Personal Belongings on a Move from Switzerland, Canada and Iceland to Poland

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Common EU rules on personal belongings for a transfer of residence — whichever country you leave

Switzerland, Canada and Iceland are all outside the customs territory of the European Union. Iceland, like Norway, belongs to the European Economic Area, but — just like Switzerland (EFTA, outside the EU) and Canada (a non-European country) — it is not part of the EU customs union or the EU VAT area. For personal belongings on a transfer of residence this means, in practice, the same legal regime as for a move from any other third country: relief from customs duty and VAT is governed by Council Regulation (EC) No 1186/2009 (Articles 3–11), and the conditions are identical for all three directions:

• residence outside the EU customs territory continuously for at least 12 months before the move,
• ownership and actual use of the goods (including the car) for at least 6 months before the change of residence,
• the goods to be put to the same use at the new place of residence in Poland,
• presentation of the goods for customs clearance within 12 months of establishing residence in Poland (possible in several consignments),
• no lending, pledging, hiring out or other transfer of the goods for 12 months from release for free circulation without first informing the authorities — a transfer during that period triggers the obligation to pay customs duty and VAT at the rates applicable on the day of the transfer (Article 8 of Regulation 1186/2009, Article 47(4) of the VAT Act).

Relief from customs duty does not automatically mean relief from VAT and excise (podatki.gov.pl guidance on relief from customs duty for personal belongings on a transfer of residence). Relief from VAT on import is provided by Article 47 of the Polish VAT Act on conditions corresponding to the customs ones; neither customs nor VAT relief covers alcohol, tobacco or means of transport intended for business activity. Excise relief for a car is described below — its legal basis depends on the country you are leaving.

Excise on a car: Article 112 or Article 110(9)?

All three countries lie outside the territory of the EU, so within the meaning of the Excise Duty Act bringing a car in from any of them is an import from the territory of a third country (Article 2(1), points 5 and 7). However, for a transfer of residence the Act distinguishes according to whether the country is an EFTA state that is a party to the EEA Agreement:

• Switzerland and Canada — Article 112. Switzerland belongs to EFTA but is not a party to the EEA Agreement, so — like Canada — it falls under Article 112. Conditions: a car for personal use, used at the previous place of residence for at least 6 months before the change of residence, at least 12 consecutive months of residence abroad, evidence presented to the head of the customs and tax office, and a ban on selling, hiring out or letting a third party use the car for 12 months from import.
• Iceland — Article 110(9). For moves from an EFTA state that is a party to the EEA Agreement, the conditions of Article 110(1)–(8) apply: a car for personal use, used for at least 6 months before the change of residence, a ban on disposal for 12 months from import, the car acquired in accordance with the tax rules of the country of residence and without an excise exemption or refund of tax on export, and import within 12 months of settling in Poland. The exemption is confirmed by a certificate of the head of the tax office (Article 110(6)).

Documents common to a move from Switzerland, Canada and Iceland

• the identity document of the person moving,
• proof of residence abroad for at least 12 months (for example confirmation of deregistration/registration from the local authority),
• an inventory of the belongings (a list of items being brought to Poland) with an approximate value,
• for a car: the registration certificate, proof of purchase or other evidence of ownership and use for at least 6 months, and an insurance policy,
• confirmation of the new place of residence in Poland,
• if applicable, a power of attorney for a customs agency representing the declarant before the Polish customs and tax office.

We describe the full list of documents for clearing personal belongings on a transfer of residence (whichever country you leave) in the guide Transfer of residence — which documents, and the general conditions for relief from customs duty and VAT in the article Transfer of residence — conditions for relief from customs duty and VAT.

Switzerland: transport by land and the export declaration on the Swiss side

A move from Switzerland to Poland is usually made by land, in transit through Germany or Austria and the Czech Republic. According to the information of the Swiss customs administration (BAZG, bazg.admin.ch), when moving out of Switzerland abroad it is sufficient to present an inventory (a list of items) at the export customs office, stating the address in Switzerland and abroad. For a private vehicle declared for export, a copy of the Swiss registration certificate must be shown. BAZG states that it does not provide information on the rules in force abroad (that is, on the Polish side of clearance) — these should be established separately, for example with a customs agency.

A car as personal belongings from Switzerland — how to bring it in

A car brought in from Switzerland as personal belongings on a transfer of residence must be owned by the person moving and have been used by them for at least 6 months before the change of residence; the relief does not cover vehicles bought on the way back (podatki.gov.pl). In addition to relief from customs duty (Regulation 1186/2009) and VAT (Article 47 of the VAT Act), the car may be exempt from excise under Article 112 of the Excise Duty Act — evidence that the conditions are met (6 months' use, 12 months' residence abroad) is presented to the head of the customs and tax office. To register the car in Poland you will also need, among other things, the Swiss registration certificate, proof of ownership and a technical inspection.

Canada: sea container and transport documents

When moving from Canada, personal belongings most often reach Poland by sea, in a container — dedicated or shared (so-called groupage) — to one of the European ports, and from there by road to the place of residence. The conditions for relief from customs duty and VAT are the same as for the other countries outside the EU customs union (see above): 12 months' residence in Canada, 6 months' ownership and use of the goods, and presentation within 12 months of settling in Poland.

A car brought in from Canada as personal belongings on a transfer of residence may be exempt from excise under Article 112 of the Excise Duty Act, on the same conditions as a car from Switzerland. Before shipping it is also worth checking the technical requirements for registering a non-EU vehicle in Poland.

Iceland: ferry or container

Iceland has no land connection with continental Europe, so personal belongings are transported by sea — by ferry or in a container to a European port. The conditions for relief from customs duty and VAT are the same as in the other countries described: 12 months' residence in Iceland, 6 months' ownership and use of the goods, and presentation within 12 months of settling in Poland. A car from Iceland benefits from excise relief under Article 110(9) of the Excise Duty Act (see above). Export formalities on the Icelandic side are worth establishing with the Icelandic tax and customs administration (Skatturinn) or with the freight forwarder handling the transport.

Typical mistakes when moving from Switzerland, Canada and Iceland

• No documented 12-month residence abroad.
• Selling the car or other items declared as personal belongings before 12 months have passed since clearance in Poland.
• Presenting the goods late — more than 12 months after establishing residence in Poland.
• Assuming that Iceland, as an EEA country, is treated like an EU state — for goods, the regime for a third country applies.
• Confusing the basis for the excise exemption: Switzerland and Canada — Article 112, Iceland — Article 110(9) of the Excise Duty Act.
• Failing to prepare a complete set of transport documents for container transport from Canada or Iceland, which prolongs clearance at the port.

If you are moving from Norway, see also the article Personal belongings on a move from Norway to Poland (including a car), where we additionally describe export formalities, the excise exemption under Article 110(9) and the limits for travellers.

Sources

• Council Regulation (EC) No 1186/2009, Articles 3–11 (EUR-Lex)
• Excise Duty Act, Article 2(1), Articles 110 and 112 (ISAP, in Polish)
• VAT Act, Article 47 (ISAP, in Polish)
• Personal belongings on a transfer of residence — customs relief (podatki.gov.pl, in Polish)
• Umzug: Ausfuhr aus der Schweiz (bazg.admin.ch)
• Umzug (Übersiedlungsgut) (bazg.admin.ch)

If you need help clearing personal belongings or a car from Switzerland, Canada or Iceland, contact us.

Frequently asked questions