In the countries where customs clearance is required, we offer assistance with the formalities.
The property of persons either arriving into a country for permanent residence or returning to a country from a temporary stay is called resettlement property and is exempted from customs duty.
Exemption from customs duty is granted to a person who:
1. arrives to the Polish customs territory for permanent residence,
2. returns from temporary stay abroad.
Exemptions from the customs duty are applied to personal property (goods used by the owner directly or in his/her household, provided that their quantity or type do not indicate commercial or business purposes.
To qualify for customs duty exemption the following conditions must be met:
1. Goods must be used by the entitled person in the previous place of residence abroad, provided that private transportation vehicles must be used at least 6 months before concluding the stay, unless the previous residence country law limits the opportunity to register private vehicles or introduces construction or technical conditions significantly different from those applied in Poland,
2. Goods will be used in Poland for the same purposes that they have been used abroad,
3. The person resided outside Polish customs territory with the permission of the residence country authorities for at least 12 months prior to the date of residence change,
4. At least 36 months have passed since filing the latest customs declaration exempting the goods from duty.
The following quantity limits are applied to the personal goods exempt from duty:
1. Jewellery and ornaments made of gold, platinium, precious stones, real pearls; not exceeding 200g in total,
2. Jewellery and ornaments made of silver; not exceeding 4 kg in total,
3. Electronic devices of common use; one of every type of device,
4. White goods and small kitchen appliances; one of every type,
5. Musical instruments; two pieces,
6. . Portable equipment necessary to practice a profession; one of every type,
7. Passenger car; one,
8. Caravan - one,
9. Motorcycle - one,
10. Recreational boat, with and without engine; one of each type,
11. Snowmobile and personal water craft; one of each type,
12. Airplane, helicopter and glider; one of each type,
13. Hang-glider and power hang-glider; one of each type.
Exemption from duty is applied under the condition that the exempted goods are not sold or transferred to another person for 12 months beginning from the date of applying the market authorisation procedure. Any sale, lease, lending for use, reselling, free of charge transfer of the goods or transfer of property right is a breach of this condition. Transfer of property right or transfer of the goods requires written notification to the customs office prior to the transaction and results in customs debt. The amount of the customs debt in such case will be calculated according to the condition of the good, its customs value and rate of duty applied on the date of transfer of the good.
Exemption from duty is also applied to personal goods of a person, who resided abroad for the period shorter than 12 months, however not shorter that 6 months, provided that the owner proves that he or she had no impact on shortening his or her stay.
There is a possibility of exempting from duty personal property filed for market authorisation prior to concluding residence abroad of the owner, when the owner granted the exemption commits to move into Poland before 6 months from the date of filing such commitment and submits security equal to proper customs duties and taxes.
Goods exempted from duties by Art. 1904 of the Polish Customs Code, discussed in the above information, are also exempted from VAT and excise taxes. Such exemptions from customs duties are not applied to alcoholic beverages, tobacco and tobacco products, and vehicles used for business purposes.