Moving Personal Belongings and a UK-Registered Car to Poland

This guide is general legal information, not legal advice. How the rules apply depends on your individual circumstances, contracts, documents and deadlines. If you need advice or representation, the matter should be assessed by a qualified Polish lawyer. Twoja Sprawa helps you organise the documents for that assessment.

Key points

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Contents

Three separate regimes: customs, VAT, excise duty

A common assumption when planning a move is that if "transfer of residence relief" exempts you from customs duty, your car will enter Poland free of all other charges. That assumption is wrong. Moving personal belongings (including a car) from the United Kingdom — a country outside the EU customs territory since 1 January 2021 — is governed by three legally independent regimes:

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  1. Customs duty — governed by EU Council Regulation (EC) No 1186/2009, which provides relief for transfer-of-residence goods under specific conditions.
  2. VAT — governed by Poland's VAT Act (the chapter on import exemptions), with broadly similar but formally separate conditions.
  3. Excise duty — applies only to a passenger car and is governed by Poland's Excise Duty Act, which has its own conditions for relief.

Each regime requires a separate analysis and a separate application. Meeting the customs conditions does not automatically determine the outcome for VAT or excise duty — even though the underlying tests (12 months of residence outside the EU, 6 months of ownership) largely overlap.

If you're planning to move both personal belongings and buy property in Poland at the same time, you can request an overview of the paperwork — permits, taxes, registration — as a free initial assessment at /en/moving-to-poland-buying-property#assessment-form.

Customs relief — the 12/6-month rules

The legal basis for customs relief on personal property when transferring residence from outside the EU customs territory is Council Regulation (EC) No 1186/2009 (Articles 3–11).

Condition 1 — 12 months of residence outside the EU. Customs relief requires that the person concerned has had their normal place of residence outside the EU customs territory continuously for at least 12 months before the move (Article 5). This applies to anyone transferring their residence from the UK to Poland.

Condition 2 — 6 months of ownership. The item covered by relief (including a car) must have been in the possession of and actually used by the applicant at their previous place of residence for at least 6 months before the move (Article 4). Goods intended for immediate consumption are an exception.

Import deadline — 12 months from settling in. Transfer-of-residence goods may be released for free circulation — including in instalments, e.g. household items first and the car later — within 12 months of the date the person establishes their place of residence in the EU, i.e. the date they actually settle in Poland (Article 7).

The application for customs relief is submitted together with a customs declaration and an inventory (in two copies) to the relevant Customs and Tax Office (Urząd Celno-Skarbowy). Supporting documents must confirm 12 months of residence outside the EU (e.g. employment contract, tenancy agreement, utility bills) and 6 months of ownership of the goods (invoices, the vehicle's registration document).

What is NOT covered by customs relief

Customs relief for transfer-of-residence goods does not cover:

(Legal basis: Article 6 of Regulation 1186/2009.)

The 12-month disposal ban

This is a rule many people forget once the paperwork is done: for 12 months from the date goods (including a car) are released for free circulation under transfer-of-residence relief, the item may not be lent, pledged, hired out or otherwise disposed of without prior notification to the competent customs authority (Article 8 of Regulation 1186/2009). This applies to the car too — selling a vehicle brought in under transfer-of-residence relief before this period expires, without notifying the authority, triggers an obligation to pay the duty that was previously waived.

Excise duty on the car — rates and relief

Importing a passenger car from the UK — regardless of whether it qualifies for customs relief as transfer-of-residence goods — is, as a rule, subject to Polish excise duty (akcyza).

Excise duty rates are: - 3.1% of the tax base for engine capacity up to 2,000 cm³, - 18.6% of the tax base for engine capacity above 2,000 cm³.

Separate, lower rates apply to plug-in hybrids and hybrids (1.55% and 9.3% respectively). Legal basis: Articles 89, 93–97, 99 and 105 of the Excise Duty Act.

Excise duty relief for transfer-of-residence goods is, in principle, available if the car was used by its owner for at least 6 months before the change of residence and is brought into Poland within 12 months of settling, while the 12-month disposal/hire ban is respected. Relief requires a certificate from the head of the relevant tax office (naczelnik urzędu skarbowego).

The excise declaration for transfer-of-residence relief (form AKC-U/S) must, according to trade sources, be filed electronically via the PUESC portal.

VAT on transfer-of-residence goods

Importing transfer-of-residence goods, including a car, may qualify for VAT exemption under the import-exemption provisions of Poland's VAT Act, provided conditions similar to the customs relief are jointly met (the same 12/6-month tests), together with the 12-month disposal ban.

In practice, each of the three applications — customs, VAT and excise duty — requires you to present documentation confirming largely the same underlying facts (length of UK residence, length of car ownership), but the procedures and forms are separate. It's worth treating this as one document package prepared in parallel, rather than three sequential, unrelated cases.

For readers unfamiliar with Polish institutions: mienie przesiedleńcze (transfer-of-residence goods/property) is the Polish equivalent of the UK's ToR (Transfer of Residence) relief concept — the underlying logic (residence duration, ownership duration, disposal ban) is broadly comparable, but the Polish rules, forms and authorities are distinct and must be followed on their own terms.

