Law / Shipping a car from USA to Poland [86]

Dear All,i am non-Polish, married to a Polish; we have been living abroad for the last 3 years, and we biught a car in 2009 , so 2 years old under my name as her husband; i have a residency in poland (one year residency renewable everyyear).The question is: we are relocating to poland for good, so if we want to ship the car, do we have to pay tax? or it is considered resettlment and no tax is needed? it is under my name, not her, but she is my wife,and i have residency.

I wait for your advices.Tx.