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Food import from Ukraine to Poland

Imported food may be subject to one of the following procedures when entering the EU (including Poland):

• temporary admission with total relief from import duties – applies to goods that are imported into the Union with the intention of being re-exported. It does not allow their treatment or wear, but thanks to this it releases entrepreneurs from fees

• inward processing – submitting products to assembly, processing, assembly, renewal, regulation, etc.

• customs warehousing procedure – it allows you to postpone the payment of customs duties and requires permission from the appropriate authority, i.e. the customs office

• transit procedure – that is, the transport of goods through the territory of another country. It is divided into a direct category (foreign cargo is transported through the territory of the transit country without the right to store, tranship or change the means of transport) and intermediate category, for which the goods are stored for some time in another country

• introducing goods to a free zone – this is the moment of actual transport across the border

Transaction Model

When deciding to import food from Ukraine (or from any other country that is not a Member State of the European Union), you must first prepare a detailed contract. The contract is usually divided into several parts. One of them defines the subject of the contract. Then specify the quantity and quality of the product that is the subject of the transaction. It is also important to determine the exact characteristics of the goods. The desired parameters should also be mentioned. It is also necessary to specify the terms of the transaction in the contract, indicate the person paying the fees and specify the dates by which its individual stages will be implemented. Even details such as the way of packing the goods cannot be omitted.
The exporter’s responsibility is to organize and ship the goods. In this case, it should be remembered that there are differences in the case of road and rail transport (for example, costs or method of securing products), while the importer hires a customs agency and a Polish forwarder.
Customs clearance is another thing that awaits those trading with Ukraine. During it, remember to have all necessary documents. The receipt of goods is also strictly specified in the contract. In the case of food, it can be said that the goods are considered to have been delivered and accepted as to quantity when the condition after receipt is in line with the parameters specified in the contract.

Required documents

• a contract containing all the necessary data and information that we mentioned in the previous paragraphs
• original VAT invoice for the products
• CMR international waybill (basic document on the basis of which the goods are transported). The information on the CMR list concerns: sender, carrier, recipient, goods, date and place of dispatch, intended place of delivery, costs related to transport, instructions necessary to settle customs formalities and a list of documents handed to the driver.
• customs declaration (a document for customs authorities about the type, quantity and origin of products transported)
• certificate of origin of products and other documents that may be necessary for individual transactions.

Duties

International transactions are invariably accompanied by the topic of customs duties. For people who want to check the customs duty and get to know its rates, ISZTAR, i.e. the Integrated Customs Tariff System, comes to the rescue. It is updated on a regular basis, so you can be best prepared for the transactions carried out and related costs. There you will find, above all, current duty rates, the division and classification of goods, and restrictions and prohibitions on transport (if any).

VAT tax

The issue of VAT applies to all transactions, but with some it is possible to receive certain concessions and exemptions. Otherwise, if the tax-reducing conditions do not apply to us, we must pay it. First of all, you should be aware that the tax obligation arises as soon as the goods are released for free circulation. Its rate for food in Poland is 5%. In the case of goods placed under a processing procedure, for example, it arises when the goods are placed under it. The methods of accounting for VAT are also dependent on how the tax is calculated in the import procedure. The basic activity is a customs declaration, you can also settle in the VAT-7 declaration (submitted monthly to the tax office by the 25th day of the following month) or on the VAT-IM form (for entrepreneurs using centralized clearance). Taxes on customs declarations must be paid within the time limits specified as for the payment of the duty. When the customs authority issues decisions on the amount of tax within 10 days from the date of notification. Then we no longer show tax in the VAT-7 declaration. The VAT-7 declaration just mentioned concerns the situation of simplified customs procedures. To apply them, however, you need special permits from the customs office.
Remember to provide the customs and tax authorities with documents confirming tax settlement within four months, otherwise we will be subject to fines.