In 2024, Poland's total imports increased 2.2% to $379.50 billion, according to the United Nations COMTRADE database on international trade. The U.S. is one of Poland’s top three trading partners. Leading imports include machinery, nuclear reactors, and boilers; electrical and electronic equipment; and motor vehicles. Suffice to say, there is plenty of opportunity for exporting from the U.S. to the Polish market.

Exporting goods to Poland involves navigating a complex series of customs regulations, tax obligations, and documentation requirements. As a member of the European Union (EU), Poland adheres to its customs framework but also imposes specific national rules and procedures.

Below is a helpful Q&A with I.C.E. Transport on the essential steps and considerations for businesses looking to export goods based on customs regulations in Poland.

What is an EORI number and why do I need one?

Before initiating any import activities, businesses must obtain an Economic Operators Registration and Identification (EORI) number. This unique identifier is mandatory for customs clearance within the EU and is used across all member states.

Companies established within the EU should apply for an EORI number through their national customs authority. Non-EU companies must register for an EORI number in Poland prior to their first shipment into the country.

What about import duties and VAT for exporting to Poland?

Poland applies the EU's Common Customs Tariff (CCT) to goods imported from non-EU countries. Duty rates vary depending on the product's classification under the Harmonized System (HS) code. Importers can consult the Integrated Tariff of the European Communities (TARIC) database to determine applicable duties.

Goods imported into Poland are subject to VAT at the following rates:

• Standard rate: 23%
• Reduced rates: 8% and 5%. Qualifying goods include books, journals, pharmaceuticals, newspapers, unprocessed and basic food, memory disks, tropical and citrus fruit, hygienic articles, printed materials.

VAT is calculated based on the valuation of the goods, including cost, shipping, insurance, and any applicable duties – again using the item’s HS code. It’s typically a 10-digit number, where the first six digits are standardized worldwide, and the final four can vary by country.

This means a product classified under a specific 10-digit code in the U.S. might not have an exact match in the Polish or EU tariff schedule. Polish importers must manually cross-reference the U.S. code with the Polish version to ensure the product is categorized correctly. Usually, the first six digits will align, placing the item in the correct general category, while the last four must be fine-tuned to fit Poland’s system.

This step is crucial because the correct HS code determines the duty rate and VAT owed. Customs duty is a percentage based on the product’s value, and VAT is calculated on top of the customs value plus duty rate.

Using the wrong code can delay customs clearance or lead to overpayment or penalties. Accurate code matching is essential for smooth, compliant importing into Poland. This is where working with a qualified customs broker in Poland is invaluable in helping shippers correctly navigate the manual process.

What types of documentation are required per customs regulations in Poland?

To facilitate clearance under customs regulations in Poland, the following documents must be submitted:

• Commercial invoice: Details the transaction between exporter and importer, including description, quantity, and value of the goods.
• Packing list: Provides information on the packaging, including weight and dimensions.
• Bill of Lading (BOL): Serves as a receipt for the shipment and contract of carriage. A licensed NVOCC can issue its own house Bill of Lading, which has several advantages for shippers.
• Certificate of Origin: Indicates the country of origin, which affects duty rates.
• Import Licenses: Required for certain restricted goods.
• Entry Summary Declaration (ENS): Must be submitted electronically before goods arrive in the EU.

When do I need an import license, and what goods are restricted?

Certain goods require import licenses or are subject to restrictions based on customs regulations in Poland. These include, but are not limited to:

• Dual-use items: Goods that can be used for both civilian and military purposes
• Pharmaceuticals and medical devices
• Agricultural products and foodstuffs
• Hazardous materials and chemicals

Exporters should consult Poland's official "Import List" to determine if their goods require special permits or are subject to restrictions. The list, plus other helpful information on customs regulations in Poland, can be found in this commercial guide from the U.S. International Trade Administration.

When are duties waived for temporary import into Poland?

For goods intended for temporary use in Poland, such as exhibition items or professional equipment, the ATA Carnet system allows for duty-free and tax-free importation of non-perishable goods for up to one year. The Carnet must be validated by customs authorities upon entry and exit.

