Resettlement Property — What You Can Bring to Poland, Limits, What Is Prohibited

Introduction

Poles returning from the USA, UK, Germany can bring their household goods (furniture, car, equipment, clothes) without customs duties and VAT — this is called "resettlement property". However, there are strict conditions, limits, and exclusions. Requirement: you must have lived outside the EU/EEA for at least 12 months.

Legal Basis

• Council Regulation (EC) No 1186/2009 — customs exemption for individuals changing their place of residence
• Polish VAT Act — Article 47 (VAT exemption)
• Polish Excise Duty Act — Article 110a (exemption from excise duty for cars)

Who Can Benefit

• A Pole (or foreigner) who has lived outside the EU/EEA for at least 12 months continuously before moving to Poland
• Moves their permanent residence to Poland
• Property for personal use (NOT commercial)
• Property owned for at least 6 months before the move

What Can Be Brought Without Customs Duties and VAT

• Furniture, household appliances (washing machine, refrigerator, home appliances)
• Electronics (TV, computer, smartphone)
• Clothes, shoes, accessories
• Books, documents, photographs
• Personal workshop tools
• Bicycle, motorcycle, car (with restrictions — see below)
• Pets (dog, cat — with pet passport, vaccinations, microchip)
• Personal jewelry (NOT commercial)

Limits / Exclusions

Alcohol

• Spirits (strong): 1 liter; wine: 2 liters; beer: 16 liters
• Above these limits — full customs duty + excise + VAT

Tobacco

• Cigarettes: 200 pcs.; cigars: 50 pcs.; loose tobacco: 250 g

Cash

• Above 10,000 EUR (or equivalent) — obligation to declare at the border
• No tax is paid, but failure to declare = penalty up to 20% of the amount + confiscation
• This also applies to checks, vouchers, stocks, cryptocurrencies

Jewelry

• Personal (up to 1 piece of each type) — exempt
• Larger quantities / new jewelry in packaging — may be treated as commercial
• Recommended: valuation + photos taken abroad before departure

What IS EXCLUDED from resettlement property

• Alcohol and tobacco (above the limits mentioned above)
• Vehicles for professional purposes (trucks, taxis)
• Store materials / commercial goods
• Raw materials, production tools

Car

• You can bring 1 personal car without customs duties and VAT if:
  • You owned it for at least 6 months before the move
  • YOU will not sell it within 12 months of registration in Poland
  • Early sale = addition of customs duty + VAT proportionally
• Excise duty: also exempt
• Procedures:
  • SAD document upon entry (or electronic e-SAD)
  • Certified translation of the American title
  • Technical inspection in Poland
  • Registration at the communication department (1-2 weeks); 256 PLN + plates
• US Car: left-hand drive (OK), turn signal lights yellow vs red (US-spec has red — may require modification)
• WARNING — emissions: some US cars do not meet Euro standards; may require individual homologation (5,000-15,000 PLN)

Documents Required at the Border

• Inventory of movable property ("resettlement inventory") — a list of everything you are bringing, in 2 copies.
• Certificate from the Polish consulate confirming residence abroad for at least 12 months (obtain before departure)
• Proof of residence abroad — lease, bills, US taxes (1040), W-2
• Proof of car ownership — title, registration
• Pet documents — passport, vaccinations, microchip
• Notarial deed of sale/transfer of property in the USA (if applicable)

Step-by-Step Procedure

1. Before departure: Certificate from the Polish consulate about residence + inventory of movable property
2. Choosing a transport company — sea container from the USA: 4,000-8,000 USD for 20'; 6,000-12,000 for 40'
3. Transport time: 4-8 weeks by sea + customs clearance in Poland
4. First arrival in Poland — customs declaration at the customs office (or electronically)
5. Presentation of documents — customs officer verifies eligibility
6. Customs exemption issued → property free of customs duties and VAT
7. After arrival: Registration in Poland, car registration, NIP/PESEL activation

Deadline for Bringing Property

• You have 12 months from moving to Poland to bring property
• You can split into batches (e.g., first personal items, then container)
• After 12 months — full customs duty + VAT (23%)

Sale Within 12 Months (Condition)

• Resettlement property MUST NOT be sold within 12 months of bringing it (car, home appliances, etc.)
• Early sale = addition of customs duty + VAT proportionally
• Exception: in case of death/severe illness

Digital Data and Licenses

• Subscriptions (Netflix, Spotify) — most work everywhere; check
• Polish banks — you can have both PL + US accounts simultaneously
• iPhone — change services (App Store) to Polish region (Apple ID)
• Active SSN does not stop — interest, dividends in the USA continue to accrue

Common Mistakes

• Lack of certificate from the consulate about 12+ months of residence — refusal of exemption
• Lack of inventory / inventory too modest — customs officer may add customs duty
• Sale of the car within 12 months — addition of customs duty + VAT afterwards
• Failure to utilize the 12-month window — bringing after a year = full customs duty 23% VAT
• Failure to declare cash >10k EUR — penalty + confiscation
• US car without emission homologation — refusal of registration in Poland
• Misleading declaration of "commercial property" as personal — criminal tax penalty