Export of goods to Poland

How to prepare for the import of goods to Poland?

The basic legal act regulating tax issues regarding the import of goods is the Act of March 11, 2004 on Value Added Tax. According to it, import is the carriage of goods from the territory of a country that is not part of the European Union on the territory of the Republic of Poland. By importing goods, the entrepreneur receives a standard invoice for the purchase of goods and additional customs documents – SAD or its electronic equivalent, PZC. The customs document is the basis for the settlement of duty and input VAT. It is also valid due to the fact that in the case of importing taxable goods, VAT is not only based on the value of goods.

When importing goods, it is worth using the Customs Agency as an intermediary between the company and the Customs Office. The agency helps the company in preparing all the necessary formalities related to customs clearance. In addition, companies providing customs agency services are responsible for transhipment, warehouse or logistics. The broker will also help in the preparation of documentation regarding import clearance, document verification, and the Specialized Customs Agency will help you avoid unnecessary fees and mistakes.

Import of goods can be divided into: 

– simplified procedure

– general procedure

The simplified procedure – it allows replacing a traditional customs declaration with an electronic notification of the customs office about the delivery of goods to the place where the activities resulting from the simplified procedure are carried out.

The application for a simplified procedure is subject to prior authorization.

In addition, the entrepreneur is obliged not earlier than 6 months before importing to present to the head of the customs office:

– certificates of no arrears in payments of social security contributions due

– claims about the lack of arrears in payments of individual taxes constituting state budget income, exceeding separately from each title, including separately in each tax, respectively 3% of the amount of premiums due and due tax liabilities in individual taxes,

– confirmation of registration of the taxpayer as an active VAT payer.

The simplified procedure refers to simplifying the activities necessary to place goods under a customs procedure. It does not apply to the use of the procedure itself and its process. As a result of simplifications related to the use of simplifications, it is primarily possible to quickly dispose of goods. In the simplified procedure, VAT is not subject to payment “in advance” and is shown both on the side payable and charged on the VAT return, which is paid on the 25th day of the following month.

The tax obligation on the importation of goods arises at the time of the customs debt. It arises as a result of placing non-EU goods subject to import duties under one of the following customs procedures:

– admission to trading, including by virtue of final provisions,

– temporary admission with partial relief from import duties.

A customs debt also arises in the event of failure:

– one of the conditions required for placing non-Union goods under a customs procedure or for granting an exemption from duty or a reduced import duty rate due to the end-use of the goods.

– one of the obligations provided for in the customs legislation on the entry of non-Union goods into the customs territory of the Union, removal from customs supervision, movement, processing, storage, temporary storage, temporary admission of these goods or disposal in that area,

– one of the obligations provided for in the customs legislation regarding the end-use of goods in the customs territory of the Union,

General procedure:

The tax obligation in the import of goods arises at the moment of the customs debt (subject to Article 19 (8) and (9) of the VAT Act, which mainly concern goods under customs procedure of inward processing and customs warehousing, not being the subject of this study). The taxpayers pay VAT on the import of goods within 10 days from the date of notification by the customs authority of the amount of tax (subject to Articles 33a-33c of the VAT Act, which relate to a simplified procedure, a single permit and import of goods delivered in the form of shipments by the operator public). The amount of input tax is – pursuant to art. 86 par. 2 point 2 of the VAT Act – the sum of the tax amounts resulting from the customs document and the import declaration (with the exception of the simplified procedure).

Required documents:

customs declaration SAD,
invoice from the foreign contractor on the basis of which the customs value of the goods is determined,
a pro forma invoice in the absence of an invoice; specification of goods or a list of goods, if the invoice does not fulfill the role of specification,
documents necessary for the application of tariff preferences; declaration of customs value,
permission, permit or other documents, if required in connection with the export or import of goods,
current company documents (REGON; tax identification number, confirmation of the bank account, company registration confirmation depending on the type of entity such as, for example, KRS, certificate of entry in the business register or other),
other documents needed to determine the customs value and to determine the tax base of goods,
confirmation of the security lodgment of the amount resulting from the customs debt, if the security has been lodged,
a certificate issued by the manufacturer or a research institution entitled to it, containing chemical and raw material composition (up to 100%) and information required by notes to individual sections of the Customs Tariff, if such a document is necessary to determine the tariff classification of the goods,
other documents, if required by separate regulations or special regulations.

In the case of importing food products, it is also necessary to:

– EUR 1 certificate of origin

– Phytosanitary certificate

– Certificate confirming the absence of heavy metals (optional)

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