Registering a UK car — RHD and first registration date

Registering a car brought from the UK in Poland depends heavily on the date the vehicle was first registered in the UK:

Right-hand drive (RHD) is permitted, but the car must be adapted for right-hand traffic, specifically in respect of: - exterior lights (adjusted beam pattern/converted units), - rear-view mirrors, - a speedometer calibrated in km/h.

The registration decision is made by the starosta (county/district head) or the president of a city with county rights, competent for the owner's place of residence, based on the documents submitted and the facts of the case. It's worth booking a roadworthiness inspection in advance at a testing station experienced with RHD vehicles.

Starosta — roughly the head of a Polish county-level local authority — has no exact HM Land Registry-style UK equivalent; think of it as the local vehicle-licensing authority for registration purposes.

For a broader overview of what to do with your car after returning — including insurance and practical steps once you're in Poland — see (in Polish) Auto z UK do Polski po powrocie.

Driving licence — the issue date matters

As with car registration, the issue date of your UK driving licence is decisive:

The exchange, as a rule, does not require sitting the theory test, unless the starosta or city president determines that the document does not match the format prescribed by the Vienna Convention — in which case the theory test and a certified translation of the document are required.

Practical tip: check the issue date on your driving licence before finalising your move date. If the document was issued (or renewed — e.g. for an address or photo change) after 1 January 2021, you have a hard 6-month deadline to exchange it, counted from the start of your residence in Poland.

Documents you will need

The document set varies by regime (customs/VAT/excise) and stage (moving goods vs. registering the car), but typically includes:

Common risks and mistakes

  1. Assuming customs relief automatically means VAT and excise duty relief too. These are three separate procedures — each requires its own application and can have a different outcome.
  2. Selling or hiring out the car within 12 months of release for free circulation without notifying the customs authority — this risks triggering the duty that was previously waived.
  3. Starting vehicle registration paperwork too late, especially for cars first registered after 31 December 2020, which fall under the full import regime and take longer to process.
  4. Missing the 6-month deadline to exchange a driving licence issued after 1 January 2021 — after that, driving on the old document may be treated as driving without a valid licence.
  5. Not keeping documentation proving 6 months of ownership and use of the goods (including the car) before the move — without invoices/registration documents it's hard to demonstrate the condition is met.
  6. Not preparing an RHD car for the technical requirements (lights, mirrors, speedometer) before the roadworthiness inspection — this leads to a refusal or a repeat visit to the testing station.

Checklist

Frequently asked questions

Does customs relief on transfer-of-residence goods automatically cover VAT and excise duty too? No. Customs duty, VAT and excise duty are three separate legal regimes, assessed independently. Although the underlying tests (12 months of residence outside the EU, 6 months of ownership) are similar, each tax/duty requires its own application and may be assessed differently. Don't assume one decision settles everything — check each regime separately or consult a tax adviser or customs agent.

Can I sell a car brought in as transfer-of-residence goods right after registering it in Poland? Not without consequences, as a rule. For 12 months from the date goods are released for free circulation, there is a ban on lending, pledging, hiring out or disposing of the item without prior notification to the competent customs authority. Selling within this period without notification can trigger an obligation to pay the duty that was previously waived under transfer-of-residence relief.

Can a right-hand drive (RHD) car even be registered in Poland? Yes, RHD is not a barrier to registration, but the vehicle must be adapted for right-hand traffic — this covers exterior lights, rear-view mirrors and a speedometer calibrated in km/h. The registration decision is made by the starosta or city president competent for your place of residence, based on the documents submitted and the result of the roadworthiness inspection.

How long can I drive in Poland on a UK driving licence? It depends on the issue date. A licence issued before 1 January 2021 is recognised as if issued by an EU member state — no exchange deadline, valid for its entire term. A licence issued after that date only entitles you to drive in Poland for 6 months from the start of your residence, after which exchanging it for a Polish licence is mandatory.

Do I need to take a driving test to exchange my UK licence for a Polish one? As a rule, no — the exchange does not require sitting the theory test. The exception is where the starosta or city president determines the document does not match the format prescribed by the 1968 Vienna Convention on Road Traffic — in that case, the theory test and a certified translation of the document are required.

Does the car's first UK registration date really matter for registering it in Poland? Yes, significantly. Vehicles first registered in the UK after 31 December 2020 are treated in Poland under the rules for imports from a third country (the full regime). Vehicles registered earlier (but after 31 December 1984) can use a more lenient route, closer to registering an EU car, provided they were last permanently registered and have a positive roadworthiness inspection.

Where do I submit the application for customs relief on transfer-of-residence goods? The application is submitted together with a customs declaration and an inventory (in two copies) to the relevant Customs and Tax Office (Urząd Celno-Skarbowy). It must be accompanied by documents proving 12 months of residence outside the EU customs territory and 6 months of ownership and use of the goods before the move.

Deadlines

The relevant deadlines here are procedural, not civil-law limitation periods:

Meeting these deadlines, as a rule, requires an individual assessment by a lawyer or tax adviser — particularly when a move is spread across several months or involves several separate shipments.

Related guides

Przeczytaj po polsku: Przewóz mienia osobistego i samochodu z Wielkiej Brytanii do Polski

Sources

Information verified on: 11 July 2026.

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