Last updated: 19.06.2026
Detention of Goods at the Border in Poland
Customs and tax inspection is an organized procedure carried out by the National Revenue Administration (KAS). Its primary purpose is to monitor compliance with applicable regulations and combat illegal practices such as smuggling, tax evasion, and other regulatory violations.
These activities are essential for the security and transparency of international trade, ensuring that both the state and the European Union receive the customs duties, excise duties, and VAT revenues to which they are entitled. It is worth noting that customs duties form a significant part of the EU budget; in 2025 alone, they accounted for approximately 14% of the Union’s budget revenue.
In practice, customs authorities often face the challenge of balancing two competing objectives: facilitating lawful trade through fast and efficient procedures, while also conducting effective and rigorous customs controls.
Customs Clearance in Poland: Key Formalities for Import and Export
A correct customs declaration is the essential starting point for any import or export transaction. It is an official act by which a person expresses, in the required form, the intention to place goods under a specific customs procedure. The declarant is fully responsible for the accuracy and completeness of the information provided in the declaration, as well as for the authenticity of the attached documents. If the declaration does not meet the formal requirements, the customs authority will refuse to accept it.
To ensure that customs clearance proceeds smoothly, a number of key documents must be presented to the authorities, including:
- Commercial invoice – the basis for verifying the transaction and determining the customs value.
- Shipping documents / transport invoices – confirming the fact and costs of transport.
- Certificates of origin – necessary to document the preferential origin of goods and reduce the customs duty rate.
Goods Stopped at Customs in Poland? What Importers Need to Know
Check the video below, where Marcin Kręglewski explains what international companies should do when their goods are stopped at the Polish border, and why a fast, precise response can help avoid escalating customs delays, storage costs, and supply chain disruption.
Customs Inspection by the National Revenue Administration (KAS)
KAS officers have a wide range of inspection tools at their disposal. Inspections may take the form of document analysis, such as verifying the accuracy and validity of declarations, or a physical examination of goods.
Within the scope of its powers, KAS may, among other things:
- Conduct physical inspections of goods and means of transport, using, among other tools, technical equipment and service dogs.
- Take samples of goods, raw materials, and semi-finished products for detailed testing and analysis, for example in accredited customs laboratories or with the assistance of expert consultants.
- Detain vehicles and vessels subject to customs inspection.
- Enter business premises, including buildings, places where tax records are stored, and even residential premises connected with the activities of the inspected entity.
Why Goods Are Detained at the Border: Common Customs Issues
Goods may be detained at the border for a variety of reasons. The most common include:
Missing Customs Documentation and Formal Deficiencies
If goods are subject to restrictions or prohibitions, for example due to the absence of required safety certificates or CE marking, and the business operator fails to meet the relevant requirements, the customs authority will not release the goods. It may even seize them and order their forfeiture.
Brand Protection and Intellectual Property Rights Infringement
The National Revenue Administration (KAS) plays a key role in identifying and detaining goods that infringe intellectual property rights, including counterfeit and pirated goods. The authority may suspend the release of goods at the request of the rights holder or on its own initiative. Importantly, the intellectual property rights holder may request the destruction of goods infringing intellectual property rights even without initiating court proceedings.
Tariff Classification Disputes and CN Code Issues
Disputes over the correct CN code are a common source of conflict. A different classification may result in higher customs duties or attempts to impose additional charges and excise duties.
Undervaluation of Customs Value
As a rule, the customs value is the transaction value, meaning the price actually paid. If the National Revenue Administration (KAS) has reasonable doubts as to its accuracy, it will request additional evidence. If that evidence does not resolve the authority’s concerns, KAS may reject the declared value and calculate the amount due independently.
What to Do if Goods Are Detained by Customs in Poland
Prolonged customs disputes and the detention of goods can generate significant costs for businesses. An effective tool in situations where the final amount of customs duties is still being verified is the provision of financial security.
Customs authorities require such security to guarantee coverage of potential or existing customs debt and tax liabilities.