Andrew Rozek, president of I.C.E. Transport, a Non-Vessel Operating Common Carrier (NVOCC) with a legacy of facilitating shipments to and from Poland, said his company has seen recent examples of Carnet shipments involving hand tools for factory installations.

“Equipment was being shipped in to be assembled and installed in a factory, and a crew from overseas helping with the installation brought in their own tools,” Rozek said. “Once they were done, the tools were sent back and there were no duties and taxes because of their short-term use on a specific project and use of Carnet.”

How are goods classified (HS and TARIC codes)?

Accurate classification of goods is crucial for determining applicable duties and taxes. The Harmonized System (HS) code is an international system for classifying products. The EU uses the Combined Nomenclature (CN), which extends the HS code to eight digits, and the TARIC system further extends it to ten digits to incorporate EU-specific measures. Exporters must ensure that goods are correctly classified to avoid delays and penalties.

What about electronic documentation?

Poland uses electronic systems for customs declarations and procedures. Exporters must submit the Single Administrative Document (SAD) electronically through the Polish customs platform. And an Entry Summary Declaration (ENS) must be submitted electronically before goods arrive in the EU.

When can VAT be deferred under customs regulations in Poland?

Qualified importers in Poland may apply for VAT deferment, allowing them to account for import VAT in their periodic VAT returns instead of paying upfront. To be eligible, they must meet specific criteria, including a history of tax compliance and the use of simplified customs procedures.

Can I take advantage of bonded warehouses to defer Polish duties and taxes?

Bonded warehouses in Poland offer a strategic way to defer duties and taxes while storing goods under customs control. Imported goods can be held without immediate payment of VAT or import duties, providing cash flow and logistical flexibility. Goods can remain in a bonded warehouse for up to 90 days or longer, until they are either re-exported or officially cleared into Polish commerce.

This is particularly useful for businesses engaged in just-in-time shipments or distribution across multiple EU markets. Using a bonded warehouse can also streamline customs procedures and reduce compliance risk, especially for companies handling high volumes or goods requiring complex documentation.

What EU directives must be complied with?

Exporters shipping from the U.S. to Poland must ensure that their goods comply with relevant EU directives and regulations, including:

• REACH: Registration, Evaluation, Authorization and Restriction of Chemicals.
• CE Marking: for conformity with health, safety and environmental protection standards.
• WEEE: Waste Electrical and Electronic Equipment.
• RoHS Directive: Restriction of Hazardous Substances in electrical and electronic equipment.

Non-compliance with these requirements can result in goods being denied entry or subject to stiff penalties.

Should I engage with a customs broker?

Given the complexity of import procedures, many businesses opt to engage a licensed customs broker, or a licensed NVOCC with access to these services. These professionals can assist with:

• Preparing and submitting customs documentation
• Classifying goods and determining applicable duties
• Ensuring compliance with import regulations
• Facilitating communication with customs authorities

Expand into the Polish market with a strong partner in your corner

Exporting goods to Poland requires careful planning and adherence to both EU and national regulations. By obtaining the necessary registrations, accurately classifying goods, preparing required documentation, and understanding duties and taxes, shippers can successfully navigate customs regulations in Poland.

Using an experienced logistics provider well versed in customs regulations in Poland is a great way to streamline what can be a burdensome, complex process, ensure compliance, and avoid costly delays.

As the first American NVOCC that offered a freight collect bill of lading in Poland, I.C.E. Transport was a pioneer in the US–Poland shipping lane. Our strong freight volume there, through managing tens of thousands of shipments into and out of Poland, means reliable service at very competitive rates. And customs brokerage services in the U.S. and Poland enable I.C.E. to handle import and export customs clearance as part of a total global shipping solution.

Through working relationships with personnel at Polish ports, plus knowledge of EU customs processes, I.C.E. can ensure reliable shipment of your goods. And our bilingual staff at our Gdynia, Poland office ensures clear communication. To learn more, let’s start a conversation.