Customs for Personal Goods from Poland 2026: Removal Relief and Valuated Inventory

Intra-EU moves: free movement and the inventory

Moves from Poland to another EU/EEA country fall under the EU’s free movement of goods. No customs declaration, no duty, no VAT. The legal basis is the EU Treaty, the Union Customs Code (UCC) regulation 952/2013, and the principle that intra-EU transfers of personal effects do not constitute import. However, an inventory (spis przesiedlenia) is still strongly recommended for two reasons: (1) insurance claim documentation for the moving company (Polish PEKAES, Hellmann, AGS, MoveOne, etc.), and (2) future re-export verification if some items return to Poland.

The standard inventory is two columns — Polish description and English/destination-language description — listing every box with categorised contents and approximate value. Most moving companies provide a template. Each box is numbered and the inventory references box numbers. Total declared value is essential for AC kasko transit insurance.

Third-country moves: customs procedures

Moves from Poland to non-EU countries (UK post-Brexit, Switzerland, Norway, USA, Canada, Australia, etc.) require customs clearance both as export from EU and as import into the destination. The Polish export side is usually handled by the moving company through SAD (Single Administrative Document) or T2L; the destination import side depends on the country.

Most destinations grant ’removal relief’ (ulga przesiedleńcza) — exemption from customs duty and import VAT — for personal effects of a person changing habitual residence. EU regulation 1186/2009 art. 3-11 provides the framework for moves into the EU; equivalent relief exists in UK (TOR — Transfer of Residence), USA (Form 3299), Canada (B4 form), Australia (B534 form), Switzerland (declaration of removal goods).

Removal relief eligibility

Common conditions across most destinations:

Habitual residence change: 12+ months continuous residence in the country of origin (Poland) before the move. Some destinations accept 6 months minimum.

Use period: items must have been owned and used for at least 6 months before the move (12 months in some destinations). New purchases close to move date may not qualify.

Future use: items must be intended for personal use in the new home, not for sale. Resale within 12 months (some 24 months) of import triggers retroactive duty + VAT.

Time limit: import must occur within a specified window. UK TOR — 12 months from arrival. USA — generally with the move, but post-arrival imports allowed. Canada B4 — within 1 year. Australia B534 — within 1 year.

Comparative removal relief

Items typically excluded or restricted

Removal relief excludes (or restricts heavily): alcohol and tobacco beyond traveller allowances, motor vehicles (separate procedure — see car export guide), commercial-quantity items (intended for sale), items with cultural-heritage protection requiring zezwolenie wywozu (export permit) from Ministerstwo Kultury i Dziedzictwa Narodowego, firearms (ATF approval USA, Home Office UK, etc.), pharmaceuticals beyond personal supply, plants and animals (CITES + phyto), foodstuffs subject to bio-security (AU especially strict).

Polish art and antiques over 50 years old or with EUR-value exceeding zone-specific thresholds (e.g. paintings >50,000 EUR, sculptures >30,000 EUR) require an export permit. The list is in art. 51 of the Ustawa o ochronie zabytków i opiece nad zabytkami. Apply at the wojewódzki konserwator zabytków at least 30 days before export.

Documentation required

Standard documentation for any third-country move:

Inventory (spis przesiedlenia): detailed two-column list with box numbers, contents categorised, quantities, and EUR/PLN value per box.

Wymeldowanie zaświadczenie: from Polish gmina (see deregistration guide).

Foreign zameldowanie/registration certificate: from new country (Anmeldebestätigung DE, certificate of residence UK, etc.).

Foreign visa or residence permit: for non-EU destinations.

Bill of lading or AWB: from the moving company or carrier.

Insurance documentation: AC kasko or marine cargo policy.

For UK TOR — applied online at gov.uk before shipment, reference number ToR/PL/000… must appear on shipping documents. Without it, removal goods incur 20% UK VAT plus customs duty (typically 0% for personal effects).

Working with a Polish moving company

Most Polish international removal companies (PEKAES Wymiana Międzynarodowa, AGS Movers Poland, MoveOne Polska, Trans-Servis, AGS) handle full customs documentation: SAD, T1 transit, destination paperwork. Always request quote with ’all-inclusive customs’ explicitly stated. Door-to-door costs Warsaw to London approx 2,500-4,000 EUR for a 2-bedroom flat; Warsaw to New York approx 6,000-9,000 EUR for the same.