Relocating to Poland from a country outside the European Union involves specific customs obligations. However, in many cases it is possible to benefit from exemption from import duties under so-called household goods relief. This procedure allows duty-free import of personal belongings, household equipment, and even a passenger car – provided that certain legal requirements are met.
Household goods include items intended for personal use by a person changing their place of residence and their household. This category includes, among others, furniture, RTV and household appliances, personal belongings, bicycles, motorcycles, passenger cars, trailers, as well as portable equipment used for professional purposes. To qualify as household goods, the items must have been previously used in the country of former residence.
Duty exemption is granted to individuals who have lived outside the European Union continuously for at least 12 months and have used the imported goods for at least 6 months before relocation. The imported property must be intended for private use at the new place of residence in Poland. Each case is assessed individually by the relevant customs and tax office.
A passenger car may be exempt from customs duties as part of household goods, provided that the conditions regarding the period of use and residence outside the EU are met. The procedure includes declaring the vehicle under the appropriate customs procedure (transit and release for circulation) and presenting documents confirming the right to exemption. It is important to note that exemption from customs duties does not always mean automatic exemption from VAT and excise tax.
Importing household goods from a third country requires submitting a customs declaration to a Polish customs and tax office. In the case of a vehicle, it must be placed under a transit procedure at the first EU customs office and completed at the office competent for the place of residence. Declarations are submitted electronically through customs systems such as NCTS and AIS/IMPORT.
The exemption does not cover alcohol, tobacco products, goods intended for business activities, or means of transport used for commercial purposes. Within 12 months of release for circulation, the goods may not be sold, rented, or transferred without informing the customs authorities.
Customs procedures related to household goods require precise knowledge of regulations and proper preparation of documentation. Our customs agency provides comprehensive support – from legal analysis and document preparation to representation before authorities. We minimize the risk of errors, speed up the process, and ensure full compliance throughout the entire operation.
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