Transfer of Residence (ToR) — customs duty exemption when returning from the UK to Poland

What Transfer of Residence relief is and who qualifies

Transfer of Residence (ToR) relief is an exemption from import duty and VAT available to individuals who are permanently moving their usual place of residence from a third country (including the UK after Brexit) to or from the United Kingdom. In the context of belongings being imported into Poland, it is Polish law that applies on the Polish side, but the UK enables duty-free export through ToR. Both systems must be satisfied simultaneously.

Condition 1 — minimum period of residence outside the destination country

<p>To benefit from ToR relief on the UK side when exporting belongings to Poland, the person must prove that they lived outside Poland — i.e. in the UK — for at least 12 months before moving. Supporting documents include: a rental agreement or proof of property ownership in the UK, utility bills, an employer's letter, and bank statements. Registration for a National Insurance Number or with the NHS alone is not sufficient evidence. The customs authority assesses the documentation as a whole.</p>

Condition 2 — age and intended use of the belongings

<p>Items covered by ToR must have been in use by the person for at least six months before the date of change of residence and must be for personal or household use — they cannot be trade goods or items purchased with the intention of resale. New electronic devices bought shortly before the move raise suspicion with customs authorities and may be excluded from the relief. Business equipment (e.g. professional tools) may be covered by a separate exemption for occupational use — but that is a different procedure from ToR.</p>

Condition 3 — deadline for importing the belongings

<p>Belongings must be imported into Poland within 12 months of the date of change of residence. The Polish customs authority may request a document confirming the date of registration at a Polish address or the date of termination of the UK tenancy. If belongings are imported in stages (e.g. several lorry loads), each consignment must be covered by a separate customs declaration and each must fall within the 12-month window. Legal basis on the Polish side: Council Regulation (EC) No 1186/2009 of 16 November 2009 establishing a Community system of reliefs from customs duty (applied by Poland as part of EU law).</p>

Form ToR1 — how and when to submit it

Form ToR1 (Transfer of Residence — Relief from Customs Duty and VAT) is the key document on the UK side. It is submitted to HMRC — unlike many customs procedures, ToR1 is not filed through the CDS or CHIEF electronic systems but directly with HMRC. Since 2021 the form has been available on gov.uk and can be submitted by post or through an authorised customs broker. Without ToR1 at the time of export from the UK, the Polish customs authority may challenge the duty and VAT exemption on the Polish side because there is no document confirming the UK ToR relief.

Where to find and how to complete form ToR1

<p>Form ToR1 is available on GOV.UK at: <a href="https://www.gov.uk/guidance/transfer-of-residence-to-great-britain">gov.uk/guidance/transfer-of-residence-to-great-britain</a>. The form contains sections covering: the applicant's personal details, the UK address and the destination address in Poland, a description of the belongings (list of items with estimated values), the planned date of export, and a declaration that the ToR conditions are met. The form should be submitted before the export of belongings or, at the latest, on the day of export. HMRC does not issue an automatic acknowledgement of receipt — a customs broker can assist in submitting the form and retaining a copy for the Polish customs authority. Practical tip: the inventory should be detailed — general descriptions such as "household furniture" are accepted, but the total value must be reasonable and consistent with purchase documents.</p>

Power of attorney and the customs broker's role in ToR

<p>A customs broker can submit form ToR1 on the client's behalf under a written power of attorney. This is particularly useful when the client is already in Poland and cannot personally handle UK formalities. Easy Clearance prepares the complete documentation on both sides of the border: ToR1 on the UK side, customs declaration on the Polish side. Cost of Transfer of Residence handling: from £150 to £400. Prices quoted are indicative ranges — exact quote after document review. The price depends on the number of transport stages, the value of the belongings, and the scope of additional services (e.g. document translations).</p>

Most common errors when submitting ToR1

<p>First common mistake: an insufficiently detailed inventory — HMRC and the Polish customs authority expect an itemised list with categories (electronics, furniture, clothing, tools). Second mistake: missing documents to prove 12 months of UK residence — a declaration alone is not enough. Third: submitting ToR1 after the export has taken place — although HMRC may accept a late form in justified cases, this creates a risk that the Polish customs authority will challenge the exemption. Fourth: attempting to include trade goods or brand-new items bought solely for the move — this is a material error that can result in overdue duty and VAT being assessed with interest.</p>

The Polish side — how the Polish customs authority handles belongings from the UK

On the Polish side, removal goods from the UK are subject to Council Regulation (EC) No 1186/2009, which Poland applies directly as an EU member state. The Polish customs authority conducts a separate customs declaration and verifies whether the relief conditions are met. UK documents — including ToR1 — are key evidence, but the Polish customs authority may request additional certificates. Without the correct declaration on the Polish side, duty and VAT will be assessed even if the UK side has authorised export under ToR.

Documents required by the Polish customs authority

<p>The Polish customs broker handling the import of removal goods from the UK should prepare: completed form ToR1 or a copy, a detailed inventory signed by the owner, documents confirming residence in the UK (tenancy agreements, utility bills, employment letter), the owner's identity document or passport, proof of change of address to Poland (Polish registration or tenancy agreement), and a power of attorney for the customs broker. The customs declaration is filed in the PUESC system (Polish Electronic Customs and Tax Services Platform) — the owner of the goods does not need to do this in person. Legal basis: Article 3(1) of Council Regulation (EC) No 1186/2009 on the conditions for transfer of residence relief.</p>

Customs inspection of removal goods — what to expect

<p>The Polish customs authority has the right to physically inspect the removal shipment. A container or lorry carrying furniture may be held for 24–48 hours. The customs broker should warn the client of this risk in advance and prepare the documentation so that any inspection is as brief as possible. The most commonly checked items: whether the contents match the inventory, whether trade goods or new items are present, and the value of electronics. If the customs authority finds a discrepancy — for example a new television not on the list — it may assess duty on that item alone or challenge the entire exemption. This is why the inventory must be complete and accurate.</p>

What if the customs authority refuses the duty exemption

<p>If the Polish customs authority refuses the exemption for all or part of the belongings, the owner receives a customs decision with reasons. The decision can be appealed within 14 days (to the director of the regional revenue administration — izba administracji skarbowej) or within a longer period in the case of an HMRC decision on the UK side (30 days). Easy Clearance assists with preparing appeals — under Article 44 of the Polish Customs Law Act of 19 March 2004. Alternatively, the owner can apply for deferral of duty payment pending the outcome of the appeal. The appeals procedure is described in a separate article: <a href="/en/articles/odwolanie-od-decyzji-celnej-mienie-uk.html">Appealing a customs decision</a>.</p>

How much does ToR and Transfer of Residence handling cost with a customs broker

Customs handling of removal goods from the UK to Poland covers several stages: preparing form ToR1, assembling documentation on both sides of the border, filing the customs declaration in PUESC, and assisting with any customs inspection. The total cost depends on the scope: whether the transport is a single move or divided into several consignments, whether the goods include vehicles (a separate procedure), and whether the owner is already in Poland. A customs broker with solid ToR experience can save the client many times the brokerage fee — by preventing duty assessments or errors that lead to costly inspections.

Cost of Transfer of Residence handling — price range

<p>Easy Clearance charges from £150 to £400 for customs handling of Transfer of Residence goods from the UK to Poland. Prices quoted are indicative ranges — exact quote after document review. The lower end applies to cases with a single transport, complete documentation and goods valued at a few thousand pounds. The higher end covers several transport stages, complex documentation (e.g. self-employed in the UK, no fixed address), high-value goods or vehicles. The price includes: preparing ToR1, translations, filing in PUESC, coordination with the carrier, and assistance during customs inspection.</p>

When it is worth using a customs broker rather than handling ToR yourself

<p>Handling ToR yourself is theoretically possible — form ToR1 is publicly available and a customs declaration in PUESC can be filed in person. In practice, however, errors in the inventory, incomplete documentation or wrong dates trigger inspections and delays that cost more than a broker's fee. We particularly recommend using a broker when: relocating after a long stay in the UK (a large amount of documentation to gather), goods are worth more than £10,000, the move involves several containers or lorries, or the owner is already in Poland and cannot handle UK formalities in person. Easy Clearance acts as your representative at both ends of the customs chain. Contact us on WhatsApp: <a href="https://wa.me/447404091503?text=ToR+Transfer+of+Residence+enquiry&utm_source=easyclearance.pl&utm_medium=article&utm_campaign=tor-relief-zwolnienie-celne-powrot-z-uk">+44 7404 091503</a></p>

What the current rules say

Transfer of Residence relief allows you to avoid duty and VAT on personal belongings imported from the UK to Poland — but it requires meeting conditions on length of residence, the age of the goods and the import deadline, as well as submitting form ToR1 to HMRC and a separate customs declaration in Poland via PUESC. A customs broker prepares the complete documentation on both sides of the border and represents the client at every stage. Cost: from £150 to £400 — prices quoted are indicative ranges, exact quote after document review. Prices quoted are indicative ranges — exact quote after document review.

FAQ — frequently asked questions

What is Transfer of Residence (ToR) relief and who is entitled to it?

Transfer of Residence relief is an exemption from customs duty and VAT for people permanently moving their usual place of residence from one country to another and importing their personal belongings. It is available to people who lived in the UK for at least 12 months and are returning to Poland, provided their belongings were in use for at least six months before the move and are not intended for resale.

Does form ToR1 need to be submitted before exporting belongings from the UK?

Yes — form ToR1 should be submitted to HMRC before the export of belongings or, at the latest, on the day of export. Submitting after the fact is technically possible, but creates a risk that the Polish customs authority will challenge the exemption. A customs broker can submit ToR1 on the client's behalf under a written power of attorney.

What documents are needed for ToR relief when returning from the UK to Poland?

Required documents: form ToR1, a detailed inventory with estimated values, documents proving 12 months of UK residence (tenancy agreements, utility bills, employment letter), identity document or passport, proof of change of address to Poland (Polish registration or rental agreement). On the Polish side, a customs broker files the declaration in the PUESC system.

Can a private vehicle be imported from the UK under ToR relief?

Yes, a private vehicle can be covered by ToR relief if it was registered and in use by the owner for at least six months before the move. Additional documents are required: registration document, insurance, proof of use. The customs procedure for vehicles is more complex — we recommend contacting a customs broker before transporting the car.

How much does customs handling of Transfer of Residence goods cost with a customs broker?

Easy Clearance charges from £150 to £400 for customs handling of Transfer of Residence goods from the UK to Poland. Prices quoted are indicative ranges — exact quote after document review. The price depends on the number of transport stages, the value of the goods and the scope of documentation.

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
• Transfer of Residence relief — customs exemptions, podatki.gov.pl — Polish Ministry of Finance
• PUESC — Polish Electronic Customs and Tax Services Platform — PUESC