How to legally bring in and register a car as transfer of residence property from the UK in Poland? A practical step-by-step guide

"A car from the United Kingdom in Poland? Check what formalities you need to complete to legally use your vehicle on Polish roads. All the key information in one place – from documents to costs and technical requirements."

Legally crossing the border with a private
car from the United Kingdom to Poland

To legally transport a car from the United Kingdom, you need
to have:

• The vehicle's registration document and valid third-party
  (OC) insurance. In many cases a Green
  Card is also required as international proof of insurance.
• A T1 document (transit declaration) – required when
  bringing a vehicle from the UK (a third country relative to the EU) into
  the territory of the European Union. This document confirms the vehicle
  is covered by customs transit.
  Legal basis: the Union Customs Code – Regulation
  (EU) No 952/2013 of the European Parliament and of the Council,
  Commission Delegated Regulation (EU) 2015/2446.

Consequences of not completing customs clearance or
the T1 document

Failing to declare the car for
customs clearance and not having a T1 document can result in:

• The vehicle being held by customs authorities.
• Legal sanctions and financial penalties, including
  the obligation to pay duty, VAT and additional fees.
• Having to pay customs charges in accordance with
  EU rules and the Excise Duty Act.
  Legal basis: the Act of 6 December 2008 on Excise
  Duty, Council Regulation (EC) No 1186/2009.

Using UK number plates in Poland

A car from the UK can be used in Poland on UK number plates for a maximum of:

• 30 days from bringing the vehicle into Poland – this is
  the statutory deadline for submitting a registration application for a
  vehicle brought in from a country outside the EU (e.g. the United Kingdom),
  regardless of the type of stay.
  Legal basis: Article 73aa(1)(2) of the Road Traffic Law Act
  of 20 June 1997 (powroty.gov.pl).

Re-registering the car – required
documents and deadlines

To register a car from the UK in Poland as transfer of residence property,
you need to provide:

• The vehicle's UK registration document.
• The T1 document confirming customs clearance.
• A Certificate of Conformity (COC), confirming the vehicle's
  compliance with EU standards.
• Confirmation of excise duty payment or exemption from it.
• The result of a technical inspection carried out in
  Poland.
  Legal basis: the Union Customs Code – Regulation
  (EU) No 952/2013 of the European Parliament and of the Council, the Act of
  11 March 2004 on Goods and Services Tax, the Act of
  6 December 2008 on Excise Duty.

Costs of bringing in and
registering the vehicle

Without using the transfer of residence relief, the costs of bringing in a car can include:

• Excise duty – the rate depends on the
  engine capacity and vehicle value, ranging from 3.1% to 18.6%.
• VAT – 23% for the purchase of new vehicles from outside
  the EU or brought in from a private individual.
• Duty – applies when bringing in vehicles from outside the EU.
• Other costs: registration, technical inspection, and document
  translation.
  Legal basis: Council Regulation (EC) No 1186/2009,
  the Excise Duty Act.

Adapting right-hand-drive (RHD) vehicles

Every car brought in as transfer of residence property from the UK with a right-hand
steering wheel must be adapted to Polish technical
standards, including:

• Adjusted lighting so it correctly illuminates
  the road.
• Adapted mirrors and wiper arrangement.
  Legal basis: EU vehicle type-approval
  regulations.

Technical inspection

Every vehicle brought in as transfer of residence property
from the UK must undergo a technical inspection in Poland.
This inspection may include:

• Checking exhaust emissions.
• Adapting the vehicle for road use in Poland.
  If the car fails the technical inspection, the necessary
  repairs will be required.

Temporary registration

If the car is only going to be used
temporarily in Poland, it is possible to obtain temporary plates for 30 days, allowing you to
legally drive on Polish roads.

