In short
Conditions: 12+ months continuously outside the EU, the car is yours and used for 6+ months before the move, imported within 12 months of moving, not sold or handed over for 12 months. Then — no duty, VAT (Art. 47 VAT Act) or excise (Art. 112 Excise Act).
Conditions
- Living outside the EU for at least 12 consecutive months
- The car is your property and you used it for at least 6 months before the move
- A genuine move of residence to Poland
- Import within 12 months of moving
- No sale, rental or transfer for 12 months after import
How the exemptions connect
The VAT exemption only applies together with the duty exemption. The excise exemption is handled separately at the tax office.
What to avoid
Buying a car just before the move and a ‘paper’ move — customs checks that the relocation is real.