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Zero duty for US-origin cars in the EU: conditions and pitfalls

EU Regulation 2026/1455: what exactly gives you 0% duty in Poland, Lithuania and Germany, and which documents you need.

· ImportOS

From 1 July 2026 until the end of 2029, US-origin cars imported into the EU carry 0%[✓] duty instead of the standard 10%[✓]. This rule comes from EU Regulation 2026/1455. But "0%" does not apply to every car that ships from the US, and it is easy to get this wrong.

Conditions

  • US origin. This means non-preferential origin: the car must be assembled in the US. The country of shipment (a US port) is not enough on its own.
  • Proof of direct transport. You need documents proving direct transport (Article 59a of the implementing regulation to the Union Customs Code). A "made in US" certificate alone is not enough, as the European Commission's Q&A says outright.
  • Validity. The preference applies from 2026-07-01[✓] to 2029-12-31[✓] and can be suspended by a Commission act.

What does not change

Zero duty does not remove VAT or excise. In Poland VAT is 23%[✓], in Lithuania 21%[✓], in Germany 19%[✓]. Poland also levies excise on passenger cars (by engine size). So the saving is only the absence of duty, not "free import".

How the calculator handles it

The calculation has a usOriginZeroDuty option:

  • auto — apply 0% if US origin is known (from the car data or from the first VIN character: 1, 4 or 5). The calculation adds a warning that customs requires documents.
  • true — you confirm US origin and direct transport.
  • false — calculate at the standard rate.

A hint from the VIN does not prove origin: the first character shows the country of the manufacturer but does not replace documents. A car built in Mexico or Canada does not qualify even if you bought it at a US auction.

A practical tip

Before bidding, calculate the lot both ways: with 0% and with the standard duty. If the deal only makes sense at zero duty, make sure you can document the origin.

Sources