Moving from the UK to Poland 2026 — duty and VAT relief
Moving back to Poland after years in the UK? Your belongings can enter Poland free of duty and VAT — provided the conditions of the Polish transfer-of-residence relief are met, the documents are in order and the Polish customs office accepts the declaration. We handle 100% of the paperwork. 200+ moves completed in 2025.
0%
duty when conditions are met
from £50
basic package
200+
moves in 2025
Quick quote
Tell us about your situation — we will reply within 2 hours.
What is Transfer of Residence and who does it apply to?
Transfer of residence refers to the personal and household effects moved by a person permanently changing their country of residence. For a move from the United Kingdom to Poland the relevant procedure is the Polish transfer-of-residence relief — relief from customs duty and VAT under Council Regulation (EC) No 1186/2009, declared in the Polish PUESC system to the competent Polish customs and tax office. The British ToR1 form is a different procedure: it applies only to goods brought into the United Kingdom.
The Polish procedure lets you bring back furniture, household appliances, your vehicle and all the personal possessions accumulated over years of working in the UK — legally, free of customs duty and VAT — once the conditions are met and the required documentation is presented to the Polish customs and tax office.
4 conditions you normally have to meet for the relief
-
1
You lived outside the EU customs territory (in the UK) for at least 12 consecutive months
Longer breaks in continuity of residence may be challenged by the Polish customs and tax office. Each situation is assessed individually.
-
2
The goods were in your personal use for at least 6 months
You cannot buy a television two weeks before departure and include it on the inventory list. The customs office may request proof of purchase — keep receipts and invoices.
-
3
Declaration within the time limit set by Polish law
The transfer-of-residence declaration in PUESC must be made within the time limit counted from the date of your move, in line with the rules in force — check the current deadline with us before you plan transport.
-
4
Documentation: PUESC declaration + inventory list + proof of UK and Polish address
The transport driver and the Polish customs and tax office require: a copy of the transfer-of-residence declaration, a detailed inventory list (with values and descriptions) and a document confirming the change of residence. The relief depends on the conditions being met, on the documents presented and on the decision of the competent authority.
check_circle What is covered by the duty and VAT relief
- checkFurniture and household furnishings (sofas, wardrobes, beds, tables)
- checkHousehold appliances and electronics (fridge, washing machine, TV, computer)
- checkPersonal vehicle (requires a separate procedure — details below)
- checkProfessional tools and equipment (tools of trade)
- checkBooks, clothing, footwear, textiles
- checkBicycle, sports equipment, musical instruments
- checkChildren's toys and equipment
cancel What is NOT covered by the duty and VAT relief
- closeAlcohol and tobacco products (separate customs allowances apply)
- closeFuel and engine oils
- closeFirearms and ammunition (require separate permits)
- closeCommercial or trade goods intended for sale
- closeBusiness assets (separate procedures — details below)
- closeItems purchased less than 6 months before leaving the UK
Step by step — how to organise your Transfer of Residence
Moving from the UK to Poland is not a single decision — it is a process that starts several months before your departure. Below is the timeline we follow with every client.
Step 1 — Inventory of belongings
Drawing up a detailed inventory list is the foundation of the entire procedure. The Polish customs and tax office requires a list with description, quantity, estimated value and — during an inspection — photographs. A general note such as "room contents" is not sufficient.
- arrow_rightList every item with a digital photograph and estimated value in GBP
- arrow_rightGroup by category: furniture, appliances/electronics, clothing, books, tools
- arrow_rightKeep purchase receipts from the past 2 years as proof of 6+ months' use
- arrow_rightSeparate items staying in the UK from those going to Poland
Step 2 — UK-side formalities and preparing the Polish declaration
When leaving the UK for Poland you do not file a ToR1 — that is a British procedure covering arrivals into the United Kingdom only (see gov.uk/guidance/transfer-of-residence-to-great-britain). For your direction of travel (UK→Poland) you assemble the documents for a transfer-of-residence declaration in the Polish PUESC system, under Council Regulation (EC) No 1186/2009.
- arrow_rightProof of UK residence: council tax bill or utility bill from the past 12 months
- arrow_rightProof of move to Poland: tenancy agreement or property purchase deed in Poland
- arrow_rightInventory list (draft version) — may be supplemented before transport
- arrow_rightPassport / BRP / Settled Status details — as proof of identity and residence status
EC prepares the complete document pack for the transfer-of-residence declaration in PUESC and advises you in dealings with the Polish customs and tax office. We also escalate delayed cases at the office (express +£75).
