We would like to remind you about the new regulations regarding shipments containing goods originating from outside the EU.
The holiday rush and online shopping frenzy are upon us. This is the first holiday season during which Poczta Polska, like other postal operators in the European Union, is bound by new EU regulations regarding customs clearance of shipments containing goods originating from outside the EU.
Poles are increasingly taking advantage of the wide range of options offered by online shopping. Speed, convenience, and—especially important during the pandemic—the lack of a physical presence in a store are contributing to the popularity of online orders. Manufacturers and large wholesalers operating in countries such as China are particularly tempting consumers with low prices. Therefore, more and more Poles are choosing to buy products from China, a trend that intensifies in the run-up to the holidays. Poczta Polska would therefore like to remind all recipients of parcels containing goods originating from countries outside the European Union that, due to the introduction of new EU regulations on July 1st of this year, the customs and tax clearance procedure for such goods has changed. This is the first pre-holiday shopping peak the company has handled since these regulations came into force.
Who does the new regulations apply to?
The introduction of the VAT package for postal shipments (including e-commerce) is the result of European Commission regulations and EU directives. New customs and tax obligations have been imposed on Poczta Polska (Polish Post) and other operators operating within the European Union. These obligations apply to shipments containing goods originating in non-EU countries that will be delivered to recipients – both orders from online stores and gifts. Increasingly, sellers themselves are informing customers about possible additional costs associated with the delivery of ordered goods (such as VAT and customs duties).
A correctly completed declaration shortens the delivery time
Especially in the pre-holiday period, when the number of parcels handled by postal operators reaches record levels, it's important to ensure the accuracy of the information specifying the shipment's contents. A correctly completed customs declaration, accurate in its contents, allows for more efficient processing (this also applies to indicating the actual value of the contents). If the sender is a friend, it's worth reminding them of this in advance! We encourage you to research online sellers beforehand, as many try to reduce the value of the shipment, thinking they'll save the customer money. This tactic, instead of helping the recipient, can significantly increase delivery times.
A sender who describes the contents of a shipment in a manner inconsistent with the facts also exposes the recipient to a delay in delivery and the need to provide explanations to customs and tax services.
In the event of any problems with customs clearance of the shipment, Poczta Polska notifies the addressee of the actions he or she should take to receive the shipment.
Declarations in the case of shipments
Senders of letter items containing goods addressed to countries and territories outside the European Union are obliged to list the contents in detail in the CN 22 or CN 23 customs declaration and to certify with a signature that their shipments do not contain any dangerous items prohibited by postal regulations.
Senders of postal parcels addressed to countries and territories outside the European Union should list the contents in detail in the CP 72 file form and certify with a signature that the parcels do not contain any dangerous item prohibited by postal regulations.
Note: U.S. Customs and Border Protection (CBP) has announced that, effective January 1, 2022, shipments of goods sent to the U.S. Postal Service without a completed customs declaration will be returned to senders in Poland.
Value thresholds for shipments reported by Poczta Polska for customs clearance
It's worth remembering that, under current regulations, not all goods originating from non-EU countries that end up in the hands of postal workers are treated identically. The Polish Post will submit a customs declaration for shipments valued up to €1,000 if the recipient has granted the Company a power of attorney. For shipments valued up to €150, the Company has a default power of attorney, as required by law. This power of attorney can be waived by submitting a relevant declaration at a post office. For shipments valued between €150 and €1,000, the recipient may grant the Polish Post a power of attorney to act as an indirect representative by submitting such declaration at a post office. Shipments valued over €1,000 must be declared directly by the recipient or their designated customs agent.
The new customs declaration procedure also does not apply to parcels containing goods subject to excise duty (except for gifts, in quantities specified by regulations, worth up to EUR 45, sent occasionally from one private person to another) – in the case of such parcels, it is necessary for the recipient of the parcel or their designated customs agent to make a customs declaration themselves.
Shipments valued between zero and 150 euros are subject to VAT but exempt from customs duties. Shipments valued over 150 and up to 1,000 euros are subject to both VAT and customs duties. The Polish Post does not submit customs declarations for shipments valued over 1,000 euros; these must be self-declared by the recipient or their designated customs agent.
Gifts are also subject to taxation.
For shipments containing excise goods marked as "gifts," it is important that their value does not exceed €45. Otherwise, customs authorities may be contacted, fees may be charged, and the clearance process may be extended.
Perfumes are among the popular excise goods that arrive in Poland as "gifts." Keep in mind that, under current law, their capacity cannot exceed 50 ml. A larger bottle may be seized by customs, and the recipient may be required to take appropriate action.
Shipments of certain goods may be detained by customs.
The most common shipments that cause problems for recipients include food, medicines, and dietary supplements. These goods are detained by customs, and the recipient receives a message from Poczta Polska with instructions on how to proceed. Customs clearance of a pre-detained shipment can be handled by a customs agency selected by the customer or by the recipient themselves. It's worth noting that using an agency's services is an additional fee.
Data on customs duties and taxes for all shipments, including unregistered ones, is not available in parcel tracking systems. As of November 1, 2021, parcels will be accompanied by a customs duty card with calculated duties. After delivery, customers can also print a document called a "certified customs declaration" on the Poczta Polska tracking website, which lists the assessed customs duties and taxes.
It's important to emphasize that the Polish Post Office does not determine the amount of customs duties and taxes. The company submits a customs declaration, which includes providing information about the shipment's contents, in accordance with the sender's declaration. Based on the customs declaration, the National Revenue Administration determines the amount of customs duties and taxes and then forwards this information to the Polish Post Office. The company is obligated to collect the amount specified by the National Revenue Administration from the recipient upon delivery and transfer it to the institution's account.
Poczta Polska charges an 8.50 PLN postage fee for customs declaration processing. Poczta Polska also charges this fee if customs and tax duties were not assessed (e.g., for gift shipments or when the recipient paid VAT immediately on a purchase of goods worth €150) due to the customs declaration being filed.
We also remind customers awaiting shipments from abroad about the available payment methods. Couriers delivering parcels to recipients have payment terminals. Card payments can also be made at post offices. Postmen accept cash payments only.