In this paper we propose a technique for polar codes (PC) construction for any code length. By default, PC construction is limited to code length proportional to the power of two. To construction the code length arbitrary, puncturing, shortening and extension techniques must be applied. However, performance is degraded with the use of these techniques. Other ways to design polar codes with arbitrary code length but which have encoding and decoding with higher complexity such as multi-kernel, concatenated codes and specific constructions for belief propagation (BP) or successive cancellation list (SCL) decoding. The polarization theory [1] is generalized for non-uniform channels (NUC) and with this approach we can construction rate-compatible PC and variable code length. We developed an implementation algorithm based on the of PC construction by Gaussian approximation (NUPGA). In a scenario where the transmission is over an additive white Gaussian noise (AWGN) channel and under successive cancellation (SC) decoding, the PC construction of arbitrary code length can be implemented with NUPGA. With NUPGA we repolarize the projected synthetic channels by choosing more efficiently the positions of the information bits. In addition, we present a generalization of the Gaussian approximation (GA) for the polarization and repolarization processes and an extension technique for PC. The PC construction based on NUPGA present better performance than the existing techniques as shown in the simulations of this work.