Poland - Country Commercial Guide
Customs Regulations

Includes customs regulations and contact information for this country's customs office.

Last published date: 2021-09-03

Poland as one of the 27 member states of the European Union is a member of the Customs Union. 

The EU Customs Union means there are common customs duties on imports from outside the EU, common rules of origin for products from outside the EU, and no customs duties at internal borders between the EU Member States. 

Customs Information Service 

Poland as a member of the European Union is also a member of the EU 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 that 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 industrial goods (4.2% 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 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 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 Community’s international trade.

The Electronic Services Portal of the Customs Service (PUESC) represents a single access point to e-services provided by the Customs Service: https://www-2.puesc.gov.pl/en/puesc


National Revenue Administration 

State Tax and Customs Administration 

Customs Department (https://www.gov.pl/web/kas)

ul. Swietokrzyska 12 

00-916 Warszawa 

Tel. +48 22 694 50 05, +48 22 694 55 58 

Fax: +48 22 694 43 03 

E-mail: Sekretariat.DC@mf.gov.pl 



Customs Information Center 

Customs Office in Katowice 

ul. Bielska 47a 

43-400 Cieszyn 

Tel. 801 055 055 

Tel. +48 22 330 03 30