Transfer of Residence from Norway to Poland (Including a Car)

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Why the formalities are those of a non-EU country

Norway belongs to the European Economic Area (EEA) and the European Free Trade Association (EFTA), but is not a member of the European Union and is not part of the EU customs union or VAT area. In practice this means that carrying personal belongings and a car from Norway to Poland is treated at the EU customs border (that is, already at the Norway–Sweden border or at a Polish port/border crossing — depending on the route) as an import from a third country and requires a customs declaration, even though freedom of movement within the EEA applies to people.

Conditions for exemption from duty and VAT when moving from Norway

Relief from import duty for the personal property of persons transferring their normal place of residence is governed by Council Regulation (EC) No 1186/2009 of 16 November 2009, Articles 3–11. To benefit from the exemption, you must meet all of the following conditions:

• residence outside the EU customs territory continuously for at least 12 months before the move,
• ownership and actual use of the items (including the car) for at least 6 months before the change of residence,
• the items are intended for the same use at the new place of residence,
• the goods are presented for customs clearance within 12 months of establishing residence in Poland (the goods may be declared in several consignments within this period),
• no lending, pledging, hiring out or other transfer of the items covered by the exemption for 12 months from release for free circulation without first informing the authorities — a transfer within this period gives rise to an obligation to pay duty at the rate applicable on the date of transfer (Article 8).

Exemption from duty is not automatically the same as exemption from VAT and excise duty — these are separate exemptions (information on podatki.gov.pl, "Transfer of residence goods — exemption from duty"). Exemption from VAT on import is provided by Article 47 of the VAT Act on conditions corresponding to the customs ones (including 6 months of use, 12 months of residence in a third country, declaration within 12 months, and a 12-month ban on disposal). The exemption does not cover alcohol, tobacco, means of transport intended for business use or articles for practising a trade or profession (other than portable items of art), and disposal before the end of 12 months results in taxation at the rates applicable on the date of transfer.

A car as transfer of residence goods from Norway

A passenger car carried as transfer of residence goods must meet the same customs conditions as other items: it must be owned by the person moving and used by them for at least 6 months before the change of residence; the exemption does not cover vehicles bought on the way back (podatki.gov.pl). In addition to duty and VAT, cars attract excise duty.

Excise duty: an import, but an exemption as for an EU country (Article 110(9))

The Excise Duty Act defines the territory of a Member State as the territory of EU states, and the territory of a third country as any territory other than the territory of the EU (Article 2(1)(3)–(5)). Import is the bringing of a passenger car from the territory of a third country into the territory of Poland (Article 2(1)(7)(a)). Bringing a car in from Norway is therefore an import — both for customs and for excise purposes.

The Act, however, settles the excise exemption on a move directly: Article 112 (moves from third countries) concerns imports from outside the EU states and outside the EFTA states that are parties to the EEA Agreement, and under Article 110(9) the provisions of Article 110(1)–(8) also apply to persons arriving for permanent residence or returning from a temporary stay from an EFTA state that is a party to the EEA Agreement. Norway is such a state, so Article 110 applies. The conditions for exemption are:

• the car is intended for the personal use of the person moving,
• it served their personal use at the place of previous residence for at least 6 months before the change of residence, and proof of this is presented to the head of the tax office,
• it will not be sold, hired out or otherwise made available to a third party for 12 months from the date of import,
• it was acquired or placed on the market in accordance with the tax rules of the state in which the person was resident, and on export no excise exemption or tax refund was applied (Article 110(1)(5), applied accordingly),
• it was brought in within 12 months of the date of settling in Poland (Article 110(7)).

The exemption is confirmed by a certificate issued by the competent head of the tax office (Article 110(6)). Article 110 does not require 12 months of residence abroad, but that condition applies in any case to the exemption from duty and VAT.

To register the car in Poland you will still need: proof of ownership (registration certificate or purchase invoice), proof of insurance and — where applicable — a technical inspection compliant with Polish rules.

Documents needed for a move from Norway

• identity document (passport or ID card) of the person moving,
• confirmation of residence in Norway for at least 12 months — e.g. a certificate from the Norwegian population register (Folkeregisteret) run by Skatteetaten, or confirmation of notification of departure (melding om utflytting),
• an inventory of the transfer of residence goods (a list of items being taken to Poland) with approximate values,
• for the car: registration certificate, purchase document or other proof of ownership and use for at least 6 months, insurance policy,
• confirmation of the new place of residence in Poland (e.g. registration of residence, tenancy/ownership agreement),
• if necessary — a power of attorney for a customs agent representing the declarant before the Polish customs and tax office.

You can find more about the complete set of documents for clearing transfer of residence goods (regardless of the country of departure) in the guide Transfer of residence goods — which documents.

