A car from the UK as transfer of residence property: how to bring it in and register it in Poland

The key conditions at a glance

You can bring a car from the United Kingdom into Poland free of customs duty, VAT and excise as transfer of residence property if you meet all the conditions of Council Regulation (EC) No 1186/2009, the Polish VAT Act (Art. 47) and the Polish Excise Duty Act (Art. 112):

• you are moving your normal place of residence from the UK to Poland and have lived outside the EU customs territory continuously for at least 12 months (Art. 5 of Regulation 1186/2009);
• you owned the car and used it for personal purposes in the UK for at least 6 months before leaving (Art. 4(a));
• the car will be used in Poland for the same purpose, i.e. privately and not commercially (Art. 4(b); commercial means of transport are excluded, Art. 6(c));
• the car is released for free circulation within 12 months of you establishing your residence in the EU (Art. 7(1));
• for 12 months after clearance you may not sell, hire out, lend or pledge the car without first informing the customs authority (Art. 8; if you do, duty becomes payable).

Sources: Council Regulation (EC) No 1186/2009; VAT relief – Art. 47 of the Polish VAT Act; excise relief – Art. 112(1) of the Polish Excise Duty Act. We cover the whole process in our guides on shipping a car as transfer of residence property and on the duty and VAT exemption rules.

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Moving the car from the UK to Poland and customs clearance

Before the journey, carry the vehicle registration certificate (V5C) and valid insurance. According to gov.uk you do not need to carry a green card when driving in the EU – gov.uk: Driving in the EU.

A car from the UK is a non-EU good, so it must be declared for customs clearance. Clearance takes place at a Polish customs and tax office; the car can be moved there under transit on a T1 document opened in the UK. In the declaration you claim relief from duty and VAT as transfer of residence property, and the excise relief (Art. 112 of the Excise Duty Act) is settled in the same customs declaration, by giving the head of the customs and tax office evidence that the conditions are met (Art. 112(1)(3)). You do not file the simplified excise return at the tax office – that applies to cars acquired in another EU country.

Failing to declare the car means the vehicle may be held and duty, VAT and excise become payable together with additional penalties. If you are unsure, see whether a customs agency can clear a private car.

Documents for declaring transfer of residence property

• the vehicle registration document and proof of ownership (e.g. purchase invoice or sale contract);
• evidence that you used the car for at least 6 months in the UK (e.g. insurance, MOT certificates, receipts);
• evidence that you lived outside the EU for at least 12 months (e.g. bills, tenancy agreement, employment contract);
• evidence of the change of residence to Poland (e.g. tenancy agreement or property purchase, registration of residence);
• a statement that the car will not be sold or passed to third parties for 12 months after clearance;
• a list of goods and a power of attorney if a representative clears the car for you (see documents for clearing relocation goods).

The office may ask for additional documents, so check your case before transport.

Registering the car in Poland – deadlines and documents

An application to register a vehicle brought in from outside the EU must be filed within 30 days of the day it is released for free circulation by the National Revenue Administration (Art. 73aa(1)(2) of the Road Traffic Law). Missing the deadline carries a fine of PLN 500, rising to PLN 1,000 after 180 days (Art. 140mb). After you file, the office issues a temporary permit for up to 30 days and plates – powroty.gov.pl (in Polish).

Prepare in particular:

• proof of ownership and the previous UK registration document;
• proof of customs clearance (a document from the customs and tax office confirming release for free circulation and the settlement of duty, VAT and excise, or the reliefs from them);
• a certificate of a positive technical inspection from a Polish vehicle inspection station;
• a document confirming technical compliance (e.g. a Certificate of Conformity, COC), if the office requires it;
• the previous registration plates (or a statement that the vehicle has none or that they must be returned to the country it came from);
• third-party liability (OC) insurance bought before registration;
• a Polish translation of foreign-language documents (by a sworn translator or a Polish consul) and proof of fees.

For a step-by-step description see registering a car from England in Poland.

Right-hand-drive (RHD) cars

Right-hand-drive cars can be registered in Poland, but they must pass a technical inspection. The inspector checks, among other things, that the dipped headlights are suitable for driving on the right (for many UK cars this means replacing or adjusting the headlamps), as well as the general technical condition and exhaust emissions. If the car fails, it must be repaired and re-inspected.

What it costs without the transfer of residence relief

If you do not meet the conditions for transfer of residence property, importing a car from the UK normally means paying:

• customs duty – for passenger cars (CN 8703) the conventional rate is 10% of the customs value, and 0% only with preferential UK origin under the TCA and proof of origin (customs duty on cars from the UK);
• excise – 1.55% to 18.6% of the base (Art. 105 of the Excise Duty Act; depends on engine capacity and type of drive; electric cars are exempt under Art. 109a, and plug-in hybrids up to 2,000 cm³ until the end of 2029 under Art. 163a);
• VAT at 23% on the customs value plus duty and excise;
• registration, technical inspection and any translation costs.

What you gain by meeting the conditions

• no customs duty (normally 10% of the car's value),
• no 23% import VAT,
• no excise – provided the requirements of Art. 112 of the Excise Duty Act are met.

This is often the biggest saving when moving, but only if your documents prove every condition. If any condition is missing, the import is taxed in the normal way.

Summary

• Check the conditions: 12 months living outside the EU, 6 months using the car, private use, clearance within 12 months of the move.
• Declare the car at a Polish customs and tax office and obtain the documents confirming the reliefs.
• File the registration application within 30 days of the car being released for free circulation.

Need help clearing a car as transfer of residence property? Get in touch – we will check whether you meet the conditions and prepare the customs declaration.

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.

Frequently asked questions