When you move permanently from the UK to Poland, you can bring personal belongings in free of duty and VAT as relocation goods if you lived in the UK for at least 12 months and owned and used the items for 6 months. You must declare the goods within 12 months of establishing your residence in Poland.
Contents
When moving permanently from the United Kingdom to Poland, you can bring in your personal belongings without customs duty and without VAT under the so-called relocation-goods relief. This is a real saving, but it comes with conditions. Below is a practical guide. Confirm the detailed requirements against current official sources.
Who can use it
In principle, a person who moves their place of residence from outside the EU (from the UK) to Poland, after a genuine period of residing abroad. Since 2021 the UK has been a third country for the EU, so the same rules apply as for a move from any other non-EU country.
Key conditions (Council Regulation (EC) No 1186/2009, Articles 3-8)
- Residence abroad: your normal residence must have been outside the EU customs territory for a continuous period of at least 12 months (Art. 5(1)); the authorities may allow a derogation if you intended from the start to live abroad for at least 12 months (Art. 5(2)).
- Ownership of items: the goods must have been in your possession and (except goods intended for consumption) used at your former residence for at least 6 months before you left, and must be intended for the same use in Poland (Art. 4).
- Deadline for declaration: the goods must be released for free circulation within 12 months of establishing your residence in the EU, and may be brought in several consignments (Art. 7).
- Restriction on disposal: for 12 months after release, the goods may not be lent, pledged, hired out or transferred without first informing the customs authorities; otherwise import duty becomes payable (Art. 8).
VAT
The VAT exemption for the import of personal belongings arises separately from Article 47 of the Polish VAT Act and has analogous conditions: at least 12 months of continuous residence outside the Community, use of the items for at least 6 months (except goods for consumption), the same purpose in Poland, and a ban on disposal for 12 months from declaration for release for free circulation (ISAP).
The relief does not cover alcoholic products, tobacco and tobacco products, commercial means of transport, or articles used for a trade or profession (other than portable instruments and equipment) – Art. 6. Source: Council Regulation (EC) No 1186/2009 (EUR-Lex).
A car from the UK
A car is not an ordinary item: besides duty and VAT it involves excise duty and registration. The excise exemption is provided for by Article 112 of the Polish Excise Duty Act, and we describe the conditions in shipping a car from the UK as relocation goods and registering a car from England in Poland.
What documents to prepare
- A list of belongings (an inventory of items, ideally with values) - see how to prepare a list of belongings,
- proof of residence in the UK and of moving your centre of life (contracts, bills, de-registration/registration of address),
- proof of owning the items for at least 6 months (e.g. invoices, receipts),
- identity documents,
- specific documents for a car (a separate procedure).
The full list is in what documents are needed for clearance of relocation goods in Poland.
Most common mistakes
- No reliable list of belongings.
- Missing the declaration deadline.
- Overlooking exclusions (a car or alcohol/tobacco are treated separately).
- Selling, hiring out or lending items within 12 months without informing the customs authorities.
Planning a move and want to avoid mistakes? We help you go through the relocation-goods process step by step. See also the checklist for returning from the UK → and registering a car from the UK →. Questions? Get in touch with us.
Informational guide; confirm the conditions and thresholds against current official sources. Easy Clearance / Agencja Celna UK.
Frequently asked questions
Are relocation goods from the UK exempt from duty and VAT?
Yes, if you meet all the conditions: at least 12 months of continuous residence outside the EU, at least 6 months of owning and using the items, and declaration for release for free circulation within 12 months of establishing your residence in Poland. The legal bases are Council Regulation (EC) No 1186/2009 (duty) and Article 47 of the Polish VAT Act.
Can I also bring a car without excise duty?
A car is subject to separate conditions. The excise exemption (Article 112 of the Polish Excise Duty Act) requires, among other things, personal use of the car in the UK for at least 6 months before the move, residence outside the EU and the EFTA states that are parties to the EEA Agreement for at least 12 consecutive months, and not selling or hiring out the car for 12 months after import.
What if I move in several stages?
The goods can be declared in several separate consignments, as long as all of them fall within the 12-month window from establishing your residence in Poland. This applies, for example, to items sent separately from your luggage.
Can I sell items brought in as relocation goods?
Not without consequences within 12 months of release for free circulation. Selling, hiring out, lending or pledging them without first informing the customs office makes duty and VAT payable at the rates applying on the day of the transfer.
What is not covered by the relief?
Alcoholic products, tobacco and tobacco products, commercial means of transport, and articles used for a trade or profession other than portable instruments and equipment, as well as commercial goods.
Related guides
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