The Same Union Relief: Six Months Owned, Twelve Months Away, Twelve Months to Bring It
Answer
The general rule applies to you
No exception is recorded for citizens of Panama on this topic. That is the answer, not a gap - everything below is the rule you get, unchanged.
116 exceptions recorded across 45 countries · none match Panama to Netherlands · Bringing your belongings
Household goods brought by someone transferring their normal residence from a third country into the customs territory enter free of import duties, and the conditions carry the weight. The property must have been owned, and in the case of durable goods used, at the former residence for at least six months. The person must have had their normal residence outside the customs territory for a continuous twelve months. The goods must be entered for free circulation within twelve months of the move, and for a further twelve months after that they may not be lent, pledged, hired out or transferred without telling the customs authorities first. Alcohol, tobacco, commercial means of transport and trade equipment other than portable instruments of the applied or liberal arts get no relief at all. The Regulation is directly applicable, so the rule here is the rule in every other member state.
At a glance
- Import duty on household goods
- None
Article 3 of Council Regulation (EC) No 1186/2009, subject to the conditions in articles 4 to 7.
- How long you must have owned them
- Six months before you ceased to have your normal residence in the country of departure
- How long you must have lived outside the customs territory
- A continuous 12 months
- Deadline to bring them in
- 12 months from establishing your new residence
- How long you must keep them
- 12 months from the acceptance of entry for free circulation, unless you notify the authorities first
Article 8(1) of the Regulation, which turns a relief into a condition that runs on after the move.
- No relief at all
- Alcoholic products, tobacco, commercial means of transport, and trade equipment other than portable instruments of the applied or liberal arts
Requirements
- Transfer of your normal place of residence from a third country into the customs territory
- Possession, and use of durable goods, at the former residence for at least six months
- Normal residence outside the customs territory for a continuous twelve months
- Entry for free circulation within twelve months of establishing the new residence
What applies to you
Nothing changes for a citizen of Panama
We have no rule recorded that treats your citizenship differently here, so the general rule above is the one that applies to you. That is an answer, not a gap.
What the law says
«Subject to Articles 4 to 11, personal property imported by natural persons transferring their normal place of residence from a third country to the customs territory of the Community shall be admitted free of import duties.»The relief itself.
Read it at the sourceAbout this source
The Union's legal database. Publishes each act as adopted in the Official Journal and, separately, a consolidated version carrying every amendment to a stated date, identified as 0YYYYRNNNN-YYYYMMDD. The consolidated text marks each amended passage with the instrument that changed it.
Standing: Maintains the text in force
Cannot be cited for: A consolidated text is explicitly not authentic - EUR-Lex says so on the document - and only the Official Journal version has legal force. It also says nothing about how any member state applies the act: a regulation is directly applicable but the border practice, the evidence an officer may ask for and the national exceptions are in national law, which is published elsewhere.
We re-read it every 90 days. More about this source
«The relief shall be limited to personal property which: (a) except in special cases justified by the circumstances, has been in the possession of and, in the case of non-consumable goods, used by the person concerned at his former normal place of residence for a minimum of six months before the date on which he ceases to have his normal place of residence in the third country of departure; (b) is intended to be used for the same purpose at his new normal place of residence. In addition, Member States may make relief conditional upon such property having borne, either in the country of origin or in the country of departure, the customs and/or fiscal charges to which it is normally liable.»Six months of possession, the same-use condition, and the permission member states have to require the charges to have been borne.
Read it at the sourceAbout this source
The Union's legal database. Publishes each act as adopted in the Official Journal and, separately, a consolidated version carrying every amendment to a stated date, identified as 0YYYYRNNNN-YYYYMMDD. The consolidated text marks each amended passage with the instrument that changed it.
Standing: Maintains the text in force
Cannot be cited for: A consolidated text is explicitly not authentic - EUR-Lex says so on the document - and only the Official Journal version has legal force. It also says nothing about how any member state applies the act: a regulation is directly applicable but the border practice, the evidence an officer may ask for and the national exceptions are in national law, which is published elsewhere.
We re-read it every 90 days. More about this source
«Relief may be granted only to persons whose normal place of residence has been outside the customs territory of the Community for a continuous period of at least 12 months.»The twelve months of residence outside the customs territory.
