Supreme Court dismissed customs duty exemption claim for a car bought after permanent residence in Poland began.

The Supreme Court dismissed Ludmiła C.'s extraordinary review against the General Customs Office's decision to deny a customs duty exemption for her Volvo S 40. Although the National Administrative Court had initially granted the exemption, the Supreme Court found the car was purchased in Sweden on April 22, 1997, after she had already obtained her permanent residence permit in Poland on November 15, 1996. The court ruled that the statutory requirement for the vehicle to be used for personal or household purposes before the date of actual permanent relocation was not met because the acquisition occurred post-migration.