0% Duty on US Cars in 2026: What the Law Promises vs. Reality at Customs
Starting in July 2026, cars from U.S. factories may be eligible for 0% duty. In practice, none of our cars have qualified for this yet.
From July 1, 2026, a passenger car manufactured in the USA can enter the European Union with a duty of 0% instead of 10%. However, the rate does not depend on where the car was auctioned, but on the country of origin and the documents presented during customs clearance. A car from a Canadian or Mexican factory purchased at an auction in Texas is still subject to the 10% rate.
That is the theory, however. In practice, as of October 2026, none of the cars we have cleared in the Netherlands since July have received the 0% rate — even though we provided the VIN, title, a printout from the NHTSA database, and even a document from the manufacturer. The Dutch customs office deemed them insufficient. Below, we describe exactly what the authorities require, why it is so difficult with auction cars, and how to calculate your budget today so you aren't caught off guard.
What is the customs duty on a car from the USA in 2026?
For a passenger car, there are currently two rates: 0%, if the car has documented US origin, and 10% in all other cases. Engine displacement does not affect customs duty — it affects excise tax, which is calculated separately.
The standard rates are what our clients are actually paying today; we also describe them on our page about the rules for importing cars from the USA and Canada.
Purchased in the USA is not the same as manufactured in the USA
The auction tells you where the car was sold. The origin tells you where it was manufactured within the meaning of customs regulations. These two pieces of information often differ, and the latter is the only one that determines the duty rate.
A German or Japanese brand does not rule out a 0% duty rate. A BMW X5 from the Spartanburg plant or a Mercedes GLE from Alabama may qualify. Conversely, an American brand does not guarantee 0% if the car rolled off the assembly line in Canada or Mexico.
The table is for reference only: manufacturers relocate production, and the same model is often assembled in several countries. The specific VIN and documentation are always the deciding factors, not the model name.
How do you check a car's origin using the VIN?
The first character of the VIN indicates the manufacturer's region and, in practice, usually the country of assembly. This is the quickest filter to use before bidding.
However, the VIN alone is not enough for the customs agency. It is a good first step, but you must prove the origin with documentation during customs clearance.
What documents does the customs office require for a 0% duty rate?
Contrary to what most guides suggest, the 0% rate is not based on a simple "made in USA" label. The Dutch Customs Authority (Douane) explains on its official websitethat the reduction applies to goods that meet EU non-preferential rules of origin (Art. 60 of the Union Customs Code). In the case of a car, this means that the last substantial transformation or processing must have taken place in the USA — and this must be demonstrated.
The authority's clarifications reveal four points that change the entire calculation:
The customs declaration must state the country of origin as "US" with preference code 300 or 320 and document code U190 — this is the customs agency's task, but it is worth knowing that such a formal procedure exists.
In practice, for customs clearance, you must compile everything that can verify the origin: title of ownership, auction invoice, factory data for the specific VIN, a document from the manufacturer, and transport invoices. Even a complete set of documents does not guarantee a 0% rate today — as our case below demonstrates.
How much does a 0% rate save if the authority approves it?
Using the example of a car with a customs value of 20,000 USD (auction price plus transport and insurance to an EU port), the difference in customs duty and VAT alone is approx. 2,400 USD. Lower customs duty also reduces the VAT base, because VAT is calculated on the customs value plus the duty.
VAT rates: 21% in the Netherlands and 19% in Germany (according to import rules). On top of that, there is Polish excise duty, which is calculated separately.
Our experience: why no car has received 0% yet
Since July 2026, we have cleared hundreds of cars from the USA through a customs agency in the Netherlands. To date, not a single car has been cleared at a 0% duty rate. This is how it looked step by step:
- Initial clearances: We provided the VIN, the American title, and a printout from the NHTSA database confirming the factory. The authorities determined that such documents only provide an indication of origin, but do not prove that the final substantial processing took place in the USA.
- Agency requirements: The customs agency shared its position with us: for cars valued at 6,000 EUR or more, it requires a certificate of origin from the manufacturer, and for those under 6,000 EUR, a statement of origin on the invoice from a seller registered as an exporter in the USA. They noted that these rules are subject to change.
- Manufacturer documentation: A client obtained a document from Ford in the USA for their 2020 Mustang GT. The agency's position remained unchanged—the 0% rate was not applied.
- We are not alone: Market information indicates that other importers are facing the same issues. It also happens that a 0% rate applied during customs clearance is later challenged, forcing the importer to correct the declaration and pay additional duty. That is why we do not risk our clients' money and calculate using the standard rate.
Why is it so difficult with auction cars? The seller of a car on Copart or IAAI is usually an insurer or an auction house, not the manufacturer. Such a seller will not issue an exporter's statement, and manufacturers rarely prepare certificates of origin for a single used vehicle. There is a second, even more serious problem: a car used for years may have been repaired and modified by subsequent owners, often using parts from various countries. With an auction car, which has often sustained damage, it is impossible to document the origin of every part and every repair. For the authorities, this is sufficient reason to challenge its American origin. In practice, the requirements for used cars are currently impossible to meet, and regulations do not yet address this gap.