Read it at the sourceAbout this source
The Union's legal database. Publishes each act as adopted in the Official Journal and, separately, a consolidated version carrying every amendment to a stated date, identified as 0YYYYRNNNN-YYYYMMDD. The consolidated text marks each amended passage with the instrument that changed it.
Standing: Maintains the text in force
Cannot be cited for: A consolidated text is explicitly not authentic - EUR-Lex says so on the document - and only the Official Journal version has legal force. It also says nothing about how any member state applies the act: a regulation is directly applicable but the border practice, the evidence an officer may ask for and the national exceptions are in national law, which is published elsewhere.
We re-read it every 90 days. More about this source
«No relief shall be granted for: (a) alcoholic products; (b) tobacco or tobacco products; (c) commercial means of transport; (d) articles for use in the exercise of a trade or profession, other than portable instruments of the applied or liberal arts.»The four exclusions.
Read it at the sourceAbout this source
The Union's legal database. Publishes each act as adopted in the Official Journal and, separately, a consolidated version carrying every amendment to a stated date, identified as 0YYYYRNNNN-YYYYMMDD. The consolidated text marks each amended passage with the instrument that changed it.
Standing: Maintains the text in force
Cannot be cited for: A consolidated text is explicitly not authentic - EUR-Lex says so on the document - and only the Official Journal version has legal force. It also says nothing about how any member state applies the act: a regulation is directly applicable but the border practice, the evidence an officer may ask for and the national exceptions are in national law, which is published elsewhere.
We re-read it every 90 days. More about this source
«1. Except in special cases, relief shall be granted only in respect of personal property entered for free circulation within 12 months from the date of establishment, by the person concerned, of his normal place of residence in the customs territory of the Community.»The deadline, and the words that soften it: except in special cases.
Read it at the sourceAbout this source
The Union's legal database. Publishes each act as adopted in the Official Journal and, separately, a consolidated version carrying every amendment to a stated date, identified as 0YYYYRNNNN-YYYYMMDD. The consolidated text marks each amended passage with the instrument that changed it.
Standing: Maintains the text in force
Cannot be cited for: A consolidated text is explicitly not authentic - EUR-Lex says so on the document - and only the Official Journal version has legal force. It also says nothing about how any member state applies the act: a regulation is directly applicable but the border practice, the evidence an officer may ask for and the national exceptions are in national law, which is published elsewhere.
We re-read it every 90 days. More about this source
«1. Until 12 months have elapsed from the date on which its entry for free circulation was accepted, personal property which has been admitted duty-free may not be lent, given as security, hired out or transferred, whether for a consideration or free of charge, without prior notification to the competent authorities.»The obligation that outlives the import. Disposing of the goods inside the year without notifying the authorities is what article 8(2) then charges duty on.
Read it at the sourceAbout this source
The Union's legal database. Publishes each act as adopted in the Official Journal and, separately, a consolidated version carrying every amendment to a stated date, identified as 0YYYYRNNNN-YYYYMMDD. The consolidated text marks each amended passage with the instrument that changed it.
Standing: Maintains the text in force
Cannot be cited for: A consolidated text is explicitly not authentic - EUR-Lex says so on the document - and only the Official Journal version has legal force. It also says nothing about how any member state applies the act: a regulation is directly applicable but the border practice, the evidence an officer may ask for and the national exceptions are in national law, which is published elsewhere.
We re-read it every 90 days. More about this source
Practical notes
Dutch import turnover tax on a transfer of residence is a separate relief in national law and was not read for this record.
The Regulation is directly applicable, so this record is the same law as the Spanish, Portuguese, Italian and German ones. What differs between member states is the procedure for claiming it, which is national and is not read here.
- consolidatesCouncil Regulation (EC) No 1186/2009
EUR-Lex, Publications Office of the European Union
About this source
The Union's legal database. Publishes each act as adopted in the Official Journal and, separately, a consolidated version carrying every amendment to a stated date, identified as 0YYYYRNNNN-YYYYMMDD. The consolidated text marks each amended passage with the instrument that changed it.
Standing: Maintains the text in force
Cannot be cited for: A consolidated text is explicitly not authentic - EUR-Lex says so on the document - and only the Official Journal version has legal force. It also says nothing about how any member state applies the act: a regulation is directly applicable but the border practice, the evidence an officer may ask for and the national exceptions are in national law, which is published elsewhere.
We re-read it every 90 days. More about this source