Car imported from China: what is included in the FOB price and how much will the customs duty be?
Chinese exporters’ offers often list prices in euros and have German-language websites, making them seem like good deals when compared to Polish pricing. The Zeekr 9X at 72,000–79,000 EUR is a good example. However, these figures use the FOB (Free On Board) term, meaning the price is for the car loaded onto a ship at a Chinese port. The cost of registering the car in Poland requires adding transportation fees, customs duties, and VAT, with customs fees alone for electric vehicles potentially reaching tens of thousands of euros.
What’s Not Included in FOB Price
The seller’s responsibilities in China end once the car is on board. Everything that happens afterward is the buyer’s responsibility. This includes ocean freight and cargo insurance, customs duties, excise taxes, 23% import VAT, fees to customs agencies, and transportation from the port of arrival (usually Gdańsk, Hamburg, or Rotterdam) to the garage. Registration is also required at the end.
Order matters because taxes are calculated on an amount higher than that in the offer. Duties are based on the CIF value (Cost, Insurance, Freight), which is the car’s price plus transportation and insurance costs up to the EU border, rather than the FOB price. The VAT base is the CIF value plus duties and any excise taxes. Therefore, every euro spent on freight also increases the duties and taxes.
Duties: Electric cars cost more than plug-in hybrids
An electric vehicle (BEV) from China faces a 10% basic duty plus a corrective duty introduced by the European Union in October 2024. Its rate depends on the manufacturer:
BYD: 17.0%
Geely group (including Zeekr): 18.8%
SAIC (including MG): 35.3%
Other manufacturers cooperating in EU proceedings: 20.7%
Non-cooperating manufacturers: 35.3%
Both rates are added together, so the electric Zeekr from China incurs a total tariff of 28.8% on the CIF value, while MG has a rate of 45.3%.
Plug-in hybrids (PHEV) and range extender vehicles (EREV) do not pay a surcharge but only the standard 10%. This is one of the reasons why Chinese brands are introducing more models with plug-ins and internal combustion engines to Europe.
The situation is reversed for excise taxes. Electric vehicles have a 0% rate, while in plug-in hybrids, the excise tax amount depends on the engine capacity. Thus, the advantage for PHEVs is slightly smaller than what would result from just the tariffs.
Example: an electric vehicle from Geely group priced at 50,000 EUR FOB
The calculation below is approximate. We’ve assumed freight and insurance at 2,000 EUR, with the actual cost depending on the carrier and port.
Item
Amount
FOB Price
50,000 EUR
Freight and Insurance (assumed)
2,000 EUR
CIF Value
52,000 EUR
Customs duty 10% + 18.8% = 28.8% of CIF
14,976 EUR
Tax on motor vehicles
0 EUR
VAT 23% on CIF + customs duty
15,404 EUR
Total before clearance, EU transportation, and registration
about 82,400 EUR
50,000 EUR becomes approximately 82,400 EUR, which is about 65% more than the quoted price. This amount still does not include customs brokerage, port transportation, or registration fees. A plug-in hybrid with the same FOB price will incur 5,200 EUR in customs duty, bringing the total with VAT to around 70,400 EUR, before the tax on motor vehicles.
Under the same freight assumption, the Zeekr 9X from the offer at 72,000–79,000 EUR FOB costs about 117,000–128,000 EUR including customs duty and VAT. Only this amount, increased by costs in Poland and converted to złoty at the current exchange rate, can be compared to the gross price at a Polish dealership.
Common questions about importing cars from China
What does FOB price mean?
The price of the car on the ship at the port of shipment. It does not include freight, insurance, customs duties, VAT, or costs in Poland.
How much are the customs duties for Chinese electric cars?
10% basic customs duty plus EU adjustment duties ranging from 7.8% to 35.3%, depending on the manufacturer.
Do plug-in hybrids from China pay adjustment duties?
No. They only pay 10% basic customs duty, but there is also a fuel tax depending on the engine capacity.
We discuss homologation, warranty, and battery condition for imported cars in the second part of the guide.
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