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  • Faithful to my Homeland, the Republic of Poland

     

  • INFORMATION ABOUT EXEMPTION FROM CUSTOMS DUTY IN POLAND

  • Effective on the date of accession of Poland to the European Union, i.e. from May 1, 2004, the issues of customs duty exemption for things included in the so-called "resettlement property," brought from third countries (outside the European Union) to the customs area of the Union are regulated directly by the provisions of the Union's customs law, including the provisions of the Regulation of the Council (EEC) No. 918/83 dated March 28, 1983, which established the union's system of customs duty exemptions.

     

    The exemptions are granted to physical persons who change their normal place of residence from a third country to the customs area of the Union after an uninterrupted period of at least 12 months.  The exemption is granted only for personal property that have been used by the resettling person in her previous residence for the period of at least 6 months before moving out and which will be designated for the same purpose in the new place of residence.

     

    Personal property – means any property intended for private use of the concerned persons or for satisfying the needs of their households, in particular: movable property from their households, bicycles and motorbikes, private vehicles and their trailers, caravans, personal boats and private planes.

    Exemption from customs duty do not apply to alcoholic drinks, tobacco, tobacco products, means of transport intended for business activity and goods used for practising craft or profession other than movable equipment necessary for performing these activities.

     

    Procedure of exemption, documents

     

    All documents and evidence submitted to the customs authority by an applicant are the ground for the application of customs duty exemptions for personal property unless the customs authority requires fulfilling certain conditions.

     

    The personal property may be transported in a few separate parts within 12 months from the date the interested party establishes a permanent residence in EU.

     

    The exemption for the items brought as a resettlement property will be granted on condition the property will not be transferred to others for the period of 12 months from the date it is admitted for free circulation, and in the event this requirement is not satisfied, there will be an obligation to pay customs import duty according to the rates that were mandatory on the day of exemption.

     

    In case of private means of transport, a registration document of the vehicle issued with the user's surname will be a proof confirming the use of the vehicle in the previous place of residence for the period of six months.  In case when in the country of a previous place of permanent residence vehicle registration is not required, a person applying for an exemption for such a vehicle should submit another proof confirming that it has been used for a required period of time.

     

     


     

    The final decision on granting relief from customs duty is made by the Customs Office which conducts customs clearance.

    Information concerning the activity of the Customs Service may be obtained at the National Information Centre of the Customs Service, tel. (+48) 801 470 477 or (+48 33) 857 62 51 or e-mail: info.sluzbacelna@kat.mofnet.gov.pl).

     

    Further information may also be obtained at the Warsaw Chopin Airport under the following telephone numbers:

     

    a)      The Customs Office: (+48 22) 650 2873

     

    b)      Airport Information: (+48 22) 650 4220

     

    c)      Telephone Exchange of the Airport: (+48 22) 650 1111

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