Removal Goods UK to Poland 2026 – Transfer of Residence (ToR) Relief

What are removal goods?

Removal goods are personal and household effects that you take with you when moving from one country to another. Under EU customs law, removal goods include:

• Furniture and household equipment
• Household appliances and electronics (washing machine, fridge, television, computer)
• Clothing, books, toys, personal effects
• Tools used in the home
• Bicycles, sports equipment
• Pets (with separate veterinary documentation)
• A passenger car — subject to additional conditions

Since Brexit (1 January 2021), bringing removal goods from the UK to Poland requires customs clearance, because the UK is no longer part of the EU. The good news: you can still benefit from duty and VAT relief.

Who qualifies for duty and VAT relief?

Customs duty relief is governed by Council Regulation (EC) No 1186/2009 (Articles 3–11), and VAT relief by the Polish VAT Act (Article 47). The conditions are:

1. Minimum 12 months' residence in the UK — you must demonstrate that your "normal place of residence" was in the United Kingdom for at least one year before the move.
2. Permanent relocation to Poland — you are transferring your centre of life (work, family, home) to Poland.
3. Goods used for at least 6 months — the items must have been owned and used by you for a minimum of 6 months. New, unopened items do not qualify.
4. Goods not for sale — the goods must be for personal use. For 12 months after import you cannot sell, lend or give them away without notifying the customs authority.
5. Import within 12 months — you have one year from the date of establishing your new place of residence to bring in the goods (you may do this in several shipments).

Evidence of residence in the UK

The customs authority will require documents proving you genuinely lived in the UK. Prepare:

• Council Tax bill — the strongest evidence
• Utility bills — electricity, gas, water, internet in your name
• Tenancy agreement / mortgage statement
• Payslips / P60 — pay stubs or annual tax summary
• Bank statements — statements from a UK bank account
• GP registration — registration with a UK doctor
• National Insurance Number (NINo)

What does NOT qualify as removal goods?

The following items are not covered by the relief, even if you meet all other conditions:

• Alcohol and tobacco products — subject to excise duty regardless of circumstances
• Commercial vehicles — vans, lorries, trailers for business use
• Business stock and materials — trade goods, raw materials, production machinery
• New, unused items — goods purchased just before departure, still in packaging
• Goods intended for sale

Document checklist — what to prepare?

Here is the complete list of documents you need for removal goods clearance:

1. Application for duty relief (Transfer of Residence / ToR) — form submitted to the customs authority. A customs broker can prepare it for you.
2. Detailed inventory list — a list of ALL items being transported. For each item: name, quantity, approximate value. The more detailed the list, the smoother the clearance.
3. Evidence of residence in the UK — minimum 3–4 documents (see above).
4. Passport or identity card
5. Declaration of change of residence — a written statement that you are transferring your centre of life to Poland.
6. Transport invoice — from the removal or haulage company.
7. If applicable: V5C and vehicle documents — if transporting a car as part of removal goods (see below).

How to prepare the inventory list

The list should take the form of a table:

No.	Item	Qty	Est. value (GBP)	Age / owned since
1	3-seater sofa, grey	1	~£400	purchased 2023
2	Samsung 55" TV	1	~£350	purchased 2024
3	Bosch washing machine	1	~£250	purchased 2022
4	Clothing (boxes)	5 boxes	~£500	various years
5	Books	3 boxes	~£100	various years

You do not need to give values to the penny — approximate amounts are sufficient. What matters is that the list is complete.

Step-by-step procedure

Step 1: Gather documents and prepare the inventory

BEFORE leaving the UK, collect all evidence of residence and draw up a detailed inventory list. Take photographs of valuable items.

Step 2: Book transport

Choose a removal company specialising in the UK–Poland route. Options:

• Full door-to-door removal — the company packs, transports and unpacks in Poland (from £1,500 to £3,000+)
• Shared container / groupage — you share a container with others — a cheaper option (from £500 to £1,500)
• Self-drive — you hire a van and drive yourself (from £300 to £800 + ferry/tunnel)

Step 3: Submit the ToR application and instruct a customs broker

When the goods arrive in Poland (or at the EU border) you must complete customs clearance. You need an EORI number or you can instruct a customs broker. Our customs agency handles the entire process on your behalf, including preparation of the ToR application.

