Poland Import VAT and Duty: Rates & Calculation

Polish VAT Rates

• Standard Rate — 23%
• Reduced Rate — 8% (food, books)
• Super-Reduced — 5% (certain goods)

Customs Duty

0-12% depending on HS code. Check EU TARIC for specific rates.

VAT Calculation

VAT Base = CIF Value + Customs Duties

VAT = VAT Base × 23%