Step 3 — Polish-side formalities
Returning to Poland may mean a change of tax residency. If you have been a Polish non-resident for the past few years (as is typical for long-term UK residents), you must formally notify the Polish tax authority of your return and change of centre of vital interests.
- arrow_rightPrepare your NIP and PESEL numbers — they will be required at Polish customs clearance
- arrow_rightEstablish your registered address in Poland — a formal address is required by the customs office
- arrow_rightEC checks Polish customs requirements for your belongings and advises on any restrictions
- arrow_rightIf you plan to bring a vehicle — consult us in advance about the Polish registration procedure
Step 4 — Transport and documents
Choose the right mode of transport for the volume and weight of your belongings. A 2–3 bedroom flat usually fits in one van or a 20ft container. If you have a large volume, consider multiple shipments — agree the split of the declaration into tranches with us first.
- arrow_rightThe driver receives: CMR + copy of the transfer-of-residence declaration (PUESC) + packing list (inventory list)
- arrow_rightIf the route passes through a third country (UK–FR–DE–PL) — T1 transit required for each leg
- arrow_rightDirect routes: UK–Netherlands ferry or a Polish driver via Netherlands/Germany do not require T1
- arrow_rightEnsure every box is labelled and numbered in accordance with the inventory list
Step 5 — Finalisation in Poland
For standard Transfer of Residence belongings with a value above €10,000, formal declaration at the Polish customs office (Urząd Celno-Skarbowy) is required. EC helps prepare the declaration and liaises with the office on your behalf.
- arrow_rightArchive your documents: PUESC declaration + inventory list — retain for a minimum of 10 years
- arrow_rightEC sends a PDF with the complete documentation for your records once the procedure is complete
- arrow_rightFor 12 months after release for free circulation you may not sell or transfer the goods — the Polish customs and tax office may carry out a check
- arrow_rightIf you brought a vehicle — register it at the Polish vehicle licensing office within 30 days of import
Vehicle as Transfer of Residence — a separate procedure
A vehicle may fall within the duty and VAT relief as transfer-of-residence property, but it requires additional formalities on both sides of the border. Important: NOVA (Notification of Vehicle Arrivals) and IVA (Individual Vehicle Approval) are British mechanisms operated by HMRC/DVLA for vehicles brought into the UK — they do not apply when you take a car out of the UK to Poland. You must go through two separate routes: the UK side (notifying DVLA of permanent export) and the Polish side (customs clearance, any VAT, registration).
flag UK side
- circle Permanent export notification to DVLA — tell DVLA the vehicle is leaving the UK for good, and end your UK insurance and road tax from the date of departure.
- circle COC (Certificate of Conformity) — if the manufacturer issued one, it makes later registration in Poland easier. It is not a British import document — it concerns the technical specification of the vehicle.
- circle V5C (UK logbook) — the original UK vehicle registration document, with the export section completed as instructed by DVLA. Required at every stage of the Polish registration procedure.
flag Polish side
- circle Transfer-of-residence declaration in PUESC — where the conditions are met, the car may enter Poland free of customs duty and VAT. EC prepares the declaration to the Polish customs and tax office. Excise duty is settled separately and depends on engine capacity and drivetrain.
- circle Certified translations — the V5C and COC must be translated into Polish by a sworn translator. EC can recommend translation partners.
- circle Registration at the vehicle licensing office — standard Polish process. With complete documents it takes 1–5 working days. A Polish registration plate is issued on the spot.
Business assets vs personal belongings — key differences
The relief covers personal and household belongings only. If you operated a business in the UK (Ltd, sole trader, freelancer) and want to transfer business equipment to Poland, different rules apply and it cannot be included in your personal inventory list.
Business assets — outside the relief
Office equipment (laptops, monitors, printers purchased by the company), business furnishings, stock, goods — are not covered by the transfer-of-residence relief. They require a standard import procedure into Poland with duty and VAT.
Tools of Trade — possible relief
Tools and equipment essential to your profession (e.g. electrician's tools, mechanic's equipment, photographer's gear) may qualify under a separate customs code exempting them from duty. Additional documents required — EC advises.
Ltd liquidation + asset transfer
If you are winding up a Ltd company and wish to transfer its assets to Poland — this is a separate customs procedure with tax implications on both sides. EC advises on each case individually.
How much does Transfer of Residence service cost at EasyClearance?
We offer three packages matched to the complexity of your move — from DIY with our documentation, through full preparation of the Polish declaration, to a complete UK+PL procedure including a vehicle.
