Changes in customs clearance of shipments for companies from July 1, 2026.
From July 1, 2026, the customs clearance rules for shipments imported from outside the European Union and sent to businesses (B2B – Business-to-Business shipments) will change. Below, we explain exactly what will change and what this means in practice for Poczta Polska customers.
Legal basis
The amendment to Article 143a of the Delegated Regulation provides that goods worth up to €150 may be covered by a simplified customs declaration (H7), but only for B2C (Business to Consumer) shipments. More information about the changes for individual customers from 1 July 2026 can be found here.
However, shipments containing goods addressed to businesses (B2B – Business to Business) and shipments benefiting from preferential tariff measures will require a standard full customs declaration (H1). This means that simplified customs clearance (H7) will no longer apply to shipments addressed to businesses.
What does this mean for business customers?
If you order goods from outside the EU as a business, from 1 July 2026:
- shipments will require a full customs declaration, which means that documentation will need to be submitted;
- the check-in process may be more detailed than before,
- the scope of data required for customs clearance will increase,
- you may be asked for additional documents and information.
What information might customs require?
Depending on the shipment, you may be asked for:
- company EORI number,
- commercial invoice,
- detailed description of the goods,
- information about the country of origin of the goods,
- additional documents required for tariff preferences or import restrictions.
Will the way parcels are delivered change?
No.
- Poczta Polska will continue to carry out customs clearance of shipments imported to Poland,
- recipients will still receive notifications about the need to supplement data or documentation,
- fees (customs duty, VAT, customs clearance service) will be paid by the recipient before delivery.
Who does the change affect?
The changes primarily include:
- companies ordering goods from outside the EU (e.g. from online platforms),
- entrepreneurs importing goods valued up to EUR 150,
- companies benefiting from tariff preferences,
- all commercial shipments directed to business activities.
Why is the EU introducing changes?
The new rules stem from a reform of the EU customs system and aim to:
- greater control over imports,
- increasing control over goods entering the EU market,
- reducing abuses related to simplified customs clearance,
- standardization of clearance rules for all commercial shipments,
- ensuring fair competition on the EU market.
What is worth doing now?
- make sure your company has an EORI number,
- be prepared to provide additional data for check-in,
- monitor messages on the websites of Poczta Polska, the Ministry of Finance and the National Revenue Administration (PUESC).
We encourage you to follow the announcements of Poczta Polska, where current information will be published regarding the implementation of new customs clearance rules from July 1, 2026.
More information is available on the websites of the Ministry of Finance and the National Revenue Administration (PUESC).