Bringing your car from the UK to Poland duty-free — ToR relief step by step

When a UK car qualifies for duty-free relief under ToR

Transfer of Residence relief for a private vehicle is not available for every relocation. The conditions are precise and verified by customs authorities on both the UK (HMRC) side and the Polish side. All conditions must be met simultaneously — even one missing can result in full taxation of the import. Below we describe the three main criteria that determine whether a car will be cleared duty-free.

Criterion 1 — 6 months of ownership and use before the move

The car must be registered in the owner's name and genuinely used by them for at least six months before the date of the move to Poland. The date of the move is typically the day the owner's permanent residence in the UK ended — e.g. the day a tenancy was surrendered or the day of de-registration. Supporting documents: V5C (UK registration certificate) showing the date of first registration in the owner's name, insurance policies for the previous six months, MOT and service records in the UK. A car purchased within six months before the move does not qualify for ToR relief — it will be treated as a commercial import and duty and VAT will be charged.

Criterion 2 — the car must be for personal, not commercial, use

ToR relief covers only vehicles intended for personal or family use. Company cars, vehicles registered to an employer or leased vehicles do not qualify for ToR relief — even if the owner used them for private purposes. Electric and hybrid vehicles are treated the same as combustion-engine ones for ToR purposes. If the car is registered to a UK employer and the owner wishes to buy it out before the move — the six-month period must run from the date of private acquisition, not from the date of employment use. The customs authority may request a bill of sale and payment evidence.

Criterion 3 — the change of residence is permanent and documented

The purpose of ToR is to facilitate a genuine relocation — not a one-off visit to Poland or a temporary stay. The customs authority verifies that the move is permanent: the owner must de-register from the UK (or at least document the closure of permanent residence) and register in Poland or sign a rental or purchase agreement for Polish property. People who have left the UK for Poland but retained a UK address and bank account without a clear intention of permanent change may find it harder to prove the change of residence. In such cases it is advisable to gather as many supporting documents as possible before transporting the car.

Customs procedure — step by step from the UK to the Polish customs office

Moving a car from the UK to Poland under ToR is a multi-stage process that involves actions on both the UK and Polish sides. The correct sequence is critical — starting transport before submitting documents to HMRC or to the Polish customs authority can result in the vehicle being held at the border or duty being charged. Below is the sequence Easy Clearance follows in practice.

Step 1 — submit form ToR1 to HMRC before export

Form ToR1 (Transfer of Residence — Relief from Customs Duty and VAT) is available on gov.uk at: https://www.gov.uk/guidance/transfer-of-residence-to-great-britain. The form includes a section for vehicles — you must provide make, model, year of manufacture, VIN/chassis number, registration number and estimated market value in sterling. Attach a copy of the V5C (registration certificate), insurance policies and proof of UK residence. The form is submitted by post to HMRC or through a customs broker acting under a power of attorney. HMRC typically does not issue a confirmation — retain the copy of the form as proof.

Step 2 — export the car from the UK and export documents

Exporting a vehicle from the UK to Poland as removal goods does not require an export declaration in CDS (Customs Declaration Service) if the vehicle's value does not exceed the de minimis threshold for export and the vehicle is not subject to export licences or sanctions. For vehicles valued above £1,500 we nonetheless recommend submitting a simplified export declaration through a customs broker — this protects against questions from the Polish customs authority, which may request proof of legal export from the UK. When transporting by ferry (Dover–Calais or Dover–Dunkirk), the carrier may require a CMR document or transport agreement.

Step 3 — customs declaration in Poland and vehicle registration

On the Polish side, the customs broker submits a customs declaration in the PUESC system, applying for duty relief on the basis of ToR. The declaration is accompanied by: form ToR1, V5C, insurance policies, proof of purchase or vehicle value, and identity documents of the owner. Following a positive decision the customs authority issues a ruling granting exemption from duty and VAT. The owner can then register the vehicle in Poland — the transport authority requires, among other things, a certified Polish translation of the V5C, a technical inspection (if the homologation differs from Polish standards) and payment of excise duty where applicable. Excise duty on a UK car imported to Poland is 3.1% or 18.6% of the market value depending on engine capacity — ToR relief does not exempt you from excise duty.

Pitfalls and common errors when bringing a car from the UK to Poland

Importing a UK car to Poland can seem straightforward — but the customs and registration chain contains several points where a costly mistake is easy to make. Easy Clearance's experience handling dozens of such cases shows that most problems arise from four typical errors. Each can result in the customs relief being refused, duty becoming payable or registration being delayed by weeks.

Error 1 — exporting the car before preparing the paperwork

The most common error: the owner drives across on a ferry and then contacts a customs broker for help with the formalities once they are already in Poland. With ToR relief, documentation must be ready BEFORE the vehicle leaves the UK. If the car is already in Poland without a proper ToR declaration, the situation is recoverable — but it requires additional steps and may result in retrospective duty with interest if the vehicle has been driven on Polish roads before clearance. Contact a customs broker at least two to three weeks before the planned transport date.

