As part of the EU, Poland follows the Union Customs Code (UCC), which, at a basic level, streamlines customs operations across all member states. However, importers and exporters must also navigate local tax and customs duty risks associated with country-specific law enforcement, IT systems, and tax-related requirements.
The following points can be considered the main priorities on the roadmap for customs clearance risk management at present.
Accurate tariff classification, customs valuation, and compliance with trade agreements
Establishing the correct customs classification, values, and origin of goods is key to preventing under- or overpayment of duties and VAT.
The EU Combined Nomenclature (CN) is updated annually to reflect changes agreed at the international level, including adjustments by the World Customs Organization and World Trade Organization, as well as technological developments. Interpretations of these codes can change over time due to new rulings or guidance. Polish customs authorities frequently review the CN codes for goods, especially in emerging sectors such as hybrid cars and smartwatches.
New explanatory notes or regulations, such as those regarding smart bands (leading to duty rate changes from 0% to about 4.5%), often trigger customs controls.
Classification affects not only customs duties but also VAT and excise duties (for products such as cars, alcohol, tobacco, or energy), and misclassification can result in sanctions violations.
Once classification is established, importers must focus on the correct valuation and origin of goods. They need to determine which of the six methods of customs valuation applies and identify any additional costs to be included.
The EU offers valuation simplifications and will introduce binding valuation information decisions from December 1 2027. Until then, customs operators with valuation decisions issued in one member state must confirm the approach with customs authorities in other member states. Polish customs authorities are particularly meticulous when assessing customs value and the origin of goods, requiring importers to scrutinise their supply chains before applying for confirmation or authorisation.
VAT alignment
Aside from connections to classification, valuation, and origin, other key customs and VAT-related areas include the following:
How to pay/settle VAT? Importers in Poland may pay import VAT in cash or settle it in their VAT returns under certain conditions.
Does the importer have the right to deduct import VAT?
Is the 0% VAT rate (exemption) applicable for export?
From an export perspective, the upcoming changes to the Automated Export System and Export Control System 2 PLUS, effective from October 31 2024, are crucial. These systems ensure VAT declarations match customs-relevant documents. Although these systems will still use the XML format for documents, the names of messages from customs authorities will change.
For many years, Polish tax authorities insisted on using only customs exit documents to apply the 0% VAT rate for exports. However, recent rulings, following appeals against the narrow interpretation of the EU VAT Directive, have clarified that other documents proving goods have left the EU should also suffice.
Sanctions awareness and due diligence
Since 2022, the European Commission has advised economic operators in the EU to take appropriate due diligence measures to prevent the circumvention of sanctions on goods.
Special attention must be given to exports of goods to countries in the Eurasian Economic Union (EAEU), as goods in any EAEU member state can circulate freely throughout the union. An enhanced focus is also on imports from third countries where goods can easily be diverted to the EU, particularly from countries that do not enforce restrictions on imports from Russia and Belarus (especially EAEU countries).
In 2024, EU customs authorities have increased their focus on enforcing sanctions and due diligence, with Polish authorities examining the awareness of end users throughout the supply chain, starting from the manufacturer. Sanctions compliance remains a developing area, as new circumvention practices are continuously being discovered. Additionally, Directive (EU) 2024/1226, which criminalises sanctions violations, must be incorporated into the legislation of all EU member states by May 20 2025.
Summary of the customs clearance landscape in Poland
Managing customs clearance risks in Poland requires proactive strategies. Staying compliant is essential for efficient, cost-effective, and safe trade operations.
By addressing common pitfalls such as classification errors, incorrect valuations, and missing documentation, importers and exporters can avoid costly delays and penalties, especially as customs systems evolve. Additional risk areas are associated with VAT requirements and sanctions due diligence.
