Poland - Country Commercial Guide
Temporary Entry
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Permits are required for the temporary import of goods, which falls under the supervision of Polish customs officials. Written confirmation is required, stating that the goods will be sent from Poland on specific dates. A deposit is required for the import of the goods subject to clearance, which must equal the value of the goods to be exported or the total import customs duty and taxes. Commercial samples of zero or low value can usually be imported free of customs duty by means of a written statement to Polish customs confirming the value of the sample and that it will stay in the possession of the importing entity. Promotional materials must be clearly marked “no commercial value” in order to clear customs. Temporary imports may also enter Poland under an ATA (Temporary Admission) Carnet. The ATA carnet eliminates the complicated customs procedure related to temporary admission. The user of the carnet does not have to fill in the SAD document, customs declarations, or make deposits at all borders crossed (Krajowa Izba Gospodarcza).

More information on the ATA Carnet can be found at trade.gov.

As of May 2015, new EU-wide legislation applies to the Temporary Importation of means of transport. Existing regulation has been amended to exclude the possibility of misuse in case of Temporary Importation of means of transport.