The customs broker will submit:

• A customs declaration in the AIS system (formerly CELINA)
• The ToR duty relief application
• The inventory list as an attachment

Step 4: Customs authority decision

The customs authority checks the documents. If everything is in order, it issues a decision granting duty and VAT relief. You receive an SAD document confirming clearance. The process typically takes 1–5 working days.

Step 5: Collection of goods

After customs clearance you can collect your belongings from the warehouse or the removal company will deliver them to your address in Poland.

How much does it cost?

Item	Estimated cost
Transport (shared container UK→PL)	from £500 to £1,500
Transport (full load UK→PL)	from £1,500 to £3,000+
Customs broker service (clearance + ToR)	from £150 to £400
Duty and VAT	£0 (if you meet the relief conditions)
Sworn translation (if required)	from 100 PLN to 200 PLN
Total (typical move, indicative)	from £700 to £2,000

Car as part of removal goods

Yes, a passenger car may form part of removal goods and be covered by duty and VAT relief. Additional conditions:

• The car must have been yours for a minimum of 6 months before the move
• It must be registered in your name in the UK (V5C in your name)
• It was used for personal use (not commercial)
• For 12 months after import you cannot sell it without paying duty and VAT

If the car does not meet these conditions (e.g. you bought it 3 months ago), it is subject to standard import clearance. More on this in the article: Importing a car from the UK — duty, VAT, registration.

Common mistakes and how to avoid them

1. Insufficient evidence of residence — a passport with entry stamps alone is not enough. Gather council tax bills, utility bills and payslips covering the full 12 months.
2. New items on the list — buying furniture/electronics just before departure and putting them on the ToR list risks refusal of relief.
3. Incomplete inventory list — if a customs officer finds items not on the list, they may challenge the entire relief.
4. Exceeding the 12-month deadline — you have one year from the date of moving to bring in your goods. After that, the relief expires.
5. Selling goods within 12 months — if you sell items that were granted duty relief within the year, you must pay duty and VAT retrospectively.
6. Omitting the car from the declaration — a car requires a separate entry in the customs declaration, even if it forms part of the ToR goods.

FAQ — frequently asked questions

Do I have to bring everything in one shipment?

No. You can bring your goods in several shipments, provided you stay within the 12-month window from the date you established your place of residence in Poland. Each shipment requires a separate customs clearance.

Can I use ToR relief if I hold dual nationality (PL/UK)?

Yes. Nationality is irrelevant — what counts is your actual place of residence. If you have lived in the UK for a minimum of 12 months and are now moving to Poland, you qualify.

Does the relief cover remote-working equipment (laptop, monitor)?

Yes, provided it is personal equipment used by you. However, if the equipment belongs to your employer (e.g. a company laptop), it is not your property and does not qualify.

What if I have not lived in the UK for a full 12 months?

Unfortunately, the duty relief does not apply. Your goods will be subject to standard customs duty and import VAT. It is worth checking whether you qualify for any other reliefs.

Does a dog or cat count as removal goods?

Pets are not subject to customs procedures for removal goods, but they require separate veterinary documentation (pet passport, rabies vaccination, microchip). This is a separate procedure from ToR.

How long does the whole procedure take?

From the moment the goods arrive in Poland: customs clearance takes 1–5 working days (with a customs broker, typically 1–2 days). The entire process — from packing in the UK to collection in Poland — is usually 2–4 weeks.

Can a customs broker handle the clearance remotely?

Yes. Our customs agency handles removal goods clearance remotely. Simply send us your documents (scan or photograph) — we take care of the rest.

What the current official rules mean in practice

The rules governing removal goods are based on Council Regulation (EC) No 1186/2009 and the Polish VAT Act. Rates and conditions may change — always check the current regulations.

Official sources

• Council Regulation (EC) No 1186/2009 — customs duty reliefs — EUR-Lex, 2026
• podatki.gov.pl: Removal goods — Ministry of Finance, 2026
• GOV.UK: Moving to the EU — HM Government, 2026