Moving from the UK to Poland – A Complete Guide

The conditions for duty relief on Transfer of Residence goods come from Articles 3–11 of Council Regulation (EC) No 1186/2009. Relief from customs duty does not automatically mean relief from VAT and excise duty – these are assessed separately (powroty.gov.pl (in Polish)). This guide takes you step by step from planning, through the formalities in the UK and clearance in Poland, to the official matters after you return.

Looking for a shorter, more general overview of an international move? See the short guide to moving from the UK to Poland. Here you will find the full customs and tax procedure based on official sources.

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Who can claim customs duty relief on Transfer of Residence goods

Transfer of Residence goods (personal property) are items intended for your own use or for household needs – including furniture, household equipment, bicycles and motorcycles, private vehicles, pets and portable tools needed for your profession (powroty.gov.pl (in Polish)). The rules in Articles 3–11 of Council Regulation (EC) No 1186/2009, in brief:

• Transfer of normal residence from a third country (e.g. the United Kingdom) to the EU – the relief applies to natural persons (Article 3).
• 12 months of residence outside the EU – your normal residence must have been outside the customs territory of the EU continuously for at least 12 months; the authorities may allow exceptions where the person clearly intended to stay (Article 5).
• 6 months of possession and use – the goods (other than those intended for consumption) must have been in your possession and used at your previous place of residence for at least 6 months before the day you left the third country, and must serve the same purpose at the new one (Article 4).
• 12 months to import – the goods should be released for free circulation within 12 months of establishing residence in the EU and may arrive in several consignments (Article 7).
• 12 months without disposal – for 12 months from release for free circulation you may not lend, pledge, hire out or transfer the relieved goods (for payment or free of charge) without notifying the authority; a breach means you must pay the duty (Article 8).
• Exclusions – the relief does not cover alcoholic products, tobacco and tobacco products, commercial means of transport or articles for exercising a trade or profession (other than portable instruments) (Article 6).
• Importing before the move – possible only with an undertaking to take up residence in the EU within 6 months and with a security set by the authority (Article 9).

Important in practice: the decision on relief is taken by the Polish customs authority, and the burden of proof is on the person moving (powroty.gov.pl (in Polish)). You cannot have two places of residence at the same time – the new one in Poland and the old one in the UK; the move must not be fictitious (podatki.gov.pl (in Polish)).

More on the rules themselves: Transfer of Residence goods from the UK to Poland and the guide to Transfer of Residence goods.

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Customs duty, VAT and excise duty – three separate matters

• Customs duty – relief under Council Regulation (EC) No 1186/2009 (Articles 3–11) if you meet the conditions above.
• VAT – Article 47 of the Polish VAT Act (in Polish) exempts the import of personal items of a person transferring their residence from a third country on conditions similar to the customs ones (6 months of use, 12 months of residence outside the EU, 12 months without disposal; excluding alcohol, tobacco and means of transport used for business activity), and under Article 81 the VAT exemption applies where the customs duty relief is applied (see also powroty.gov.pl (in Polish)).
• Excise duty – for Transfer of Residence goods it applies only to a passenger car (Polish Excise Duty Act, Article 112 – import from a third country; powroty.gov.pl (in Polish)). Details in the section on the car.

New items bought just before you leave and not meeting the 6-month use condition may be subject to duty and VAT under the general rules.

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A car from the UK when moving to Poland

A passenger car can be part of your Transfer of Residence goods, but it requires three areas to be checked separately: customs duty, VAT and excise duty.

• Customs duty: the vehicle must have been in your possession and used in the UK for at least 6 months before you left; evidence can be, for example, a UK registration certificate issued in your name. The relief does not apply to a car bought in a third country "on the way back" (podatki.gov.pl (in Polish)).
• Excise duty (Article 112 of the Excise Duty Act): an exemption for a person arriving for permanent residence or returning from a temporary stay outside the EU/EFTA-EEA, if all of the following apply: the car is for personal use; it served you personally at your previous place of stay outside the EU/EFTA-EEA for at least 6 months before you changed your place of stay; you present evidence of that use to the head of the customs and tax office (Naczelnik Urzędu Celno-Skarbowego); you stayed outside the EU/EFTA-EEA for at least 12 consecutive months before changing your place of stay; and the car will not be sold, hired out or made available to a third party for 12 months from import (Excise Duty Act, consolidated text Dz.U. 2026 item 412, Article 112 (in Polish)). You present the evidence of 6 months of use to the head of the customs and tax office (Article 112(1)(3)); it is worth agreeing the details of the procedure in your situation with the office before import.
• Transport to Poland: according to powroty.gov.pl, a car from a third country is placed under the transit procedure at the first EU customs office (declaration in NCTS2 PLUS), and the declaration for release for free circulation with relief from customs duty is submitted at the customs office – the transit must be closed at that office (powroty.gov.pl (in Polish)).
• Registration: after clearance and settlement of excise duty you register the car at the vehicle registration department (wydział komunikacji) – details in the guide registering a car from the UK in Poland.

Full coverage: Transfer of Residence goods – a car from the UK and a car from the UK as Transfer of Residence goods step by step.

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Documents and evidence for clearing Transfer of Residence goods

1. A list of the items being brought – as a statement of quantities and values, in two copies (powroty.gov.pl (in Polish)). How to prepare it: Transfer of Residence goods list.
2. Evidence of 12 months of residence in the UK (outside the EU) – official sources give as examples: an employment contract, a tenancy agreement, gas and electricity bills, a certificate from the tax office confirming that you paid taxes for at least 12 months (podatki.gov.pl (in Polish), powroty.gov.pl (in Polish)). There is no single mandatory "certificate of residence in the UK" – what counts is a set of credible documents, and the customs authority makes the assessment.
3. Evidence of 6 months of use – purchase invoices, repair or maintenance bills; for a car, the registration certificate in your name (podatki.gov.pl (in Polish)).
4. Evidence that you are moving your life to Poland – e.g. a tenancy or purchase agreement for a home, an employment contract, registration of residence, a residence card for a foreign national (podatki.gov.pl (in Polish)).
5. Customs declaration – as a JDA (SAD) form or an electronic message to the AIS/IMPORT system (powroty.gov.pl (in Polish)).

