Last updated: 27.10.2025
Understanding Customs Regulations in Poland
Poland’s strategic location at the intersection of key European transport corridors, combined with its membership in the EU Customs Union, makes it a natural hub for global trade. However, foreign investors planning to import or export goods through Poland must navigate a dense and highly regulated customs framework.
This guide provides a practical overview of customs law in Poland as of 2025/2026, focusing on procedures, obligations, and risks that affect businesses operating across EU borders. Whether you are establishing logistics operations in Poland or expanding global supply chains, understanding the customs landscape is essential to ensure compliance and avoid costly delays or penalties.
Customs Regulations in Poland and EU
Poland’s customs procedures are governed primarily by EU customs law, which is directly applicable across all Member States. The most relevant legal acts include:
- Union Customs Code (UCC) – Regulation (EU) No 952/2013
- UCC Implementing and Delegated Acts
- Polish Customs Law – national rules that supplement or implement EU regulations
Although harmonized at the EU level, the application of customs law may vary depending on national infrastructure, administrative practices, and risk criteria used by customs authorities.
Key principle: Customs authorities in Poland do not create law – they apply existing EU and national rules to verify and control cross-border trade.
Role of Polish Customs Authorities
In Poland, the National Revenue Administration (Krajowa Administracja Skarbowa – KAS) is responsible for enforcing customs rules. KAS has broad powers to:
- Supervise import, export, and transit of goods,
- Verify origin, value, and classification of goods,
- Conduct customs controls, audits, and post-clearance reviews,
- Issue binding information on tariff classification or origin (BTI, BOI),
- Prevent smuggling, fraud, or violation of embargoes and trade sanctions.
KAS cooperates closely with other EU customs authorities through the EU Customs Risk Management System and various information exchange platforms.
Customs Procedures in Poland: Overview of Key Types
When importing or exporting goods through Poland, businesses must select the appropriate customs procedure based on the nature of the transaction and destination of the goods. The Union Customs Code outlines several procedures:
1. Release for Free Circulation (Import into EU Market)
This is the most common import procedure. Once duties and VAT are paid, and other formalities are completed, goods receive EU status and can circulate freely within the EU.
Used for: Permanent imports into the EU
Obligations:
- Submit customs declaration
- Pay customs duties and import VAT
- Provide certificates of origin, invoices, and transport documents
2. Export Procedure
Applied when goods leave the EU permanently. Exporters must lodge a customs declaration and obtain export clearance before shipping.
Used for: Deliveries outside the EU (e.g., to the USA, Asia)
Note: Exporters may be eligible for VAT exemption under certain conditions.
3. Transit (External and Internal)
Transit allows goods to move under customs control without payment of duties until they reach their final customs destination.
- External transit (T1): For non-EU goods moving within the EU
- Internal transit (T2): For EU goods moving through a third country before returning to the EU
4. Customs Warehousing
Goods may be stored in designated warehouses without paying duties or taxes until released for circulation.
Used for: Delaying duty payment, consolidating shipments
5. Inward and Outward Processing
- Inward: Non-EU goods can be processed in the EU without duties and later exported or released into circulation with applicable duties.
- Outward: EU goods may be temporarily exported for processing and then re-imported with duty relief.
6. Temporary Admission
Allows goods to be imported without full duties for temporary use (e.g., machinery for a trade fair).
How to Submit a Customs Declaration in Poland?
Every customs operation begins with a customs declaration, which must be submitted electronically via Poland’s PUESC system (Platforma Usług Elektronicznych Skarbowo-Celnych).
The Customs Declaration includes:
- EORI number (Economic Operators Registration and Identification)
- HS code (Combined Nomenclature – CN)
- Country of origin
- Customs value (transaction value or other valuation method)
- Transport details and Incoterms
Supporting documentation includes:
- Commercial invoice
- Bill of lading / transport documents
- Packing list
- Certificates of origin (if preferential treatment is claimed)
Important: Incorrect declarations (e.g., misclassification, underreporting value) can result in additional duties, interest, penalties, or criminal charges.
