goods for transport. GOV.UK's guidance on moving dangerous goods says the consignor, meaning the person or business shipping the goods, is responsible for classifying, marking and packaging them. Road transport follows the ADR agreement, sea freight the IMDG Code and air freight the ICAO Technical Instructions.

That guidance does not list specific vehicle parts, so we will not guess at classifications here. The practical rule is to tell your carrier exactly what is in the consignment, especially batteries or anything with a pyrotechnic or pressurised element. Let the carrier's dangerous goods adviser confirm whether it can be carried and how.

A practical checklist for each shipment

• GB EORI for the UK exporter (for freight), and the buyer's EU EORI where it imports as a business
• An invoice listing each part separately, with an honest description, condition (used), quantity, weight and real value
• A commodity code for each line, checked against the EU tariff for the import
• An origin decision for each line: preferential only with evidence, otherwise standard duty
• Dangerous goods items identified to the carrier before booking
• Agreement with the buyer on who pays Polish duty and import VAT (see Incoterms and who clears customs)

Easy Clearance has written about the opposite flow, with notes on MaxNOM and returnable packaging, in its article on rules of origin for automotive parts trade. It is useful background if you trade parts in both directions.

Related guides

• How a Polish business imports goods from a UK supplier

• Buying clothing in the UK to resell in Poland: customs guide

• Taking a car from the UK to Poland: duty, VAT, excise and registration

Sources

• Get customs clearance to export goods (GOV.UK)
• Rules of origin for UK–EU trade (GOV.UK)
• Moving dangerous goods (GOV.UK)
• UK Trade Tariff, heading 8708 (GOV.UK)
• VAT on purchases (Your Europe, europa.eu)
• Zwolnienia celne (podatki.gov.pl)

General information, not legal, tax or customs advice. Rules change; confirm current requirements on gov.uk or with a registered agent before you ship.