Once the importer secures the disputed amount with the authority, for example in the form of a deposit or bank guarantee, the goods may be released for circulation even before all formalities and verification procedures have been completed. This helps maintain supply continuity while protecting the interests of both parties.
Special Customs Procedures for Goods Detained at the Border
The detention of goods due to formal deficiencies does not necessarily mean that the goods will be seized or returned to the country of dispatch. Businesses may use special customs procedures that provide time to resolve the issue without disrupting cash flow.
Temporary Storage Facility for Detained Goods
Before goods are placed under the appropriate customs procedure, they may be placed in a temporary storage facility. Non-Union goods may remain there under customs supervision for up to 90 days. This period allows the business to complete the missing documentation without having to pay customs and tax liabilities immediately.
Customs Warehouse as a Solution for Delayed Clearance
If resolving the issue requires more time, the goods may be placed under the customs warehousing procedure. However, it should be remembered that placing goods in a customs warehouse requires the possession of appropriate documents identifying the goods, such as a commercial invoice, packing list, and waybill.
The main advantage of this mechanism is that it gives the owner of the shipment an unlimited amount of time to complete the documentation required for the final release of the goods within the European Union, including certificates, tests, or CE marking. It also allows goods to be stored long-term without paying customs and tax liabilities. The business pays customs duty and VAT only when the goods are removed from the warehouse and released for circulation.
Importantly, the business does not need to own a temporary storage facility or obtain authorization to operate its own customs warehouse. Many customs agencies, freight forwarders, and logistics operators provide such services commercially by renting space in warehouses approved by customs authorities.
Post-Clearance Customs Audits in Poland
The successful release of goods at the border does not mean that the risk for the business has ended.
Customs authorities have the right to verify the accuracy of declarations after the goods have already been released, as part of a post-clearance audit. Although such inspections usually interfere less with ongoing logistics processes, they give officers full access to the documentation, accounting records, and IT systems of the declarant or its contractors.
The amount of customs duties paid may be adjusted by the authorities within three years from the date on which the customs declaration was accepted. In addition, the Union Customs Code requires importers to retain all commercial documentation for possible customs inspection for at least three years. In Poland, however, under the Tax Ordinance, documentation must be retained for at least five years.
Business Rights During Customs Inspection
The inspected entity is not without protection. It has the right, among other things, to:
- Be present or represented during the taking of samples and the physical inspection of the cargo.
- Submit explanations and objections to the delivered inspection report within 14 days.
- Request correction of the customs declaration after its acceptance, as well as challenge and appeal against customs decisions issued by the authorities.
Many importers make operational mistakes by submitting declarations containing false or incomplete data, which may result in sanctions imposed by KAS. The regulations clearly state that responsibility for the data provided rests with the declarant.
How, then, can businesses protect themselves? The strongest form of prevention against an arbitrary change of tariff code or the questioning of preferential origin is the use of Binding Tariff Information (BTI) and Binding Origin Information (BOI). At the request of a business, customs authorities may issue an official classification decision in advance, which is binding on customs administrations throughout the EU.
AEO Certification in Poland as Protection Against Customs Risks
The most effective way to “survive” customs controls is to minimize them by obtaining Authorized Economic Operator (AEO) status. This is an EU certificate of reliability that provides:
- a reduced number of inspections, meaning fewer document checks and physical inspections,
- priority treatment, meaning that inspections are carried out ahead of others,
- easier access to customs simplifications.
Regular internal audits, proper archiving of records, and close, proactive cooperation with appraisers and laboratories in disputed situations are also extremely important.
Legal Assistance for Goods Detained by Customs in Poland
Goods detained by customs can often be avoided through proper preparation. Our law firm provides comprehensive customs audits, assistance in obtaining Binding Tariff Information (BTI), and support with AEO certification.
Our law firm provides comprehensive legal services in customs matters, including support with customs and VAT obligations, import duties, import VAT, export customs clearance, and situations where a customs debt arises. We assist clients in contacts with the customs office, Polish customs authorities, national customs administrations, and, where relevant, matters involving the wider EU customs framework, the EU customs union, and the customs territory of the European Union.
For more information on customs law in Poland, please check our Guide.
