(Last updated: 27 Apr 2011)

Business etiquette

Business tips

Polish business people will want a clear understanding of what is to be dealt with in any meeting. A company profile and product literature should be provided.

Dress is conservative and wearing a suit and tie is the rule.

Surnames are usual until you are invited to use first names.

Polish people can be quite conscious of hierarchy.

Business cards are exchanged at the beginning of meetings and do not need to be translated.

English is widely spoken in business circles in big cities, but the option of interpreting should be offered.

Smoking is prohibited in public places.

Please also note: Bribery of foreign public officials is a crime. Australian individuals and companies can be prosecuted in Australia for bribing foreign officials when overseas. For more information, go to the Attorney General's Department on foreign bribery.

Tariffs and non-tariff barriers

Tariff

Poland adheres to the General Agreement on Tariffs and Trade (GATT)and is based on the Harmonised System. Customs regulations comply with the EU's European-wide directives. MFN treatment applies to Australian imports.

The majority of goods are subject to rates up to 30 per cent, although tariffs on spirits are more than 300 per cent and on some luxury items are more than 100 per cent.

Customs authority contact details:

Central Board of Customs
Glowny Urzad Cel
ul. Swietokrzyska 12
Skr. Poczt. 1000-916 Warsaw
Tel: +48 22 8267 155
Fax: +48 22 8273 427

Non-tariff barriers

Import licensing is required only for a limited range of products and are issued by the Minister of Economy. These include:

• Military items
• Radioactive materials
• Explosives
• Arms and munitions
• Highly flammable materials
• Goods subject to quota, temporary capital imports and products coming under international agreements requiring bilateral settlements

Other information:

• Import quotas are established for certain products.
• Annual tariff quotas are established for grains and meat, depending on the demand and supply situation.
• A range of products is prohibited for reasons relating to the protection of the natural environment, national security, public order, human, plant and animal health.
• Foreign exchange control is administered by the Monetary Policy Council (at the central bank) in consultation with the Minister of Finance.

Product certification, labelling and packaging

Labelling and marking

Specific labelling requirements are applied to foodstuffs. In particular, the contents (including all additives) and the date of production and/or validity should be clearly stated on the labels of most foods.

Use-by dates and descriptions of products and their ingredients in Polish are required for food, pharmaceuticals and cosmetics.

Certain types of leather are also subject to specific labelling requirements.

Special certificates

Animals, plants and their products are subject to strict controls and require health certificates from the approved authority in the country of origin.

Imports of pharmaceutical goods require documentation verifying registration in Poland.

Straw used as packing must be accompanied by a certificate of sterilisation issued by the approved authority in the country of origin, usually AQIS or the relevant state department of agriculture. Special quality certificates issued by the Polish Inspectorate of Standardisation are required for certain products. Exporters should seek the advice of Polish partners or agents in this regard to avoid documentary problems.

Packaging

Straw must be sterilised before it is used as packing (see 'Special certificates').

Goods should be securely packed, having due regard to the nature of the goods, means of transport and likely climatic conditions during transit and delivery.

Outer containers should bear the consignee's mark and port mark and be numbered (to accord with packing list) unless the contents can be otherwise readily identified.

The sales contract number should be shown on containers.

Methods of quoting and payment

Quotes in Euro, US dollars, Pound Sterling, FOB and CIF (Incoterms 2000) by pro-forma invoice. The method of payment will be stipulated in contract, usually by letter of credit, but terms may be requested for capital goods.

Documentary requirements

Poland is in the course of changing its legal system to conform to the legislation of the European Union, of which the country aspires to become a member. There are frequent changes to legal documentary requirements as a result. Australian exporters should not therefore fully rely on the wording of this country profile and should always consult Polish partners/representatives.

Commercial invoice

No prescribed form. Four copies are generally requested, although the required number will be stipulated in the contract.

All data required by the contract should be included in the invoice, including the contract number, the country of origin of the goods, full descriptions of the goods, net and gross weights, all marks and numbers and all itemised expenses to CIF value (Incoterms 2000).

It is recommended that invoices and other documents be prepared in the Polish language.

Fax signatures are not permitted. Original copies of documents and signatures are requested in some instances by customs authorities.

Bill of lading/airway bill

No special requirements. To Order bills acceptable.

Packing list

Not obligatory, but facilitates clearance.

Certificate of origin

Required when claiming preference and when restrictions on imports from certain countries are imposed to prove that goods do not come from the prohibited source.

Public health requirements

Animals, plants and their products require both Polish and English language health certifications issued by the approved authority in the country of origin. In Australia this is usually the Australian Quarantine and Inspection Service (AQIS), the Department of Agriculture, Fisheries and Forestry-Australia or the relevant state department of agriculture.

All foods must conform to sanitary and other requirements before importation is permitted. Many foods are also subject to sanitary inspection on arrival by the State Sanitary Inspection Agency.

Polish importers should be contacted for specific details prior to shipment.

All pharmaceuticals must be registered with the Instytut Lekow of the Ministry of Health and Social Welfare and be approved for sale in Poland.

The State Commission of Drugs of the Ministry of Health and Social Welfare is responsible for approving the quality of imported drugs.

Insurance

The advice of the importer should be sought. Insurance is generally arranged in Poland.

Weights and measures

The metric system.

Taxation

All companies intending to operate a business or undertake business activity are given a taxpayer identification number after registration with the appropriate local tax office. In order to calculate tax, all taxpayers are obliged by law to maintain private and individual tax accounts. The taxation system is uniform across the Republic of Poland, and only small differences may occur in local taxes. Generally, foreign companies and individuals pay the same taxes as Polish legal or natural persons. The exceptions to this rule are businesses where taxation is regulated by international treaties concluded by Poland (Agreements on Avoidance of Double Taxation). The main taxes iin Poland are:

• corporate income tax
• personal income tax
• tax on goods and services (VAT)
• excise tax
• stamp duty

VAT of 22 per cent is levied on the duty-paid value of most goods. A reduced seven per cent rate of VAT applies on products, such as basic foodstuffs, agricultural and forestry products, medical drugs, goods for children, clothes, musical accessories, press publications, certain agricultural machinery and building materials.

Excise tax is applied on luxury goods whether imported or locally produced. Goods affected include petrol, cars, alcohol, cigarettes, salt, furs, yachts, video cameras and certain television sets.

Banking and finance

The largest banks in Poland include:

• National Bank of Poland
• Bank Gospodarki Zywnosciowej
• Bank Handlowy w Warszawie
• Bank Ochrony Srodowiska
• Bank Przemyslowo-Handlowy
• Bank Slaski
• Bank Zachodni
• BIG Bank Gdanski
• BRE Bank
• Citibank
• ING Barings
• Kredyt Bank
• PKO Bank Polski

Credit cards (ie. Visa, Mastercard, Maestro, etc) are accepted in the majority of shops in larger cities.