How should you budget for a car from the USA today?
Until practices are standardized, we assume a 10% duty in our calculationsand treat the 0% rate as a potential positive outcome. This ensures that no one ends up having to pay several thousand dollars they didn't account for.
We also advise you to:
- check the VIN and factory before bidding—a car from Canada or Mexico has no chance of qualifying for 0% anyway,
- for more expensive cars, ask the manufacturer in the USA for a certificate of origin for the specific VIN, indicating the production plant,
- keep all transport invoices and port documents,
- do not believe promises of "guaranteed 0%"—no one can honestly guarantee that today.
We will update this text as soon as practices change or the first car successfully clears customs at the 0% rate.
How is customs duty calculated for a car from the USA?
The formula is simple: customs duty = customs value × rate. What is more difficult is determining the customs value, which is not the same as the hammer price.
- The starting point is the price actually paid for the car.
- Transport and insurance costs to the point where the car enters the EU customs territory (e.g., the port in Rotterdam) are added.
- Transport costs incurred after entering the EU (e.g., a tow truck from Rotterdam to Poland) are not included if they can be itemized on the invoice.
- The value determined in this way is multiplied by 0% or 10%.
Customs duty vs. excise tax and VAT — three separate bills
A 0% customs duty does not mean tax-free importation. You still have to pay VAT (19–23%, depending on the country of clearance) and Polish excise tax. Excise tax depends on the engine capacity and type of powertrain:
Read more about excise tax in our guide Excise tax for a car from the USA, and about the total bill in the article Costs of importing a car from the USA.
When is a car from the USA exempt from customs duty regardless of its origin?
- Antique and collector vehicles — 0% customs duty and lower VAT (7–9% depending on the country) if the car meets the criteria for a collector's vehicle.
- Relocation goods — when moving to Poland, provided the car was used by the owner for a sufficient period before the move.
What about cars from Canada?
The 0% preference applies to goods originating from the USA, so it does not cover cars manufactured in Canada—even those purchased at an auction in the States. Canada and the EU are linked by a separate trade agreement (CETA), but its application to used cars from auctions requires a separate analysis. We will discuss this in a separate guide; in the meantime, it is worth reading, is it worth importing a car from Canada.
Frequently asked questions:
Does every car bought in the USA have 0% customs duty?
No. The 0% rate applies only to cars manufactured in the USA with documented origin. A car from a factory in Canada, Mexico, Japan, or Germany is subject to a 10% duty, even if it was purchased at an auction in the States.
When does the 0% customs duty on cars from the USA apply?
From July 1, 2026, to December 31, 2029, based on Regulation (EU) 2026/1455. Regulations may change, so it is worth checking the current rate before customs clearance.
How do I check if a car was manufactured in the USA?
The first character of the VIN (1, 4, or 5) usually indicates production in the USA, while 2 indicates Canada and 3 indicates Mexico. However, documents confirming origin are required for customs clearance, not just the VIN.
Is an electric car from the USA exempt from customs duty?
Not because of its powertrain. An electric car is subject to 0% duty only if it has American origin. The type of powertrain is, however, related to excise tax, which is 0% for electric vehicles.
Does engine capacity affect customs duty?
No. Capacity affects excise tax (3.1% for up to 2.0 L and 18.6% for over 2.0 L), while customs duty depends on the type of vehicle, its origin, and its customs value.
What amount is the customs duty calculated from?
From the customs value: the price of the car plus transport and insurance to a port in the EU. Transport within the EU is not included if it is listed separately.
Are customs offices already applying 0% for cars from the USA?
In practice, not as of today. In our case, the Dutch customs office has not accepted any set of documents as sufficient since July 2026, which is why all our vehicles have been cleared at a 10% duty rate. Until these practices are standardized, it is safer to budget for a 10% duty.
Is a manufacturer's certificate of origin sufficient for a 0% duty rate?
Not always. The Dutch customs office explicitly states that a certificate of origin, a "made in the USA" label, or an invoice entry are not sufficient proof on their own. The importer must convincingly demonstrate that the final substantial processing of the vehicle took place in the USA.
Summary
On paper, a 0% duty rate for cars manufactured in the USA has been in effect since July 1, 2026. In practice, customs requires proof that the final substantial processing of the vehicle occurred in the USA, and for auction cars, such proof is very difficult to obtain—which is why none of our vehicles have been cleared at the 0% rate yet. Today, the most sensible approach is to check the VIN before bidding, gather all origin documents, and budget for a 10% duty. At Bryki z Ameryki, we are upfront about this before the first bid is placed, so the client knows exactly how much they will really pay to import the car from the start.
Update history: October 19, 2026 — full update following the implementation of the 0% rate for US cars, including a description of customs clearance practices in the Netherlands (as of October 2026).
