Tariffs and regulations
Tariffs and duty rates are constantly revised and are subject to change without notice.
Austrade strongly recommends you reconfirm these prior to selling to Poland.
For further information please visit the Polish Ministry of Finance Customs Service.
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.