• Export and Import Regulations
• Customs Duties
• Customs Duties Exemptions

There is tremendous demand for various goods in Poland, which creates great opportunities for a broad range of exports, including medium-sized and small foreign producers. However, more and more companies start up new manufacturing operations each year and foreign exporters face strong and constantly increasing competition. More than a decade of economic transformations has created a large number of modern and innovative enterprises ready to expand into foreign markets. These companies offer a wide range of high quality products, often at very competitive prices.

Considering Poland's geographic location, its trade agreements and readiness to develop economic co-operation with foreign partners, the latter are expected to be flexible. Foreign companies may discover that in many cases it is more profitable to waive short-term profits for long-term gains and to invest in establishing more advanced forms of co-operation, including setting-up production facilities in Poland - the opportunities are plentiful.

Export and Import Regulations

All business entities in Poland, including companies with foreign capital, have equal access to foreign trade operations. Generally all goods and services can be traded without restrictions. There are, however, some usual exceptions. A license is required for imports and exports of products and technologies for the police and military sector, such as explosives, weapons and ammunition and their parts and accessories on the grounds of the Law on Economic Activity of 19 November 1999. Further, license are necessary for importing and exporting fuels and energy. Separate legislation covers exports and/or imports of some other goods, such as for example antics and hazardous substances require a permit.

The import or export of goods is subject to customs control, carried out on the basis of the SAD (Single Administrative Document), accompanied by customs declarations and a certificate of origin.

TOP

Poland is certainly not a newcomer to international co-operation. Being a member of GATT for 25 years, Poland took part in the negotiations of the Uruguay Round, presented tariff concessions with GATT member countries and signed the final protocol of the Uruguay Round. Poland also joined the WTO and adjusted its foreign trade regime to the requirements of WTO membership.

Poland’s customs policy is determined to a large degree by international trade treaties signed. These are the EU Association Agreement, EFTA, CEFTA and some bilateral agreements and undertakings within WTO.

Customs duties are calculated on the basis of the goods value, which is understood as the price paid or due (the acquisition price) inclusive of all costs borne by the buyer and not included in the price, such as transportation and insurance expenses, commissions, packaging and the various license fees relating to the purchase of the goods.

The Customs Code of 9 January 1997, in force since the beginning of 1998, provides the Council of Ministers with the possibility of regulating customs duties and tariffs so as to stimulate economic development in line with the country’s policy. On 20 December 2000 the Council of Ministers issued an ordinance adopting a new Customs Tariff.

The new Customs Tariff provides for the following types of rates:

• Autonomous, applied to commodities originating from countries other than WTO members and not covered by the most favoured nation clause and to which preferential rates do not apply. It is also applied if the conventional rate is higher than the autonomous one for the commodity in question, or if it has not been defined. In the absence of a preferential customs rate, the autonomous rate also applies to commodities coming from those countries included in the list of developing countries and from the least developed countries that are not on the list of WTO countries and are not subject to the most favoured nation clause,

• Conventional, applied to commodities coming from WTO countries and regions as well as countries to which Poland granted the most favoured nation clause within bilateral trade agreements or unilaterally, unless it is higher than autonomous,

• Preferential, applied in line with the Polish system of customs preferences, providing for two kinds of rates for commodities coming from the developing and the least developed countries,

• Reduced, applied to commodities coming from the EU, EFTA, the Czech Republic, Slovakia, Hungary, Slovenia, Bulgaria, Romania, Lithuania, Latvia, Estonia, Turkey, Israel and the Faroe Islands.

In all cases certificates of origin complying with WTO standards must be submitted. If the country or region of origin cannot be established, then the higher of the autonomous and conventional rates is applied, increased by 100%.

TOP

Some items are exempted from customs duties, including models and samples of non-commercial value, brought to Poland for publicity purposes, for a limited period of time or in order to be exhibited.

Fixed assets constituting a foreign partner's non-monetary contribution (in kind) into a joint venture are also exempted, provided that the ownership of the goods is not transferred for a period of 3 years from the date of customs clearance. Companies with foreign participation, which have their registered seat on the territory of the Republic of Poland, are subject to customs exemptions.  The term "fixed assets" is clearly defined and includes machines, facilities and means of transport constituting separate ownership and other complete and capable of being used objects whose term of use exceeds one year.

Customs exemption is granted after submitting, together with the documents necessary for the customs clearance, charter or articles of association, a current excerpt from the National Court Register, or the resolution of partners or shareholders on increasing the company's capital by a non-monetary contribution. Customs clearance of goods subject to customs exemptions can be completed only in specific customs offices. The total value of customs exempted goods cannot exceed the value of contribution in kind - as defined in a deed of foundation and in an entry to the commercial register.

Apart from dealing with simple imports and exports the Customs Code provides special procedures giving grounds to customs duties exemptions, repayments and suspensions for goods that are brought, or brought back to Poland on specific purposes. These procedures include temporary customs clearance, clearance of goods in transit, clearance of goods refined abroad and clearance of goods earmarked for; customs depot, refining, processing under customs custody. Application of these procedures envisages, for example, repayment of all customs duties levied on raw materials, semi-finished goods and assembly elements used in the manufacture of exported goods, provided the administrative requirements are met.

TOP