Relocation Goods from the UK to Poland: Conditions, Documents and Deadlines

What relocation goods are and who qualifies for the relief

Relocation goods are personal belongings – furniture, clothes, household appliances and also a passenger car – that you bring to Poland when you transfer your normal residence here from a country outside the EU, such as the United Kingdom. The duty relief comes from Council Regulation (EC) No 1186/2009 (text on EUR-Lex, Article 3). The full procedure is described in our complete guide to relocation goods from the UK.

Conditions for duty and VAT relief

• Residence outside the EU: your normal residence was outside the customs territory of the EU continuously for at least 12 months (Article 5).
• Ownership and use: for at least 6 months before the date you stopped living in the UK the items were in your possession and, for goods not intended for consumption, in use; in Poland they must serve the same purpose (Article 4).
• Deadline: the goods must be released for free circulation within 12 months of the date you establish your residence in the EU; this may be done in several separate consignments (Article 7).
• No disposal: for 12 months after release for free circulation the items may not be lent, pledged, hired out or transferred without first informing the customs authorities; otherwise duty becomes payable (Article 8).
• Exclusions: the relief does not cover alcoholic products, tobacco and tobacco products, commercial means of transport, or articles used in a trade or profession (other than portable instruments of the applied or liberal arts) – Article 6.

Duty relief does not automatically mean exemption from VAT or excise (powroty.gov.pl, in Polish) – those taxes have their own legal bases. The VAT exemption on importing personal-use items of a person transferring their residence from a third country comes from Article 47 of the Polish VAT Act, on conditions similar to the customs ones (12 months’ residence outside the EU, 6 months’ use, no disposal for 12 months; consolidated text in ISAP). A passenger car brought in from outside the EU and EEA may be exempt from excise under Article 112 of the Polish Excise Duty Act – for example where you used it personally for at least 6 months before moving and stayed outside the EU/EEA for at least 12 consecutive months; the car may not be sold or handed over for use by another person for 12 months after it is brought in (ISAP). On import, excise or the exemption is shown in the customs declaration (Article 27 of that Act), not in an AKC-US return, which applies to intra-EU acquisitions.

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Documents needed for clearance

• An inventory of the goods with descriptions and values (according to powroty.gov.pl, prepared in two copies) – see how to prepare a list of belongings.
• Proof of 12 months’ residence in the UK – for example an employment contract, a tenancy agreement and utility bills, or a certificate of taxes paid (in the UK, the P60 form issued by an employer).
• Proof that you owned the items for at least 6 months – invoices, receipts or other purchase documents; for a vehicle, a registration document in your name issued at least 6 months before you left, or earlier proof of purchase.
• A customs declaration – an SAD/JDA document or an electronic message in the Polish AIS/IMPORT system – and an identity document.

The burden of proving that the conditions are met is on you, and the customs office may ask for additional documents. A detailed list is in what documents are needed for clearance of relocation goods.

A car as relocation goods

A passenger car can be covered by the duty relief on the same conditions as other belongings, i.e. once the 12-month and 6-month conditions are met. The UK registration certificate (V5C) shows the registered keeper, so it is worth also having the purchase document and evidence of the car’s use. According to powroty.gov.pl, a car from a third country that is to benefit from the relief must first be placed under transit at the first EU customs office and the transit closed at the office where you lodge the customs declaration. Excise and registration are separate steps: see shipping a car as relocation goods, bringing in a car legally and registering a UK car in Poland.

The most common mistakes

• Missing the 12-month deadline for releasing the goods for free circulation.
• Including items bought just before the move that you did not own for 6 months.
• Packing alcohol or tobacco products, which are excluded from the relief.
• No inventory, or no proof of residence or ownership.
• Selling, renting or lending items within 12 months without informing the customs office.

Moving from outside the EU?

The same duty relief (Council Regulation (EC) No 1186/2009) applies to moves from other non-EU countries, but the documents and the excise rules for a car differ. Details: relocation goods from the USA, a car from the USA as relocation goods, moving from Norway and moving from Switzerland, Canada and Iceland.

Watch the video too

If this topic concerns a car as part of your relocation goods, this video shows how the case works in practice and the key stages of the process.

Start with a moving plan

• Moving from the UK to Poland: a complete action plan
• Returning to Poland from the UK – a formalities checklist

If you want to clear customs without delays, contact us before your planned transport. You can also see our relocation goods clearance service.

Information guide; confirm the conditions in current official sources: Regulation 1186/2009, powroty.gov.pl (in Polish).

Frequently asked questions