You can bring a car from the UK into Poland free of customs duty as relocation goods if you are moving permanently, have lived outside the EU for at least 12 months and have used the car for at least 6 months. VAT and excise duty have separate reliefs with their own conditions.
Below you will find the documents, clearance stages and reliefs that apply to a car brought from the United Kingdom when you move to Poland. Registration after clearance is covered in our guide to registering a car as relocation goods step by step, and the cost of importing a car without relief in car customs clearance from the UK to Poland.
Documents needed to ship a car as relocation goods
To legally transport and register a car as relocation goods, you will need the following documents:
- Proof of ownership: The original registration certificate or the vehicle purchase invoice.
- Proof of the owner's identity: A passport or other valid identity document.
- Proof of residence abroad: Proof that the vehicle's owner lived outside the EU customs territory continuously for at least 12 months before the move.
- Proof of use of the vehicle: Documents showing that the car was in your possession and used by you in the UK for at least 6 months before the move (e.g. the UK V5C registration certificate, an insurance policy).
The customs process when importing a car as relocation goods
The key stages of the customs process when importing a car are:
- Customs declaration: The vehicle is declared to customs with all the required documents; a customs agency can lodge the declaration for you.
- Check: Customs may ask to see the vehicle and check the documents.
- Relief from duty: If all conditions are met, the car is released free of import duty. VAT and excise duty require their own conditions to be met (see below).
Registering the vehicle as relocation goods
Once the customs procedures have been completed successfully, the next step is to register the car in the new country:
- Technical inspection and type-approval documents: The required checks and documents depend on the vehicle and are set by the vehicle registration office.
- Insurance: Compulsory third-party liability insurance is needed for registration.
- Registration at the vehicle registration office: You need to submit a registration application, attach the required documentation and pay the applicable registration fees.
Legal rules on importing a car as relocation goods
European Union
Under Council Regulation (EC) No 1186/2009 of 16 November 2009 setting up a Community system of reliefs from customs duty, relocation goods, including cars, may be relieved of customs duty provided that:
- The car was in your possession and used by you outside the EU for at least 6 months before the move.
- The owner lived outside the EU continuously for at least 12 months.
- The car is declared for release for free circulation within 12 months of the owner taking up residence in Poland.
- For 12 months after release for free circulation, the car is not sold, hired out, lent or pledged without first informing the customs authority.
Source: Council Regulation (EC) No 1186/2009, Articles 3–8 (EUR-Lex).
VAT and excise duty – separate reliefs
Relief from customs duty does not automatically cover taxes. For a car coming from the UK (a third country outside the EU and EEA), the conditions must be met separately:
- VAT – Article 47 of the Polish VAT Act: exemption for the import of personal belongings when moving one's residence from a third country (6 months of use, 12 months of residence, a 12-month ban on disposal without informing customs).
- Excise duty – Article 112 of the Polish Excise Duty Act: a passenger car intended for personal use, used by you for at least 6 months before the change of residence (with evidence for the head of the customs and tax office), residence outside the EU/EEA for at least 12 consecutive months, and no sale, hire or handing over of the car to a third party for 12 months from import.
If the conditions for relief are not met, the car is cleared on the standard terms, with duty, VAT and excise duty. Check that you qualify before shipping, because it is not always possible to fix this after clearance.
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.
See also related guides
- Registering a car as relocation goods step by step
- Documents for relocation-goods clearance
- Conditions for duty and VAT relief when moving
- The T1 document when transporting a vehicle from the UK
If you need an individual quote or a list of documents, get in touch with us.
Frequently asked questions
Is a car relieved from duty as relocation goods also exempt from VAT and excise duty?
Not automatically. Relief from customs duty comes from Regulation 1186/2009, while VAT and excise duty have separate reliefs (Article 47 of the Polish VAT Act and Article 112 of the Excise Duty Act), each with its own conditions and evidence.
Can I register a car as relocation goods without proof of residence abroad?
No. The relief is for people who lived outside the EU customs territory continuously for at least 12 months before changing residence (Article 5 of Regulation 1186/2009), so you need to document it, for example with UK utility bills or bank statements.
Do I need to have owned the car for a certain period before the move?
Yes. The car must have been in your possession and used by you at your previous place of residence for at least 6 months before you moved. The V5C and an insurance policy can serve as evidence.
How soon after the move must the car be declared?
As a rule the relief is granted only if the goods are released for free circulation within 12 months of you establishing residence in the EU customs territory (Article 7 of Regulation 1186/2009). A similar 12-month limit applies to the VAT relief.
Can I sell the car right after clearance as relocation goods?
It is risky. For 12 months after release for free circulation the car may not be lent, pledged, hired out or transferred without first informing customs, and a transfer makes duty payable. The excise relief also requires that the car is not sold, hired out or handed to a third party for 12 months from import.
What happens if I do not declare the car to customs?
Bringing goods into the EU without declaring them breaches customs law: a customs debt arises and Member States impose penalties that must be effective, proportionate and dissuasive. Always declare the car before registering it.
Related guides
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