Poland, as one of the 27 member states of the European Union, is a member of the Customs Union. The basic rules of the EU Customs Union include: no customs duties at internal borders between the EU Member States; common customs duties on imports from outside the EU; common rules for origin of products from outside the EU; and common definition of a customs value. Poland has adopted the Common Customs Tariff (CCT) of the EU which applies to goods imported from outside Europe, while transactions carried out between Poland and the European Economic Area (EEA) countries are free of duty. In general, EU external import duties are relatively low, especially for basic and raw goods (around 5% on average). Applicable customs duty for a specific product imported from a selected country of origin, can be found on the TARIC website.

The combined Nomenclature of the European Community (EC) integrates the Harmonized System (HS) nomenclature and has supplementary eight figure subdivisions and its own legal notes created for community purposes. For goods from outside Europe, customs duties are calculated ad valorem on the Cost, Insurance and Freight (CIF) value, in accordance with the Common Customs Tariff (CCT) for all the countries of the Union. Customs authorities are primarily responsible for the supervision of the EC’s international trade.

See also the Tax and Customs Electronic Services Portal PUESC.