Relocation goods from the UK to Poland — free of duty and VAT

When your belongings from the UK enter Poland free of duty and VAT

Relocation goods (in legal terms, personal property) are the things you used in your previous home: furniture, clothing, household appliances and electronics, bicycles, tools — as well as a car, motorcycle, trailer or motorhome. Since Brexit, bringing goods from the UK into Poland is an import from outside the EU, but on relocation you are entitled to relief from customs duty under Council Regulation (EC) No 1186/2009 (Articles 3–11) and from VAT under Article 47 of the Polish VAT Act. The conditions in both are almost identical.

Conditions that must all be met

• At least 12 months of continuous residence outside the European Union (e.g. in the UK) before relocating (Article 5 of the Regulation, Article 47(1)(3) of the VAT Act).
• At least 6 months of owning and using the items at your previous home before the move — this applies to vehicles too. The use requirement does not apply to consumables (Article 4(a)).
• Bringing the goods in within 12 months of moving your residence to Poland — this can happen in several consignments (Article 7).
• Same purpose — the goods must be used in Poland for the same purpose as in the UK (Article 4(b)).
• No disposal for 12 months — for a year after clearance the goods may not be sold, hired out, lent or pledged without first notifying the authorities; doing so triggers duty and VAT (Article 8 of the Regulation, Article 47(1)(4) of the VAT Act).

Goods can also be cleared before you move, if you undertake to transfer your residence to Poland within 6 months and provide a guarantee (Article 9 of the Regulation, Article 47(5) of the VAT Act). If your stay in the UK was shorter than 12 months, the authorities may waive that condition in justified cases (Article 5(2) of the Regulation; for VAT — with at least 6 months' residence and circumstances beyond your control, Article 47(6)).

A car as relocation goods — no duty, VAT or excise

A car, motorcycle or motorhome can also be relocation goods. You need to show that you owned and used the vehicle in the UK for at least 6 months before the move — the simplest evidence is a V5C in your name, insurance and MOT history. A passenger car is then also exempt from Polish excise duty under Article 112 of the Excise Duty Act: you need 12 consecutive months of residence outside the EU/EFTA, 6 months' use of the car, personal use and no disposal for 12 months from import. The evidence is presented to the head of the customs and tax office — we handle this in the customs declaration. Without the relief, duty, excise and VAT are due as on an ordinary import — see car customs clearance from England.

What we do as part of this service

We are a customs agency registered with CDS (UK EORI number) and handle moves from the UK to Poland in Polish and English. Import declarations in Poland are lodged together with our sister brand Easy Clearance (easyclearance.pl).

• Checking the conditions — we verify the 12/6/12-month rule and your documents before the goods leave the UK.
• Inventory and documents — the relief application, the inventory of goods, statements and the power of attorney.
• T1 transit — when the goods travel through France, Belgium, the Netherlands or Germany for clearance in Poland.
• Declaration in Poland — release for free circulation with relief from duty, VAT and — for a passenger car — excise.
• Vehicle — the full set of clearance documents needed to register it at the vehicle registration office.

What to prepare before you relocate

For the full list with explanations, see documents needed for relocation goods clearance.

Relocating from the UK to Poland duty-free — step by step

1. You send an enquiry — briefly: where from, where to, when, how (a removal company, your own van, a container) and whether you're bringing a vehicle.
2. We check the conditions and documents — we verify the 12/6/12-month rule, tell you what's missing and send you an inventory template.
3. We prepare the declaration — the relief application, the customs declaration and, if the goods travel through other EU countries, T1 transit to the office in Poland.
4. Clearance and documents for the future — once relief is granted, you get a full set: the declaration with its outcome and the confirmations needed for vehicle registration and any later checks.

Guides on relocating from the UK

• Relocation goods from the UK to Poland — the complete guide
• A car as transfer-of-residence property from the UK
• Shipping a car from the UK as relocation goods to Poland
• How to draw up a relocation goods inventory
• Registering a car from England in Poland
• Moving the other way, to the UK? See the ToR1 procedure.

Get in touch — tell us your moving date, how the goods will travel and whether you're bringing a vehicle, and we'll tell you what's missing and how to prepare the clearance. How we quote and what affects the cost: how much UK customs clearance costs.