Export from Norway — formalities on the Norwegian side

According to Skatteetaten (the Norwegian tax authority which runs the population register), a person moving out of Norway for at least 6 months, if no one from the family remains at the previous address, is obliged to report the departure (melding om utflytting) to Folkeregisteret — most conveniently electronically via skatteetaten.no.

According to the Norwegian customs administration (Tolletaten, toll.no), when moving from Norway an inventory of the goods must be drawn up (groups are permitted, e.g. "box 1 – clothes"). If the value of the goods exceeds NOK 5,000, they must be declared for export in an export declaration (utførselsdeklarasjon) — it can be prepared in advance at a customs office, and for overland travel also at the border customs office during its opening hours. When leaving by ferry, the declaration must be prepared in advance and shown to Tolletaten before boarding the ferry.

The car is declared for export in an export declaration stating the value of the vehicle in Norwegian kroner; when moving, a valuation showing the value of the car is needed. At the border you must stop and present the declaration — it cannot be certified later. If you have reported your move out, a TRK number must be applied for before arriving at the border with the vehicle. For the later deregistration of a car on Norwegian plates, contact Statens vegvesen.

Route: ferry or via Sweden — transit through EU territory

The most common route options are a ferry (e.g. from Norway to Denmark or Germany) or overland through Sweden, Denmark and Germany. In both cases, after leaving Norway the vehicle and goods are already in the EU customs territory — although within the EEA and the Schengen area there are no border checks on people, the Norway–Sweden border remains a customs border of the Union for goods. It is therefore worth agreeing with your customs agent in advance on the place where the transfer of residence goods will actually be presented for clearance (whether the first point of entry into the EU or the customs and tax office in Poland) — it depends, among other things, on whether the goods are carried together with the person moving or by separate transport.

How much alcohol can you bring from Norway to Poland — limits for travellers

This is a separate category from transfer of residence goods — it applies to every traveller entering Poland from outside the EU, whether or not they are moving. According to podatki.gov.pl and Article 56(8) of the VAT Act, for persons aged 17 or over the exemption limits are:

• spirits above 22% vol. or undenatured ethyl alcohol of 80% vol. and over — 1 litre, or
• alcohol and alcoholic beverages up to 22% vol. — 2 litres, and
• still wine — 4 litres,
• beer — 16 litres,
• tobacco products (travel by air or sea): 200 cigarettes or 100 cigarillos (cigars weighing up to 3 g each), or 50 cigars, or 250 g of smoking tobacco; when travelling by other means of transport (that is, typically when driving from Norway) the limits are lower: 40 cigarettes or 20 cigarillos, or 10 cigars, or 50 g of tobacco.

The 1-litre and 2-litre limits and the tobacco limits can be combined proportionally, provided that the sum of the percentages of the limits used does not exceed 100%. Alcohol and tobacco are, moreover, entirely excluded from the exemption for transfer of residence goods (Article 6 of Regulation 1186/2009).

Common mistakes when moving from Norway

• No documented 12-month residence in Norway (e.g. no notification of departure in Folkeregisteret) — this makes it harder to confirm the right to the exemption.
• Selling the car or other items declared as transfer of residence goods before 12 months have passed since clearance in Poland.
• Declaring the goods late — that is, more than 12 months after establishing residence in Poland.
• Confusing the traveller limits (alcohol, cigarettes) with the separate transfer of residence procedure.
• Assuming that, because Norway belongs to the EEA, customs formalities will be identical to a move from another EU country — in practice, for goods the regime is that of a third country.
• Applying to a car from Norway the conditions of Article 112 of the Excise Duty Act instead of Article 110(9) — and using the Norwegian tax refund on export without checking the consequences for the excise exemption in Poland.

If you are planning a move from Norway to Poland together with your car, also read the general guide Transfer of residence goods — conditions for exemption from duty and VAT and the article Transfer of residence goods from Switzerland, Canada and Iceland to Poland, where we describe analogous rules for other countries outside the EU customs union.

Sources

• Council Regulation (EC) No 1186/2009, Articles 3–11 (EUR-Lex)
• Excise Duty Act, Article 2(1)(3)–(7), Articles 110 and 112 (ISAP)
• VAT Act, Articles 47 and 56 (ISAP)
• Transfer of residence goods — exemption from duty (podatki.gov.pl)
• Goods brought in by travellers exempt from charges (podatki.gov.pl)
• Moving to/from Norway — Folkeregisteret (skatteetaten.no)
• Flytte fra Norge (toll.no)
• Eksport av bil og andre køyretøy (toll.no)

If you need help clearing transfer of residence goods or a car from Norway, contact us.

Frequently asked questions