Transfer of Residence Goods from the USA to Poland: Conditions, Documents and Customs Declaration

Returning from the USA to Poland after a long stay abroad usually means moving personal belongings, furniture and household equipment. In this situation EU customs law provides for a duty and VAT exemption for so-called transfer of residence goods – provided that several specific requirements are met. Below you will find who can benefit, which documents to prepare and what the declaration at a Polish customs office looks like.

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What transfer of residence goods are when returning from the USA

Transfer of residence goods are personal belongings, furniture, household appliances and electronics and household equipment that an individual transferring their normal place of residence from a non-EU country (including the USA) to Poland brings in for their own use. The legal basis for the customs duty exemption is Council Regulation (EC) No 1186/2009 of 16 November 2009 setting up a Community system of reliefs from customs duty (Articles 3–11), and on the VAT side Article 47 of the Polish Act on Goods and Services Tax, which provides analogous conditions.

Conditions for the duty and VAT exemption – three tests that must all be met

The exemption is not automatic – the customs and tax office checks three conditions together:

• Residence outside the EU for at least 12 months – continuously, immediately before the move (Article 5 of Regulation 1186/2009). This is evidenced, for example, by a tenancy agreement, US tax filings (e.g. IRS), utility bills, a certificate from the local registration office (if there is one) or an employer’s certificate.
• Possession and use of the items for at least 6 months before changing your place of residence – this applies to both furniture and electronic equipment. The 6-month use requirement does not apply to consumable goods; durable items bought just before leaving the USA do not qualify for the exemption (Article 4(a) of Regulation 1186/2009).
• Declaring the goods for release for free circulation within 12 months of establishing residence in Poland – the rules allow declaration in several separate consignments (e.g. luggage on the plane + a sea container sent later), as long as they fall within this time window (Article 7 of Regulation 1186/2009). The goods may also be exempted before the move if you undertake to establish your residence in Poland within 6 months and provide security (Article 9).

Which documents to prepare

Before making the declaration it is worth assembling:

• A passport or ID card confirming identity and citizenship.
• Evidence of residence in the USA for at least 12 months (tenancy agreement/title deed, utility bills, US tax return, employer’s certificate of employment in the USA).
• Evidence of possession of the items for at least 6 months (receipts, purchase invoices, insurance policies for equipment, dated photographs, bank statements confirming the purchase).
• A detailed list of the items being transported (inventory of transfer of residence goods) – the more detailed it is, the faster clearance will go.
• Transport documents: a bill of lading for sea consignments or a consignment note, and a T1 document in the case of transit through another EU country.
• Confirmation of your new place of residence in Poland (e.g. registration of residence, tenancy/ownership agreement for a property).
• A customs declaration (SAD/PZC) submitted electronically (yourself or through a customs agent).

What the declaration in Poland looks like step by step

The practical route for transport from the USA to Poland most often looks like this:

1. Loading the container in the USA and sea transport to a port in Europe – directly to Gdynia or Gdansk, or via major transhipment ports in Rotterdam or Hamburg/Bremerhaven.
2. If the ship calls at a port outside Poland (Rotterdam, Hamburg), the goods usually continue under the EU transit procedure (T1) to a Polish customs office, where the actual clearance takes place and transit is closed – this avoids double formalities in two countries.
3. Customs declaration of the transfer of residence goods for release for free circulation – the application for relief is made in the customs declaration, together with the full set of documents and the list of items.
4. Document check, and sometimes a physical examination of the goods – the office may verify that the contents of the container match the declared list.
5. Release for free circulation with duty and VAT relief – after the conditions are positively verified, the goods are released free of customs duty and tax.

If the move also includes a car, additional conditions apply to it on the excise side (Article 112 of the Excise Duty Act) – we describe them in detail in a separate guide on a car from the USA as transfer of residence goods.

What is NOT covered by the relief

• Goods of a commercial nature or intended for resale.
• Alcoholic products and tobacco and tobacco products – they are entirely excluded from the transfer of residence relief (Article 6 of Regulation 1186/2009; Article 47(2) of the VAT Act); at most they may benefit from the travellers’ allowances.
• Commercial means of transport and items used for the exercise of a trade or profession, other than portable instruments and equipment (Article 6); the transfer of a business is governed by separate provisions of that Regulation.
• Durable items bought after moving to Poland or used for less than 6 months before leaving the USA.
• Items declared after the 12-month period has expired (except in special cases).

Most common mistakes when declaring transfer of residence goods from the USA

• No evidence of 12 months’ residence in the USA (e.g. a tenancy agreement for less than a year).
• An item list that is too general – the office may require it to be supplemented and halt clearance.
• Selling items or giving them to friends in Poland within 12 months of clearance – the most common reason for the relief being withdrawn on a later inspection.
• Ignoring the T1 transit procedure when transhipping in Rotterdam or Hamburg, which leads to complications at the intra-EU border.

How long the whole procedure takes and who can help

The duration depends mainly on sea transport and on whether the consignment requires the T1 transit procedure from Rotterdam or Hamburg to a Polish customs office. Clearance itself goes more smoothly when the list of items is detailed and the evidence of residence and possession of the items raises no doubts. The declaration can be made yourself (in person or electronically) or entrusted to a customs agent, which makes sense especially for container shipments involving transit through another EU country – the agent is then responsible for properly closing the T1 procedure and for the completeness of the SAD declaration.

Moving from the USA to Poland – what to bear in mind when planning transport

When planning a move from the USA to Poland, it is worth taking into account several practical points that affect the course of clearance:

• Choice of destination port – direct connections to Gdynia or Gdansk are sometimes less frequent and more expensive than connections via the large transhipment hubs (Rotterdam, Hamburg, Bremerhaven), but they eliminate the additional transit procedure.
• Packing and inventory – the more detailed the list of the container’s contents (ideally with numbers/descriptions of individual items), the lower the risk that the office will ask for additional information or a physical examination.
• Insurance of the consignment – transatlantic sea transport takes a long time, so it is worth insuring the goods for the duration of transport regardless of the customs procedure.
• Splitting consignments – if some items travel as personal luggage and the rest by container, both parts must fall within the same 12-month window for declaring transfer of residence goods.

You will find more about the complete list of documents required when clearing transfer of residence goods in the guide transfer of residence goods – which documents. If the shipment from the USA also includes a car that does not meet the conditions for the relief, check the rules for its clearance in the article on importing a car from the USA – duty, excise and VAT.

Sources

• Council Regulation (EC) No 1186/2009, Articles 3–11 — EUR-Lex
• Act on Goods and Services Tax, Article 47 — ISAP
• Excise Duty Act, Article 112 — ISAP
• Transfer of residence goods — customs relief — podatki.gov.pl (KAS)

Need help declaring transfer of residence goods from the USA to Poland? Contact us – we will help you assemble the documents and carry out the clearance.

Frequently asked questions