Import Duties and VAT on Goods in Poland
Customs Duties
Calculated based on:
- Tariff classification (CN code),
- Origin of goods (preferential agreements),
- Customs value (usually transaction value).
Duty rates can vary significantly depending on product and country of origin.
Import VAT
Goods imported into Poland are subject to 23% VAT (standard rate), unless a reduced rate applies. VAT is calculated on the customs value + duty + transport costs.
In certain cases, import VAT may be settled via the importer’s VAT return (reverse charge) if conditions are met.
Preferential Trade Agreements and Origin Certificates in Poland
Poland, as an EU Member State, participates in numerous preferential trade agreements, allowing reduced or zero customs duty for goods originating in partner countries.
To benefit from preferences, importers must present:
- EUR.1 certificate
- Origin declaration (if allowed under agreement)
- Statement on invoice (for approved exporters)
The origin must be proven and documented. False claims of preferential origin may result in duty recovery and sanctions.
Customs Inspections and Risk-Based Controls in Poland
Customs declarations are automatically risk-analyzed by the system. Based on this analysis, one of the following channels is assigned:
- Green channel – automatic clearance, no control
- Yellow channel – document check
- Red channel – physical inspection
Factors triggering customs controls include:
- Inconsistencies in documentation
- High-risk product categories
- Suspicious value declarations
- First-time importers or new EORI numbers
Random checks also occur. Importers must be prepared for document requests, physical examination, and delays.
AEO Status in Poland: Benefits and Requirements for Trusted Traders
Businesses that regularly import/export through Poland may apply for AEO status – a trusted trader designation recognized across the EU.
AEO Benefits:
- Fewer customs controls
- Priority clearance
- Easier access to customs simplifications
- Recognition in mutual recognition agreements (e.g., with Japan, UK)
AEO Requirements:
- Proven compliance history
- Sound bookkeeping and internal controls
- Financial solvency
While voluntary, AEO certification is increasingly seen as essential for international logistics operators and large importers.
Customs Guarantees and Deferred Payments
For certain customs procedures (e.g. transit, warehousing), businesses must provide a customs guarantee – usually in the form of a bank guarantee or cash deposit.
Poland also allows authorized traders to apply for:
- Deferred payment of duties and VAT
- Monthly customs declarations (instead of per-shipment)
These facilitations can improve cash flow but require good compliance records.
Post-Clearance Controls and Audits
Even after goods are released, customs authorities may conduct post-clearance audits to verify:
- Correct tariff classification and valuation
- Use of preferential origin documents
- Accuracy of declared Incoterms and transport costs
Audits may cover past transactions up to 5 years. Discrepancies may lead to retroactive duty collection, penalties, and loss of simplifications.
Penalties for Customs Law Violations in Poland
Polish customs authorities impose strict penalties for violations of customs law, including:
- Financial penalties for incorrect or missing declarations
- Interest on unpaid duties (currently 12% p.a.)
- Confiscation of goods (in case of smuggling or fraud)
- Criminal liability for intentional violations (e.g. false origin documents)
Penalties may apply even without intent if negligence is found.
Checklist for Compliant Import and Export Operations in Poland
- Register for an EORI number before starting operations
- Classify goods correctly using EU Combined Nomenclature
- Verify country of origin and understand preferential treatment rules
- Use reliable customs brokers familiar with Polish procedures
- Monitor Incoterms – they affect customs value and VAT obligations
- Keep detailed records for at least 5 years
- Apply for AEO status if operating at scale
Conclusion: Expert Legal Support for Customs Compliance in Poland
Operating in Poland offers access to the entire EU single market – but it also demands full compliance with a complex and evolving customs framework. From correct tariff classification to managing customs audits, the stakes are high for businesses engaged in cross-border trade.
If your company imports or exports goods through Poland, legal guidance can help ensure smooth procedures, avoid delays, and reduce compliance risk.
Contact our law firm to discuss how we can support your customs and trade operations in Poland or the EU.