Error 2 — not factoring in excise duty in the cost calculation

ToR relief exempts you from duty and VAT but does NOT exempt you from Polish excise duty. Excise rates on vehicles brought from the UK to Poland are: 3.1% of market value for cars with an engine up to 2,000 cc, and 18.6% for vehicles with an engine above 2,000 cc. Electric vehicles are exempt from excise duty. Excise is paid at the Polish tax office before vehicle registration. For a car worth £20,000 (approx. 100,000 PLN), excise on a 2.0-litre engine is approx. 3,100 PLN — and for an engine above 2.0 litres, approx. 18,600 PLN. This amount is mandatory and cannot be reduced by ToR. Check current excise rates at podatki.gov.pl.

Error 3 — no V5C translation and homologation problems

The UK V5C registration certificate must be translated into Polish by a sworn translator. The vehicle registration authority in Poland will not accept a document in English. Translation cost: 150–300 PLN. Additionally, vehicles imported from the UK may have a right-hand drive or require headlight adjustment for right-hand traffic. The registration authority may require a technical inspection and a homologation certificate. UK vehicles carry UNECE homologation — generally accepted in Poland — but this is worth confirming before transport. Easy Clearance can refer you to an authorised vehicle inspection centre familiar with the UK import procedure.

Cost of customs handling for a UK car import — price ranges

The total cost of bringing a UK car to Poland includes: the customs broker's fee, registration charges, document translation and any excise duty. With ToR relief, duty (6.5% of value) and VAT (23%) are saved — which on a £15,000 car amounts to a saving of around £3,000–£4,000. Below are indicative customs handling costs that enable ToR relief to be claimed.

Customs broker fee for ToR handling of a vehicle

Customs handling fee for removal goods including a private vehicle through Easy Clearance: from £150 to £400. Prices quoted are indicative ranges — exact quote after document review. The higher end covers more complex cases: high-value vehicles, several cars in one declaration, incomplete documents requiring supplementing, or coordination with a sworn translator. A quote is provided after submitting a scan of the V5C, approximate market value and proof of UK residence.

Comparison: ToR relief vs commercial import of a UK car

For a car worth £20,000 (approx. 100,000 PLN), cost comparison: ToR relief — duty £0, VAT £0, excise 3,100 PLN (engine up to 2 litres), broker fee approx. £200–£350. Commercial import without ToR — duty 6.5% on £20,000 = £1,300, VAT 23% on (£20,000 + £1,300) = approx. £4,900, excise as above. Difference: over £6,000 in taxes. Conclusion: for any private car worth more than a few thousand pounds it is worth checking whether the owner qualifies for ToR — the potential saving far outweighs the cost of a customs broker. Contact us via WhatsApp: https://wa.me/447404091503?text=Car+import+ToR+query&utm_source=easyclearance.pl&utm_medium=article&utm_campaign=auto-z-uk-do-polski-bez-cla-tor

What the current rules say

A private car from the UK to Poland can be cleared duty-free and VAT-free under Transfer of Residence relief — provided the vehicle was registered and used by the owner for at least six months before the move, the relocation is permanent and documented, and form ToR1 was submitted to HMRC before export. Excise duty is payable regardless of ToR (3.1% or 18.6% of value depending on engine capacity). Customs broker fee: from £150 to £400 — indicative range, exact quote after document review. This article reflects the legal position as at 2026-04-18. Consult a customs broker before taking action.

FAQ — frequently asked questions

Can I bring a car from the UK to Poland without paying duty?

Yes, if you qualify for Transfer of Residence (ToR) relief: the car must be registered in your name and used for at least six months before your move, and the relocation to Poland must be permanent and documented. Without ToR relief, duty is 6.5% of the vehicle's value and VAT is 23%.

Does ToR relief also exempt you from excise duty when importing a UK car to Poland?

No — ToR relief exempts you from duty and VAT but not from Polish excise duty. The excise rate is 3.1% of value for engines up to 2,000 cc or 18.6% for engines above 2,000 cc. Electric vehicles are exempt from excise. Excise is paid at the Polish tax office before registration.

What is form ToR1 and where do I submit it?

ToR1 is an HMRC form (Transfer of Residence — Relief from Customs Duty and VAT) available at gov.uk/guidance/transfer-of-residence-to-great-britain. It is submitted to HMRC before the vehicle is exported from the UK. A customs broker can submit the form on your behalf under a power of attorney.

How much does customs handling for a UK car import to Poland cost?

Customs handling fee for removal goods including a vehicle through Easy Clearance: from £150 to £400. Prices quoted are indicative ranges — exact quote after document review (V5C, vehicle value, proof of UK residence).

Does a car purchased within the last six months before the move qualify for ToR?

No — the car must be registered in the owner's name and used for at least six months before the move date. A vehicle purchased just before the move does not qualify for ToR relief and will be treated as a commercial import with duty and VAT applied.

Official sources

• Transfer of Residence relief — GOV.UK guidance — GOV.UK
• Pay no customs duty or VAT for goods you bring or receive in the UK — GOV.UK
• Removal goods — duty exemptions, podatki.gov.pl (Polish Ministry of Finance) — Ministerstwo Finansow
• Polish Electronic Tax and Customs Services Platform (PUESC) — PUESC