See also: which documents to prepare for clearing Transfer of Residence goods and the Transfer of Residence goods checklist (PDF, in Polish).

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Formalities on the UK side (taking goods out of the UK)

• Check prohibitions and licences. GOV.UK describes the process of exporting goods permanently out of the UK: you need to check the rules and restrictions, and some groups of goods require a licence or certificates (including animals and animal products, plants, medicines, works of art and antiques, weapons) – Export goods from the UK: step by step.
• Decide who will make the export declaration. According to GOV.UK you can hire someone to handle customs and transport or do it yourself; the export declaration and clearance in the UK are part of the process (GOV.UK).
• Keep your documents. GOV.UK requires you to keep invoices and customs documents; for personal goods that are not being sold you give the market value as the value.
• UK income tax. If you are leaving the UK and may have overpaid tax on employment income, HMRC describes the refund procedure: form P85.

Carrier and route: see also transporting pets if you are returning with an animal. We agree service costs individually – for information on prices see the article how much does customs clearance cost.

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Clearing your goods in Poland step by step

1. Set the date of your move and the route (road transport, container, partial consignment) – remember the 12-month window for importing further consignments.
2. Prepare the list of goods and the evidence (section above).
3. Transit to the customs office – goods from outside the EU are carried under customs supervision to the place of clearance; transit ends at the office where you submit the declaration for release for free circulation (powroty.gov.pl (in Polish)).
4. Customs declaration at the customs and tax office – the application for relief from customs duty is, as a rule, submitted at the time of the declaration; the authority assesses the documents (podatki.gov.pl (in Polish)). For a private individual a convenient solution is an intermediary – a customs agent who sends the declaration electronically (powroty.gov.pl (in Polish)).
5. The authority's decision and release of the goods – once the declaration is accepted and the conditions are met, the goods are released for free circulation with relief from customs duty; VAT and excise duty (for a car) are settled under separate rules.
6. For 12 months do not sell, hire out or lend the relieved items (Article 8 of Regulation 1186/2009).

Need help with transit and the declaration? Contact us – we will check your complete set of documents before loading.

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Official matters after returning to Poland (in general)

• Registering your address. Poland has a residence registration requirement – you must register for permanent residence, or temporary residence lasting more than 3 months, no later than the 30th day after arriving at your place of stay (powroty.gov.pl (in Polish)). If you are returning from a stay abroad that was reported to the municipality and lasted longer than 6 months, you can report your return from abroad (in Polish) online or at the municipal office within 30 days.
• Healthcare (NFZ, the National Health Fund). The rules depend on your situation (employment, voluntary insurance, UK documents such as the S1). Check the information on health benefits on powroty.gov.pl (in Polish) and contact your NFZ branch.
• ZUS (Social Insurance Institution) and taxes. Social insurance and tax residence depend on whether and where you work and where your centre of vital interests is. General information: podatki.gov.pl (in Polish) and the powroty.gov.pl (in Polish) portal; for individual matters – the tax office or ZUS.

The full list of matters after returning: returning to Poland from the UK – formalities checklist.

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Checklist for moving from the UK to Poland

1. Check that you meet the conditions: 12 months outside the EU, 6 months of using the items.
2. Collect evidence of residence and use (tenancy agreement, bills, vehicle registration).
3. Draw up a list of goods (quantity and value) in two copies.
4. Check export restrictions on GOV.UK (animals, plants, medicines, antiques, weapons).
5. Decide who will make the export declaration in the UK and handle transit to Poland.
6. Choose a customs office in Poland and submit the declaration for release for free circulation with relief from customs duty.
7. Car: check the conditions for the excise duty exemption (Article 112) and your registration plan.
8. Register your address within 30 days and sort out NFZ/ZUS/tax matters.
9. Submit form P85 in the UK if a tax refund may apply.
10. For 12 months do not dispose of the relieved items.

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Common mistakes when moving from the UK

• Assuming that relief from customs duty also exempts you from VAT and excise duty. These matters are examined separately (powroty.gov.pl (in Polish)).
• No evidence of 12 months of residence or 6 months of use. The burden of proof is on you.
• Buying a car or new items just before you leave. The condition of 6 months of possession and use may not be met; a car bought "on the way back" does not qualify for relief from customs duty.
• Selling or hiring out relieved items within 12 months. This results in an obligation to pay duty.
• Exceeding the 12 months to import your goods from the moment you establish residence in Poland.
• Having two places of residence at the same time – in Poland and in the UK – may undermine the transfer of residence.
• Including alcohol, cigarettes or business equipment in the list. The relief does not cover these.

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Watch the video: Moving from the UK to Poland: the complete 2026 customs guide

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Related guides for moving from the UK to Poland

• Short guide: moving from the UK to Poland
• Which documents to prepare for clearing Transfer of Residence goods
• How to prepare a list of goods for clearance and transport
• The key rules for Transfer of Residence goods from the UK to Poland
• How to bring a car as Transfer of Residence goods
• Registering a car from the UK in Poland
• Returning to Poland from the UK – formalities checklist
• Transporting pets during a move

Want to check your situation before you leave? Contact us – we will prepare a list of documents before loading. This guide is for information only; the decision on relief is taken by the customs authority.

Frequently asked questions