What you get
Exemption from duty under EU rules, from VAT (Art. 47 of the VAT Act) and from excise (Art. 112 of the Excise Act). The VAT exemption only applies if the duty exemption is granted.
Conditions
You lived outside the EU continuously for at least 12 months and are moving your residence to Poland. The car is yours and you used it for at least 6 months before the move — usually proven by registration in your name. Import within 12 months of moving. For 12 months after import the car cannot be sold, rented or handed over.
What doesn't qualify
A car bought just before the move or ‘on the way’, and cars for commercial transport. A move in appearance only, without actually relocating, doesn't qualify either.
How we handle it
We gather proof of residence and use of the car, prepare the inventory, file the customs declaration and the excise documents with the tax office, then register the car.