Customs Clearance in Poland

Who Clears Your Goods in Poland

Customs administration in Poland sits with Krajowa Administracja Skarbowa (KAS), the National Revenue Administration. The declaration framework is EU Union Customs Code, with declarations lodged through the PUESC platform and processed in AIS (the Import System).

Registration You Need in Poland

EU EORI with a PL prefix is required before the first commercial declaration is lodged in Poland, and it is the identifier KAS expects on the entry. EORI is an EU-wide registration, so a number issued in one member state is generally valid across the union, but declarations are lodged against the national system of the country where the goods are presented — for Poland that is EU Union Customs Code, with declarations lodged through the PUESC platform and processed in AIS (the Import System).

The Poland Declaration Sequence

1. Register for EORI before the first shipment
2. Classify the goods to the correct TARIC commodity code
3. Establish the customs value on a CIF basis
4. Lodge the declaration electronically
5. Assess and pay duty; account for import VAT
6. Goods released to free circulation

Documents Checklist for Poland

• Commercial invoice
• Packing list
• Bill of lading or airway bill
• EORI number
• Certificate of origin, where preference is claimed
• Licences or permits for controlled goods

Clearance Points Specific to Poland

Gdansk handles the largest share of Poland's China-origin container traffic, with Gdynia serving northern Poland and Szczecin-Swinoujscie serving the west. Because these are Baltic ports, services frequently connect through a North European hub before the final Baltic leg, so transit planning should allow for the feeder connection. Poland's road and rail network then carries cargo onward into Central and Eastern Europe, which is why a substantial share of Polish imports is redistributed beyond the Polish border.

Beyond the standard EU sequence, these are the Poland-specific points that most often decide how smoothly a first shipment clears:

• Polish standard VAT is 23%, with reduced rates of 8% and 5%
• Declarations are lodged through the PUESC platform and processed in AIS, the Import System
• ISPM 15 treatment and marking for all wood packaging

Common Poland Clearance Errors

• Commodity code copied from a similar product rather than classified properly
• Freight and insurance omitted from the customs value
• Invoice values inconsistent with the transport document
• Wood packaging without ISPM 15 treatment and marking
• Missing licences for restricted or controlled goods