Reminder and changes regarding the process and costs of handling customs and tax declarations
Every shipment containing goods shipped from countries outside the European Union is subject to customs and tax payments, such as customs duties and/or VAT. Customs clearance can be handled by Poczta Polska, a customs agency selected by the customer, or the recipient themselves. Poczta Polska completes the customs declaration on the customer's behalf after submitting the required documents and completing the necessary formalities, or through a customs declaration attached to the shipment.
Poczta Polska will help recipients of parcels worth up to 150 euros with customs declarations.
The simplest option, for shipments worth up to €150, does not require the recipient to take any action, such as contacting the Customs Office or the National Revenue Administration. Poczta Polska will handle the customs declaration for recipients of shipments of this value. 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. Of course, at the request of the customs authority or due to irregularities in the customs declaration, the customer may be required to provide documentation for the goods contained in the shipment (invoice, receipt, etc.).
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 (excluding purchases made under the IOSS procedure),
- postage for making a customs declaration at a fixed amount of PLN 11.50.
- Customs duty at the applicable rates,
The powers of attorney granted to the Post Office may be one-time (reporting a specific shipment) or temporary for a maximum period of 5 years.
Powers of attorney can be granted to Poczta Polska at post offices and their branches through an oral order. 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 submitted 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.
Shipments with a value exceeding EUR 1,000 or containing excise goods are subject to customs declaration – this can be done by Poczta Polska.
For shipments valued at €1,000 or containing excise goods, the recipient can submit a customs declaration themselves or use the services of a customs agency of their choice. Poczta Polska can also process such a declaration on the customer's behalf, provided they submit the appropriate power of attorney, pay the applicable fee, and express their consent to have the declaration processed by Poczta Polska. We process these declarations both under the import procedure and under the returned goods procedure, provided the customer requests it.
Shopping platforms can calculate VAT themselves at the time of purchase
Online stores and sales platforms can 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.