Household goods for relocation – what you should know before customs clearance

People returning to Poland after an extended stay outside the European Union can benefit from an exemption from customs and tax duties under the so-called household goods for relocation procedure. This procedure allows for the transport of personal belongings—and in certain cases, a vehicle—without having to pay customs duties or VAT.

Below, we explain what the household goods for relocation procedure involves, who can use it, and how customs clearance is handled by a customs agency.

What are household goods for relocation?

Household goods for relocation are personal belongings of an individual who, after residing outside the EU for at least 12 consecutive months, moves their place of residence to Poland. This includes household furnishings, everyday items, electronic and home appliances, and—under certain conditions—a motor vehicle.

Who can use this procedure?

The household goods for relocation procedure is available to individuals who:
1. Have lived outside the European Union for at least 12 months,
2. are relocating their center of life to Poland,
3. own goods that have been used for at least 6 months prior to the return date,
4. commit not to sell or dispose of the goods within 12 months of customs clearance.

What conditions must be met?

To obtain an exemption from customs and tax duties, all of the following conditions must be met:
– The goods must be for personal use (not intended for sale or business purposes).
– They must have been used by the person for at least 6 months before import.
– They must be brought to Poland within 12 months of relocating the residence.|
– The person must submit a declaration of change of residence and an intention to use the goods solely for personal purposes.

What documents are required?

To declare household goods for relocation, the following documents are needed:
– Proof of residence outside the EU for at least 12 months (e.g., registration confirmation, rental agreement, utility bills, employment confirmation),
– proof of relocation to Poland (e.g., rental agreement, property deed, employment confirmation, registration),
– a list of items being transported (in Polish, categorized by type),
– declaration of non-disposal of the goods for 12 months,

• For a vehicle: documents proving ownership and use of the vehicle for at least 6 months, such as registration certificate, purchase agreement, insurance,
  Power of attorney for a customs agency to represent the person before customs authorities.

What can be brought under the household goods procedure?

The exemption applies to:
1. Used household furnishings,
2. furniture, clothing, electronics/home appliances, books, everyday items,
3. a motor vehicle, if it meets the legal conditions (ownership and use for at least 6 months before return).

What is not covered by the exemption?

The exemption does not cover:
-> New goods purchased just before returning,
-> alcohol and tobacco products,
-> goods intended for sale or commercial use,
-> goods brought by people temporarily staying in Poland (e.g., students, temporary contract workers),
-> food, medicines, or hazardous goods.

Vehicles as household goods – what you should know

For a personal car:
– It must be owned by the relocating person for at least 6 months,
– it must have been used at the previous place of residence,
– after customs clearance, it cannot be sold for 12 months,
– it may be exempt from customs duties and VAT,
– excise duty may still apply, depending on the customs authority’s interpretation—we help determine whether excise is due.

The household goods for relocation procedure allows the import of personal belongings and—in certain cases—a vehicle, with full or partial exemption from customs and tax duties. Meeting formal requirements and providing the necessary documents is crucial, which can be challenging for people unfamiliar with customs regulations.

At PKS International CARGO S.A., we offer comprehensive customs services for household goods for relocation—from document verification and customs declaration preparation to representation before customs authorities. Our team of experienced customs agents ensures a smooth and secure process.

Contact us if you plan to return to Poland and want to use the household goods for relocation procedure—we will take care of every stage of the clearance.

Our customs agencies that can help you with household goods for relocation: