Poland Customs info

property belonging to persons arriving in the Polish customs territory on account of contracting marriage
A physical person without a residence in Poland, who arrives in Poland to have a permanent residence on account of having contracted marriage, is eligible for an exemption from customs duty, provided that they have had a residence abroad for at least 12 months preceding the date of the change of the place of residence.

The exemption is used with regard to:
•  items of personal use, i.e. goods used directly by that person or used in the household, if their quantity or nature do not indicate a commercial or business use, as well as portable equipment necessary to do carry out a trade performed by that person.
•  presents that are customarily given in relation to a marriage contract, provided that they have been given by persons with residence abroad and the value of individual present does not exceed the amount of EUR 1000.
Quota have been established for the importation of the items of personal use and new items exempted from customs duty:
•  jewellery and jeweller's products of gold, platinum, gems, natural pearls - not more than total of 200 g,
•  jewellery and jeweller's products of silver - not more than total of 4 kg,
•  electronic equipment of common use - 1 piece per an appliance,
•  household appliances - 1 piece per each type,
•  musical instruments - 2 pieces,
•  portable equipment necessary to perform one's trade - 1 piece per each type,
•  passenger car - 1 piece,
•  passenger car trailer - 1 piece,
•  motorcycle - 1 piece,
•  tourist boat with an engine or without an engine - 1 piece,
•  snow or water motor scooter-1 piece per each of them,
•  hang-glider, motor hang-glider -1 piece per each of them,
•  aeroplane, helicopter and glider - 1 piece of each of them.

The documents required for acknowledging the ground for the application of the exemption from customs duty are:
•  a certificate proving the residence abroad with the consent of the authorities of the country of residence, issued by the Polish consul,
•  the list of imported items, with their specified quantities and values, made in two copies,
•  a document proving the marriage contract,
•  a statement by the physical person that s/he does not use the exemption from customs duty on the ground of Article 1904 absolving from the customs duty the items of personal use belonging to a person arriving in the Polish customs territory to have a permanent residence in Poland or to a person returning from a temporary residence abroad (taking at least 12 months).

The imported items are subject to the customs duty exemption provided:
•  the declaration of goods is made by the person eligible for the exemption from the customs duty,
and
•  the goods are entered for the procedure of entry to free circulation before the elapse of the period of 4 months from the date of contracting the marriage. The imported goods may be declared in parts but still within the above stated period. The exemption from customs duty is also used in relation to the goods declared before the established date of contracting the marriage, however not earlier than 2 months before that date, provided that the security covering the customs debt is lodged. In that case, the document confirming the marriage contract should be attached to the customs declaration within the period of 2 months from the date of one's contracting the marriage.

The exemption from customs duty is used on the condition of not transferring the duty-exempted items for the period of 12 months, beginning from the date of placing goods under the procedure of entry to free circulation. A violation of that condition represents not only a sale, loan, lease, renting made before the elapse of that period, but also any other transfer of the items, done against payment or free of charge, or transfer at will of the property rights. The transfer of the property rights or transfer of the items require a written notification of the customs office about these acts, before they take place, and result in incurring a customs debt. The amount of that debt incurred in such a case shall be determined according to the condition of the goods, their customs value and customs rates applicable on the date of the transfer of the goods.

The goods exempted from customs duty on the ground of Article 1905 of the Customs Code Act, to which this information relates, are also exempted from the tax on goods and services (VAT) as well as from excise duty (excepted the goods that are imported through a shipment order).

The exemptions from customs duty on this ground are not used:
•  for alcoholic beverages, tobacco and tobacco products.
•  if a person arriving in the Polish customs territory to reside permanently uses the exemption from customs duty on the ground of Article 1904 absolving from the customs duty the items of personal use belonging to a person arriving in the Polish customs territory to have a permanent residence in Poland or to a person returning from a temporary residence abroad (taking at least 12 months).
Customs entry
Customs declaration concerning goods, moved by a traveller in import or export, should be made not later than upon the commencement of a customs examination by the customs authorities.

Customs declaration may be made in the following forms:
•  oral,
•  written,
•  moving in or out of goods through a properly marked passage for travellers or traffic lane (marked in green or with green traffic lights and sign "nothing to declare").

Upon making a customs declaration in an oral form or in the form of moving in or out of goods through a properly marked passage, other documents should be produced, the ones required on the ground of separate regulations, e.g. authorisation to move cultural goods, health certificate concerning an animal being carried (issued by an appropriate national authority of the country where the animal comes from).

Note: Customs regulations are subject to change at any time. The proceeding information is a brief summary of customs regulations applicable to household goods shipments to this destination and is being provided for general guidance to assist our customers. Since such regulations are subject to change without notice, mymovingguide.com can only offer guidance but cannot be responsible for miss-advice. Please contact the consulate or embassy representing the country to which you are moving to determine the applicable rules, regulations and laws to which your shipment will be subject.

Travellers

A traveller may use the third form of customs declaration if s/he moves goods exempted from import duties within established quantity and value allowances, determined for the goods moved in a traveller's personal luggage. The value allowance is an amount equal to 175 EUROS, and in case the traveller is under 15 year old - 90 EUROS; a different value allowance has been established for the persons who:
•  have their residence in the border area, or
•  cross the border due to a job they have been doing in the border area, or
•  cross the border in relation to their job they have been doing concerning the operation of a means of transport used in the international traffic;

then the appropriate allowance is 80 EUROS.

The oral form of customs declaration may be used for the goods moved in the traveller's personal luggage, which are:
•  exempted from import duties (within the established allowances) and taxes resulting from the importation of goods,
•  subject to import duties if the value of those goods exceeds the established allowances exempted from import duties, however does not exceeds 800 EUROS, and the quantity and type of those goods do not indicate their commercial use,
•  items of personal use, required by the traveller:
a) if they use exemption from import duties as returned goods (which earlier had been exported from the Polish customs territory by a traveller having a permanent residence within the Polish customs territory) or
b) imported with the intent of their re-exportation by a traveller, who has no permanent residence within the Polish customs territory, and meeting other conditions required for placing them under the temporary admission procedure with the full exemption from import duties.

Whenever a traveller moves, in his/her personal luggage, goods exceeding the established allowances for goods exempted from import duties, with the value not exceeding 800 EUROS, then after the traveller makes an oral customs declaration, a customs officer issues a Document Confirming the Making of Customs Declaration. In that document, s/he calculates customs and tax duties that have to be covered in relation to the goods moved.

Upon making a customs declaration in an oral form or in the form of moving in or out of goods through a properly marked passage, other documents should be produced, the ones required on the ground of separate regulations, e.g. authorisation to move cultural goods, health certificate concerning an animal being carried (issued by an appropriate national authority of the country where the animal comes from).

For more customs info and regulation check: http://www.mf.gov.pl/wyszukiwarka/index.php?const=2&ileNaPodstronie=20&nrPodstrony=1&serwis=2&krok=normal&dokument=aG91c2Vob2xkIGdvb2Rz