Basic Package
DIY with our documentation
£50
- check_circleStep-by-step PDF guide (40 pages)
- check_circleInventory checklist
- check_circleInventory list template prepared to Polish customs requirements
- check_circle1 email Q&A within 48 hours
Standard Package
PUESC declaration + inventory list + consultation
£150
- check_circlePreparation of the complete PUESC declaration pack
- check_circleProfessional inventory list (English + Polish)
- check_circle30-minute video consultation
- check_circleAssistance with UK-side documents
- check_circleDeclaration review and status tracking with the Polish customs office
Premium Package
Full UK + PL + vehicle procedure
£350–£550
- check_circleComplete UK and PL procedure from A to Z
- check_circleVehicle included: DVLA permanent export + PL clearance and registration
- check_circleT1 transit (if routing through a third country)
- check_circleDedicated case manager from first consultation to Polish finalisation
- check_circleUnlimited Q&A via WhatsApp
Add-ons
Dedicated out-of-hours support, Saturday–Sunday, urgent cases. We guarantee a response within 2 hours.
When the Polish customs and tax office delays processing the declaration, we escalate the case directly to the relevant unit. This may shorten the wait — the exact time depends on the office.
Frequently asked questions
Does ToR1 apply to a move from the UK to Poland?
No. ToR1 is a British HMRC form for bringing goods INTO the United Kingdom — it does not apply to your move out of the UK to Poland. For that direction the correct route is the Polish transfer-of-residence procedure: relief from duty and VAT under Council Regulation (EC) No 1186/2009, declared in the PUESC system to the Polish customs and tax office.
What if I lived in the UK for less than 12 months?
The Polish transfer-of-residence procedure normally requires at least 12 months of continuous residence outside the EU customs territory (in practice: in the UK) before your return. If that condition is not met, the goods you bring in may be subject to standard duty and 23% VAT on import into Poland. Contact us so we can discuss your individual situation and any exceptions available.
Is alcohol from my home covered by the transfer-of-residence relief?
No. Alcohol, tobacco and fuel are excluded from the transfer-of-residence relief. They are subject to separate personal allowances: 42 litres of beer, 18 litres of wine, 4 litres of spirits per person. Commercial quantities of alcohol require excise duty and separate customs formalities. Moving-house alcohol should travel as personal baggage within the permitted allowances.
What evidence of UK residence is needed for the Polish clearance?
The Polish customs and tax office expects documents confirming your stay in the UK and your return to Poland, for example: a council tax bill, utility bills (gas, electricity, water), bank statements, a tenancy agreement or property purchase deed in the UK, plus proof of your new address in Poland. We help you compile a set of documents that matches the requirements of the Polish procedure.
Can I leave some belongings in the UK and ship them later?
Yes, transfer-of-residence property may be brought in in tranches — but each consignment requires its own customs declaration in Poland (PUESC) and must appear on the inventory list. The exact timing and conditions for tranches are set individually in line with the rules in force — contact us before you split the shipments.
Wedding gifts or inherited goods — do different rules apply?
Yes, each has separate regulations. Wedding presents have a distinct customs relief — gifts from wedding guests may be exempt from duty under specific conditions, subject to a value limit. Inherited goods are generally exempt from duty and VAT, but require: a death certificate, a will or grant of probate (or letters of administration) and proof of relationship or kinship with the deceased. Please consult us — we handle both types of case.
Do you issue T1 transit documents for moves through third countries?
Yes. If your move travels through the territory of a third country not covered by a simplified procedure (e.g. UK–France–Germany–Poland), a T1 transit document is required for each leg outside the UK customs territory. We issue T1 within 4 hours (express option in 2 hours). Price from £75 per transit leg. If travelling directly by ferry or through the Netherlands to Poland — T1 is generally not needed.
Moving back? We will handle the paperwork.
Free 30-minute consultation. Tell us about your situation — we will prepare a relocation plan and a quote. No obligation. Polish team in the UK.
Contact form
We reply within 2 working hours.
Useful articles and tools
Transfer of Residence UK–Poland 2026
Full informational guide to the UK Transfer of Residence procedure.
Transfer of Residence document list 2026
Complete list of documents required by the Polish customs and tax office.
When to start — Transfer of Residence timeline
Week by week — what to do and when to meet the deadlines.
Transfer of Residence Checklist Generator
Check which documents to gather for the transfer-of-residence declaration.
Moving Belongings List Builder
Build a grouped inventory list with CSV or print export.
Importing a vehicle from the UK — duty, VAT, registration
Full step-by-step guide to importing a vehicle from the UK to Poland.