Information on the process and costs of handling customs and tax declarations from July 1 this year.
As of July 1, 2021, new regulations regarding the submission of customs declarations and the collection of VAT by postal operators will come into force across the EU. From that date, every recipient of goods originating outside the European Union will be required to pay customs and tax duties. Poczta Polska will handle this process, with some exceptions.
Poczta Polska will help recipients of parcels worth up to 150 euros with customs declarations.
Poczta Polska offers recipients a convenient, comprehensive service related to customs and tax clearance of goods. The simplest option, for shipments valued up to €150, does not require any action from the recipient, such as contacting the Customs Office or the National Tax Administration. Poczta Polska has a statutory power of attorney (so-called default power of attorney), authorizing it to submit an electronic customs declaration on behalf of the recipient.
Shipments worth up to 150 euros will be charged:
- VAT (excluding purchases made under the IOSS procedure),
- postage for making a customs declaration at a fixed amount of PLN 8.50.
It's worth noting that the postal fee for filing a customs declaration is the same as the current Poczta Polska price list for presenting parcels from abroad subject to customs duties or any other similar charges for customs inspection. In the event of the recipient's absence or inability to pay, the parcel will be notified. Returns to the sender will normally occur after 14 days of waiting at the post office, or sooner if the parcel is refused during the postman's visit. It's worth remembering that Poczta Polska couriers have payment terminals, so payment by card is possible. In the event of a postman's visit, cash is currently the accepted payment method.
Recipients of parcels who wish to make a customs declaration themselves or appoint a customs agent should submit a declaration of waiver of the use of the default power of attorney to the post office.
Shipments worth between 150 and 1000 euros require a power of attorney from the Post Office.
Shipments worth between 150 and 1000 euros will be charged:
- VAT,
- customs duties,
- postage for making a customs declaration at a fixed amount of PLN 8.50.
Importantly, the recipient of a shipment valued between €150 and €1,000 must first grant the Post Office a power of attorney to file a customs declaration. Failure to do so will result in a letter notifying them of the need to file a customs declaration at the post office or its branch (but not at a postal agency). The shipment will only be declared after receiving the power of attorney.
Powers of attorney granted to Poczta Polska can be one-time (reporting a specific shipment), temporary, or permanent (for individuals who regularly collect goods from outside the European Union). Powers of attorney can be granted to Poczta Polska at post offices or their branches (this is currently not possible at postal agencies) through verbal communication. Individuals must present proof of identity, while legal entities must provide their Tax Identification Number (NIP), EORI, and National Business Registry Number (REGON). The signature on their behalf must be made in accordance with the method of representation in the National Court Register. The postal employee enters the provided data into the system and prints a copy of the power of attorney, which the customer signs.
Parcels with a value exceeding EUR 1,000 or containing excise goods are not subject to customs declaration by Poczta Polska.
In the case of shipments with a value exceeding EUR 1,000 or shipments containing excise goods, a customs declaration by yourself or through an appointed customs agent will be necessary - Poczta Polska does not currently provide a customs declaration service for such shipments.
Popular shopping platforms can calculate VAT themselves at the time of purchase
Following the entry into force of new regulations, the European Union has developed a mechanism allowing online stores and sales platforms to collect VAT on goods originating from third countries at the time of purchase (so-called IOSS – Import One Stop Shop). The decision to use this option, which simplifies procedures in the destination country (EU member state), is made individually by entrepreneurs and e-commerce operators. Customers who purchase an item covered by the IOSS mechanism will be notified of the VAT collection in the item price, not upon receipt of the shipment. Importantly, even goods covered by the IOSS mechanism are subject to a customs declaration, so the Polish Post will charge a postal fee for filing a customs declaration for such a shipment.
Occasional shipments excluded from the new regulations
It is worth emphasizing that shipments sent by a private person to a private person are not subject to any duties if they are of an occasional nature and contain goods constituting a gift, provided that the value of the goods does not exceed EUR 45 and the shipment does not contain excise goods, e.g. alcohol, perfumes, tobacco products in quantities exceeding those permitted by law.
Preparations of the Polish Post for the implementation of the project
To efficiently serve customers importing goods from countries outside the European Union, Poczta Polska has hired 500 employees who have undergone specialized training. Furthermore, thanks to the modernization of workstations in the customs and tax sorting centers in Warsaw, Zabrze, Pruszcz Gdański, Lublin, Szczecin, and post offices in Poznań and Przemyśl, as well as the development of a new IT system for submitting customs declarations, the entire process has been optimized. The introduction of a postal fee for customs declarations covers not only the costs of postal workers' labor but also the maintenance of the necessary infrastructure, which the company has invested in and will gradually develop. The aim of the new regulations is to reduce the unfair competition faced by the European e-commerce sector from its non-EU counterpart, which exports significant quantities of goods to Europe without paying VAT or customs duties.
More information about Poczta Polska's services related to customs and tax clearance of goods, as well as answers to frequently asked questions, can be found here.