🇵🇱 Import Customs & Duties: Poland
Quick Facts
Duty-free threshold
$0
Duty applies from $0
VAT / Sales Tax
23%
CIF value + duty. Reduced rates: 8% for food, books, pharmaceuticals; 5% for basic food products.
Clearance Time
1-3 days
typical processing
Duty Rates by Category
| Category | Duty Rate | HS Chapter |
|---|---|---|
| Electronics | 0-3.7% | HS 85 |
| Clothing | 12% | HS 61-62 |
| Footwear | 8-17% | HS 64 |
| Food products | 0-26% | HS 01-24 |
| Machinery | 0-4% | HS 84 |
| Cosmetics | 2.5-6.5% | HS 33 |
| Books | 0% | HS 49 |
| Toys | 0-4.7% | HS 95 |
Rates shown are for standard goods. Exact rate depends on the HS code of your item.
Import Duty Calculator
Customs Clearance Process
Poland uses the EU Common Customs Tariff (CCT) and TARIC system. Customs declarations via AIS/CELINA electronic system. As EU member, goods from other EU countries move freely. Non-EU imports require standard customs declaration (SAD).
What to Actually Expect
Efficient EU customs procedures. Poczta Polska parcels clear within 1-3 days. Express couriers same-day clearance. IOSS system for e-commerce under €150 simplifies VAT. Polish customs modernized significantly since EU accession.
Required Documents
Commercial Invoice
Item description, quantity, value, sender and receiver details
Packing List
Detailed description of contents in each package
Customs Declaration (CN22/CN23)
Required for postal shipments
Air Waybill (AWB)
Generated by the carrier when booking the shipment
Certificate of Origin
May be required for reduced duties (FTA/preferential rates)
Export/Import License
For restricted goods (electronics, medicines, chemicals)
Import License Requirements
EU-wide licensing for controlled goods: dual-use items, weapons, certain textiles and steel quotas. SANEPID certification for food. Polish Office for Registration of Medicinal Products for pharmaceuticals.
Certificate of Origin
EU rules of origin apply. EUR.1 for EU FTA partners. GSP Form A for developing countries. Binding Origin Information (BOI) available from Polish customs authorities.
Learn more →Prohibited & Restricted Items
Prohibited
- xNarcotics and illegal drugs
- xExplosives and flammable materials
- xWeapons and ammunition
- xCounterfeit goods
- xCounterfeit currency and documents
Restricted (permit required)
- !Medicines and pharmaceuticals
- !Food and beverages
- !Plants and seeds
- !Electronics (lithium batteries)
- !Perfumes and cosmetics (volume limits)
Useful Links
Duty & Tax Estimate
Estimated import charges when shipping goods to Poland:
| Goods Value | Duty | VAT/Tax | Total Charges |
|---|---|---|---|
| $50 | $2 | $12 | $14 |
| $100 | $4 | $24 | $28 |
| $200 | $8 | $48 | $56 |
| $500 | $21 | $120 | $141 |
| $1000 | $42 | $240 | $282 |
Estimates only. Actual duties depend on product category and HS code.
Popular routes to Poland
Frequently Asked Questions
What is the duty-free threshold for Poland?
Poland has no duty-free threshold. All imported goods are subject to duties regardless of their value.
What is the VAT rate on imports to Poland?
The VAT/tax rate on imports to Poland is 23%. VAT applies to: CIF value + duty. Reduced rates: 8% for food, books, pharmaceuticals; 5% for basic food products.
How long does customs clearance take in Poland?
Typical customs clearance in Poland takes 1-3 days. Express shipments usually clear faster.
What documents are needed to import into Poland?
To import into Poland, you typically need: commercial invoice, packing list, bill of lading/airway bill, and customs declaration. Some goods may require a certificate of origin or import license.
What items are prohibited from import into Poland?
Poland prohibits the import of narcotics, weapons, counterfeit goods, certain animal products, and hazardous materials. Restrictions may also apply to alcohol, tobacco, pharmaceuticals, and certain electronics.