Return to Poland - displacement property. Due to many inquiries regarding the car export procedure. As well as other things and registration in Poland on the basis of relocation property, we decided to introduce you to this topic a bit. We realize that this topic arouses great interest, but also a lot of doubts. Read this text and be aware of your rights ...
Return to Poland - displacement property. What should you remember?
The basis are two articles that set a kind of framework for us and determine whether we too will be able to take advantage of this attractive opportunity to avoid additional fees when taking with us physical goods collected by us while living in the country of Ford.
The first is Art. 112.excise duty - passenger car is exempt from excise duty when:
- it is intended for the personal use of that person;
- was used for the personal use of that person in the place of his previous stay outside the territory of a Member State or a Member State of the European Free Trade Association (EFTA) - a party to the agreement on the European Economic Area for a period of at least 6 months prior to the change of residence. Simply put, provided that we used it for private purposes for at least 6 months before leaving Norway.
- this person will present to the competent head of the customs and tax office a proof confirming the fulfillment of the condition referred to in point 2. What can be used, for example, a vehicle registration certificate or a car purchase contract.
- the person has stayed outside the territory of a Member State or a Member State of the European Free Trade Association (EFTA) - party to the agreement on the European Economic Area for a period of at least 12 consecutive months preceding the change of place of stay. Here, for example, we need a document confirming our stay in Norway for min. Last 12 months, tax return or payslips.
- the passenger car will not be sold, rented or otherwise put into use to a third party for a period of 12 months from the date of its import into the territory of the country
Also read our next article: Insurance what types exist.
Return to Poland - displacement property
If we fail to meet any of the conditions, we are forced to pay excise duty. It is depending on the engine capacity, for a car above 2000 cm3 it is 18,6% of the tax base, below 2000 m3 - 3,1%.
What about the second article?
The second article mentioned in the introduction is Art. 47 of the Value Added Tax Act applies to the import of personal effects of a natural person changing their place of residence and is exempt from tax if the following conditions are met:
- These items were intended for personal use at the place of residence in the territory of a third country (including Norway), however, goods not intended for consumption must have been used for such use for a period of at least 6 months before the day of moving out of Norway;
- these items will be used in the territory of the country for the same purpose as they were used in the territory of a third country;
- the natural person has resided in the territory of a third country continuously for a period of at least 12 months preceding the change of residence;
- These items cannot be returned as security, sold, rented, lent, leased or otherwise transferred for payment or free of charge without prior notification of the customs authority for 12 months from the date of notification to the procedure for release for free circulation.
Do you meet all the conditions? This is a good time to act ...
Return to Poland. Do you meet all the conditions? Excellent. This will certainly facilitate the subsequent process of car registration (personal property) in Poland. What steps should be taken?
- go to the customs office (tollkontor) and ask for the goods export declaration - utførseldeklarasjon (tolldeklarasjon),
- fill in the documentation - after submitting the entire document, we get a confirmation of the car / property being exported from Norway. The document will be useful for the further registration of the car in Poland.
Contact to the person who will definitely help:
Advisors from MMG Consulting dispel all doubts.
Contact:
MMG Consulting
(+47) 96653124
[email protected]
