If you plan to transport goods to Poland, you need to know exactly which customs duties you will have to pay.
Import duties and taxes are mandatory when importing goods into Poland from any country outside the EU, whether we are individuals or legal entities.
The procedure therefore involves filing a customs declaration together with the required accompanying documents, along with paying the customs duties and taxes owed on the import of goods.
Poland customs duties – duties and taxes are calculated by adding up the value of the imported goods and the cost of transport and insurance. They must be paid within 10 days of the customs authority accepting the customs declaration.
Poland customs duty rates
Customs duty rates applied to goods imported into Poland generally range from 0% (applied to books, for example) to 17% (applied to apparel goods). Electronic products such as laptops, tablets, mobile phones, or digital cameras are exempt from customs duties.
We must also keep in mind that certain goods may be subject to additional duties depending on the country where they were manufactured. For example, bicycles made in China are subject to an additional (anti-dumping) duty of 48.5%.
VAT rates
The standard VAT rates for importing goods into Poland are 23%. Value added tax is calculated on the value of the goods, plus international transport and insurance costs, plus any transport charges owed.
The taxpayer liable to pay VAT on imports is the individual, legal entity, or organizational unit without legal personality that is required to pay the duties, including when, under customs regulations, the imported goods are exempt from duties or the duties have been fully or partially suspended.
Furthermore, the obligation to pay the duties falls on a taxpayer entitled to use the customs procedure covering inward processing, seasonal import, or processing under customs control, as well as on persons to whom the rights and obligations related to these procedures have been transferred, under various provisions.
Where taxpayers required to pay customs duties have appointed a fiscal representative, the representative becomes the taxpayer for VAT on imports of goods falling within the scope of the representative’s authorization.
Want simplified procedures? You’ll have to meet strict requirements
To use the simplified procedure that allows non-cash settlement of VAT on imported goods, you must obtain the appropriate authorization from the customs authorities. However, obtaining such a permit is subject to a series of strict requirements, including a positive audit carried out by the customs office for the importer’s or exporter’s location.
Such permits are granted to importers or exporters recognized by the customs authorities because of the scale of the customs operations they carry out.
For example, a haulier wishing to use this procedure must go through a reference period during which its imports or exports of goods can be reviewed by the customs authorities.
The law also provides for the possibility of using this procedure when the imported goods are included in the simplified procedure by an entity other than the haulier, and that other entity has been appointed by the haulier as its indirect representative within the meaning of customs regulations.
Practical tips on Poland customs duties:
For goods imported into Poland, there are minimum thresholds exempt from duties and VAT. In addition, customs duties are not charged if the value of the goods, excluding transport and insurance costs, does not exceed 150 euros. VAT does not apply if the value of the goods, excluding transport and insurance costs, does not exceed 22 euros.
Moreover, hauliers will be exempt from Poland customs duties and VAT if the total duties and VAT payable do not exceed 10 euros.
Those transporting tobacco or alcohol must pay the applicable excise duties, and additional customs charges may be levied to cover the costs of any examinations or tests for certain types of imported goods.
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Useful questions and answers – Poland customs duties
1. What duties do I have to pay at customs when I enter Poland with goods?
It depends on where the goods come from. If you transport goods from Romania or any other EU country, you don’t pay Poland customs duties – there is free movement of goods. Problems arise when you bring in goods from outside the European Union (for example from Ukraine, Turkey, or Asia). In that case, you pay customs duties calculated based on the contents of the shipment, its value, and the product’s customs code.
2. How much are customs duties if I enter Poland with goods from outside the EU?
There is no fixed amount for Poland customs duties – it depends on what you transport and what it’s worth. Each product has a specific customs code, and that code determines the duty rate under the European tariffs (which apply uniformly across the EU, including Poland). Depending on the category of goods, the duty can range from a few percent up to 20-30% or even more for certain products.
3. Do I have to pay VAT when importing into Poland?
Yes, you will pay import VAT in Poland. The standard VAT rate applied to products is the one set by Polish legislation and is calculated on the value of the goods plus customs duties (for non-EU transactions).
4. Can I avoid customs duties if it’s intra-Community transport?
Yes, if the goods come from another EU member state, you don’t pay Poland customs duties. In this case it is an intra-Community transaction, to which no import duties apply in Poland.
5. How do I calculate customs duties for specific goods?
Duties are calculated using the product’s tariff code (HS Code) and applying the corresponding duty rate. VAT is added on top of the customs duty plus the value of the goods. There are online calculators and official tariff tables that help you estimate the amount.
6. Do I have to pay Poland customs duties if I transport goods into Poland temporarily?
In certain special situations, such as temporary transit or exhibitions, some goods may be exempt from customs duties, but this requires additional documents and clear procedures at customs.
7. What documents do I need for customs formalities in Poland?
In general, you need a commercial invoice, a transport document, a customs declaration and, where applicable, specific certificates for certain product categories (health, agri-food, etc.).
8. Who pays customs duties in Poland: the sender or the recipient?
It depends on the agreed Incoterms. If the terms state that the sender pays the import costs, the sender pays the duties at customs. In other cases, the recipient may pay them on arrival.
9. Can I pay customs duties online when I enter Poland with goods?
Most modern procedures allow payment online or directly through the electronic systems of the Polish customs authorities, but it’s best to check the details before transit to avoid delays.
10. What is the difference between Poland customs duties and import VAT in Poland?
Customs duties are a tariff applied to goods imported from outside the EU, while VAT applies to the full value of the goods plus customs duties. VAT is collected on import, while customs duties are a charge specific to international trade.
