Imports of liquid fuels to Poland require an entry in the register of importing entities

From January 16, 2017, pursuant to the amendment to the provisions of the Act of April 10, 1997 – Energy Law (Journal of Laws of 2012, item 1059, as amended), entities planning to import liquid fuels into Poland must be entered in the register of importing entities, kept by the President of the Energy Regulatory Office, before they start to implement the intended purpose.

Who should be entered in the register

In the register of importing entities can be entered natural persons, legal persons or organizational units without legal personality which import liquid fuels by themselves or through another entity, i.e. bring liquid fuels from another EU Member State (intra-Community acquisition of goods), or from third country (import) on Polish territory.

Before an entity submits an application for entry into the register of importing entities, it has to check whether the activity planned by it does not require obtaining a license. If the entity apart from import also plans to manufacture, store or transship, transmit or distribute, turnover, including foreign trade in liquid fuels specified in the Ordinance of the Minister of Energy of December 15, 2016 on a detailed list of liquid fuels whose manufacturing, storage or transshipment, transmission or distribution, trade, including foreign trade, requires a license and whose import requires an entry in the register of importing entities (Journal of Item 2039) (hereinafter – the Regulation) then he must obtain a license instead of an entry in the register of importing entities.

Exemption from the obligation to enter the register of importing entities is also granted to entities importing liquid fuels intended for use during transport and imported in standard tanks for commercial vehicles, installed in special containers or aircraft or vessels.

List of liquid fuels import of which requires an entry in register

Only the import of liquid fuels specified in the Regulation provided to the obligation of the entry in the register of importing entities requires. The Regulation includes names of individual types of liquid fuels and their codes in accordance with the Customs Nomenclature (CN).

Detailed description of liquid fuel types can be found in Commission Implementing Regulation (EU) No 2016/1821 of October 6, 2016 amending Annex I to Council Regulation (EEC) No 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff.

Criminal liability for the lack of entry in the register

Import of liquid fuels without a required entry in the register is threatened with a fine up to PLN 2,500,000.

Application for entry in the register

The application for entry into the register of importing entities should be submitted using a form approved by the President of the Energy Regulatory Office and sent to the address of the regional office of the Energy Regulatory Office, competent for the seat of the entity (addresses are available on the office’s website).

The application for entry into the register is free of charge.

Who can not be entered in the register

The entity that has been sentenced by a final court judgment for an offense or tax offense related to the subject of economic activity covered by the Energy Law Act or entity that is in arrears in taxes (including customs duties) constituting income of the state budget can not be entered, or, in the case of entry, should be striken off.

Deletion from the register

The entity that during the next 6 months has not imported liquid fuels or if there are circumstances excluding the possibility of entering the entity in the register indicated in the above paragraph will be striken off the register. The decision in this matter is taken by the President of the Energy Regulatory Office ex officio.

In addition, entity can be striken off the register within 7 days from the date of cessation of the importation of liquid fuels by way of a decision of the President of the Energy Regulatory Office based on the application of the importing entity.

In case on any inquiries contact us on [email protected]