The Department of Customs of the Ministry of Finance kindly informs that due to the end of the transitional period regarding the withdrawal of Great Britain from the European Union, from January 1, 2021, goods imported from Great Britain to Poland under the so-called property, the provisions of Council Regulation (EC) No 1186/2009 of 16 November 2009 establishing a Community system of relief from customs duties (Official Journal L 324 of 10.12.2009, p. 23 et seq.) shall apply.
For the purposes of applying the above-mentioned provisions of Regulation No 1186/2009, it is assumed that the required period of at least 12 months of residence outside the EU also includes the period of residence, by the person transferring his place of residence, in the United Kingdom before January 1, 2021 (before the end of the transitional period for the withdrawal of the United Kingdom). Britain from the European Union).
The resettlement property should be brought from the UK to Poland under the transit procedure, and then reported to the customs authority in Poland for the release for free circulation procedure.
Basic information on imports from 1 January 2021, the so-called property of resettlement by persons transferring their place of residence from Great Britain to Poland can be found at:
https://www.podatki.gov.pl/clo/brexit/#informacje-dla-osob-fizycznych
more information on the property of resettlement can be found at: https://www.podatki.gov.pl/clo/informacja-dla-osob-fizycznych/mienie-przesiedlenia/
At the same time, the above rules do not apply to goods imported from Northern Ireland, which according to the Protocol to the Agreement of Exit on Ireland and Northern Ireland is still treated as if it were part of the EU customs territory.
