Customs

Car customs at 0% under transfer of residence

Transfer of residence relief (mienie przesiedleńcze) is a legal way to bring your own car from Ukraine to Poland exempt from duty (10%), VAT (23%) and even excise — effectively 0 zł in taxes. But it only works if all conditions are strictly met.

Legal basis

The relief is based on Council Regulation (EC) No 1186/2009 (duty) and Polish VAT and excise law (notably Art. 112 of the excise act for a car from a third country, which Ukraine is). Savings reach 20–40% of the car's value.

Conditions — all must be met TOGETHER

1. ≥12 months of continuous residence outside the EU (in Ukraine) immediately before the move;
2. ≥6 months of ownership and actual use of the car before the move — and this must be documented (registration in your name, insurance);
3. a real change of permanent residence to Poland;
4. the car for personal use (not a business, fleet or leasing);
5. brought in within 12 months of establishing the new residence;
6. a ban on selling, renting, pledging or transferring the car to third parties for 12 months after customs clearance.

Excise: the WZZA application

To be exempt from excise you file the WZZA application (for an exemption certificate) within 14 days of import. The head of the tax office issues the document — without it you cannot register the car.

Spouses. A jointly owned car — use by a spouse isn't a 'transfer to a third party' and doesn't break the conditions.

Why it usually 'fails'

• the car was bought shortly before the move — no 6 months of use;
• use isn't documented;
• selling the car before 12 months — then you must repay duty + VAT + excise with interest. The CEPiK and tax registers are integrated, so a change of owner is immediately visible.

💡 Estimate your savings. Duty, VAT, excise and fees — open the customs calculator →

Bottom line

It's a one-off and very worthwhile option — but documentation decides. Prepare proof of residence and use of the car in advance, while still in Ukraine, and don't plan to sell within a year.

FAQ

Does transfer of residence exempt you from excise?

Yes, if all conditions are met the car is exempt from duty, VAT and excise. For excise you file the WZZA application within 14 days of import.

How long must you own the car?

At least 6 months of actual use before the move, documented (registration, insurance).

Can you sell the car right away?

No. For 12 months after customs clearance selling, renting or transfer are forbidden — otherwise you repay the taxes with interest.

How long must you live outside the EU?

At least 12 months continuously before moving to Poland.