Exemption from customs charges when
moving – transfer of residence property

Vehicles brought in as transfer of residence property from the UK to
Poland can be exempt from duty and VAT if:

• They were used for at least 6 months before
  being brought in.
• They were used by the owner for private purposes.
• The owner had lived outside the EU continuously for at least 12 months.
  Legal basis: Council Regulation (EC) No 1186/2009, Articles 4, 5 and 7.

How do you bring in a car as transfer of residence property?

Bringing in a car as transfer of residence property is an advantageous option that lets you avoid customs and tax charges, such as duty or VAT. To make use of this option, you need to meet certain requirements and complete the relevant formalities.

Who can bring in a car as transfer of residence property?

This option is available to people who:

• Are changing their place of residence to Poland (moving from a country outside the EU, e.g. the United Kingdom).
• Used the vehicle for a certain period before the move.
• Legal basis: Council Regulation (EC) No 1186/2009 on a Community system of reliefs from customs duty.

Requirements for transfer of residence property

Ownership and use of the vehicle:

• The car must have been owned by the person moving for at least 6 months before the date of the change of residence.
  The vehicle must have been used by the owner in their previous country of residence.
  The person moving must have lived outside the EU continuously for at least 12 months before the change of residence (Council Regulation (EC) No 1186/2009, Art. 5).
  Purpose of bringing the vehicle in:
• The car must be intended for personal use, not for sale.

Timing of the import:

The vehicle must be declared for customs clearance within 12 months of the change of residence.

Documents required to declare transfer of residence property

To declare a car as transfer of residence property, you need to provide:

• The vehicle's registration document.
• A document confirming ownership of the vehicle (e.g. purchase invoice, sale contract).
• Confirmation that the car has been used for at least 6 months (e.g. insurance, fuel receipts, service records).
• A document confirming the change of residence:
• A tenancy agreement, proof of property purchase in Poland, or confirmation of registration.
• A certificate of previous residence issued by the local authorities (e.g. in the United Kingdom).
• A statement that the vehicle will not be sold for at least 12 months from the date it is brought into Poland.

The process of bringing in a car as transfer of residence property

Customs declaration:

Go to the relevant customs and tax office with the required documents.
Submit an application for exemption from customs duty and VAT under transfer of residence relief.

Technical inspection of the vehicle:

Before registering the vehicle in Poland, a mandatory technical inspection must be carried out.

Registration in Poland:

Once customs clearance has been granted, register the car at the local vehicle registration office, presenting:

• Proof of customs clearance (a document confirming the exemption from duty and VAT).
• A Polish translation of the vehicle's documents.
• Proof of the technical inspection.
• Registration fees (number plates, registration document).

Benefits of bringing in a car as transfer of residence property

• Exemption from duty: You don't have to pay duty, which usually amounts to around 10% of the vehicle's value.
• Exemption from VAT: The VAT rate is 23% – this tax is not charged under transfer of residence relief.
• No excise duty: Under transfer of residence relief, excise duty (which depends on engine capacity) also does not apply.

Bringing in a car as transfer of residence property is an excellent way to avoid high customs and tax charges. It's important, though, to remember to meet the requirements relating to ownership, use, and declaration deadlines. With the right documents prepared and support from professionals, this process runs smoothly and without problems. If you have any questions, our company can help you handle the formalities and represent you before the authorities.

Summary

Transporting a car from the United Kingdom to Poland, whether for business or personal purposes, requires careful compliance with the legal rules. We recommend:

• Consulting a customs agency to avoid errors in the documentation and procedures.
• Contacting a customs agent if you need support preparing documents and customs formalities.

If you have further questions or would like support bringing in a car as transfer of residence property, get in touch with us.

We help with the smooth and legal transport of cars between the UK and Poland, providing full customs handling!

Related guides for transporting a car from the UK

• Shipping a car as transfer of residence property: documents and stages
• Documents for clearing all your transfer of residence property
• When you need a T1 document to transport a vehicle
• The rules for duty and VAT exemption on transfer of residence property

If you'd like to check your specific case before transporting your vehicle, get in touch with us.