EXEMPTION FROM CUSTOMS DUTY
Information about exemption from customs duty and other fees for effects of persons arriving in Poland to take permanent residence or returning from a temporary stay in Canada
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 effects that have been used by the resettling person in her previous residence for the period of at least 6 months until the day when this person ceased to reside in a third country and which will be designated for the same purpose in the new place of residence.
The term personal effects refers to all property designated for personal use of the interested parties or to satisfy their household needs, in particular: moveable household property, bicycles and motor-cycles, private mechanical vehicles with their trailers, camping trailers, personal boats and private aircrafts.
No exemption is granted for alcoholic beverages, tobacco and tobacco products, means of transport used in a business and articles for use in the practice of a trade or profession, other than portable equipment required for the performance of these activities.
Procedure of exemption, documents
All kinds of documents and evidence submitted to a customs organ by a person applying for an exemption, as long as they satisfy the requirements for granting a given relief, are the ground for the application of customs duty exemptions for personal effects of a resettling person.
Personal effects can be transported in several separate parts within 12 months from the date the interested party establishes a normal permanent residence on the territory of the Union.
The exemption for the effects 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 a situation when a car registration is not required in the country where the resettling person has resided permanently earlier, there is no basis for a request of the submission of such a document to customs officials, nevertheless, 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.
A detailed information in regard to the changes in customs law in connection with Poland's accession to the European Union is available on the website of the Ministry of Finances of the RP: http://www.mf.gov.pl/.
For additional information, please call the Customs Information in Poland,
tel.: +48 22 811 01 28, +48 22 811 13 44.SEE MORE