Shipments up to 150 EUR

• The post office has statutory authority – you don't have to do anything.
• If you wish to make a customs declaration yourself or use a customs agent, please submit a declaration of withdrawal from this power of attorney to the post office.

Shipments from 150 to 1000 EUR

• You must give the Post Office power of attorney.
• If it has not been granted previously, you will receive a letter notifying you that it must be submitted to a post office (or branch).
• The application will be submitted only after receiving the power of attorney.

Types of powers of attorney

• one-time (for one shipment),
• on time,
• permanent (recommended for regular purchases from outside the EU).

How to grant power of attorney?

• This can be done at post offices or their branches (not at postal agencies).
• A verbal order placed with a Post Office employee is sufficient .
• Required data:
  • • natural persons – identity card,
    • legal entities – NIP, EORI, REGON numbers , and the signature must be consistent with the representation in the National Court Register .
• The post office employee enters the data into the system and prints a power of attorney, which the client signs.

Tip

It is best to grant a power of attorney before placing the order or, at the latest, before the shipment arrives in Poland – this will allow the parcel to be delivered faster.

If you want to participate in the customs clearance of your shipment from abroad:

• Submit a written application (2 copies) and send it to:
  WER Warszawa, ul. Łączyny 8, 00-900 Warsaw.
• Once your shipment arrives, you will be informed of the clearance date:

• • by e-mail (if you provided contact details)
  • by registered mail

• Your shipment will be held in a customs warehouse until your arrival.
• At your request, clearance can be transferred to a Polish Post office closer to your place of residence.

Customs clearance is carried out at Polish Post offices in Lublin, Poznań, Pruszcz Gdański, Przemyśl, Szczecin, Warsaw and Zabrze.

Attention:

If you do not report within 14 days of receiving the notification, the briefing will be carried out without your presence.

1. Is submitting customs declarations of shipments an initiative of the Post Office?

No. Poczta Polska is only implementing new European Union regulations, primarily related
to the implementation of the VAT e-commerce package on July 1, 2021. Currently,
most European Union countries have a VAT exemption for shipments
worth up to €22, but this exemption expires on June 30, 2021. The aim of the new regulations
is to limit the scale of unfair competition against the European
e-commerce sector from its counterpart outside the EU, which exports
significant quantities of goods to Europe without paying VAT or customs duties.

2. Is customs declaration of shipments only valid in
Poland?

No. The new rules apply in all European Union countries.

3. What is the deadline for applying the regulations to shipments of goods from
third countries? Will shipments shipped before July 1, 2021, be treated in accordance with
the current regulations?

EU and Polish regulations do not provide for a transitional period for shipments posted before
the new regulations come into force. This means that
shipments reported by Poczta Polska to customs authorities from July 1, 2021,
including shipments posted before that date, will be subject to the new customs procedures.

4. Do the procedures apply to shipments from outside the EU or to shipments within
the European Union?

These procedures primarily apply to shipments of goods sent from countries outside
the European Union. However, they may also apply to shipments sent from within the
European Union if such shipments contain goods originating from third countries
that were not customs cleared before arrival in Poland.

5. Do the procedures apply to letter mail?

These procedures apply to all shipments containing goods originating in
third countries, including letter mail. Letter mail containing only documents or
correspondence remains free of customs duties and taxes.

6. Do the procedures apply only to goods ordered in online stores,
or also to parcels sent from one individual to another?

These procedures apply to all shipments containing goods originating in
third countries. Shipments sent from one individual to another are not subject to
customs duties if they are occasional in nature and contain goods constituting a gift,
provided that:

• the value of the goods does not exceed EUR 45,
• the shipment does not contain excise goods.

7. Are all shipments containing goods treated the same?

This depends on the value and content of the shipment. Generally speaking, shipments valued between zero
and 150 euros are subject to VAT but are exempt from customs duties.
Shipments valued above 150 and 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. Shipments containing goods subject to excise duty are also not subject to the new customs declaration procedure used by the Polish Post
. For these shipments,
a self-declaration by the recipient or their designated
customs agent is required.

8. What value is the basis for calculating customs duties and taxes?

The basis for calculating customs duties and taxes is the customs value
of the shipment. Typically, this comprises the value of the goods in the shipment,
plus the cost of transportation to the destination country and any insurance costs.
Detailed information on this topic can be found at: https://puesc.gov.pl/ .

9. How does the Post Office determine the amount of customs duties and taxes?

The Post Office does not determine the amount of customs duties and taxes. The Post Office submits a
customs declaration, which includes information about the shipment's contents. Based on the
customs declaration, the National Revenue Administration (KAS) determines the amount of customs duties and
taxes and then forwards this information to the Post Office. The Post Office is obligated to collect
the amounts determined by KAS from the recipient upon delivery and transfer the collected
amounts to the KAS account.

10. Will the Post Office make a customs declaration for all shipments, regardless of their value and
the type of goods they contain?

The Post Office will submit a customs declaration for shipments valued up to €1,000 if the recipient has granted it authorization to do so. For shipments valued up to €150, the Post Office has a default authorization, which the recipient may waive by submitting a relevant declaration at a post office. For shipments valued between €150 and €1,000, the recipient must grant the Post Office a power of attorney to act as an indirect representative by submitting it at a post office. Shipments valued over €1,000 must be declared directly by the recipient or their designated customs agent. Shipments containing goods subject to excise duty are also not subject to the new customs declaration procedure – for these shipments , the recipient or their designated customs agent must submit a customs declaration themselves

11. How do I grant power of attorney to Poczta Polska?

Powers of attorney can be granted to Poczta Polska at post offices or their branches (
this is currently not possible at postal agencies) through a verbal 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. A postal employee enters the provided data into the system and prints
a copy of the power of attorney, which the customer signs.

12. Do postal workers check the contents of parcels?

Only customs officers have the right to inspect the contents of parcels.
Postal employees only submit a customs declaration based on the
customs declaration submitted by the sender. In cases where the size, weight, or other characteristics
of the parcel raise doubts as to the accuracy of the information contained in
the customs declaration completed by the sender, the parcel may be submitted for inspection
by a customs officer in the presence of a postal employee.
Regardless of this, customs officers may select a parcel for inspection on their own
initiative.

13. What do I need to do so that the Post Office can make a customs declaration on my behalf?

To submit a customs declaration for a shipment on behalf of the addressee, the Post Office must have
a power of attorney to do so. For shipments valued up to
€150, the Post Office has a statutory power of attorney. In other words, the recipient of
a shipment valued up to €150 does not need to take any action to have the Post Office submit
a customs declaration on their behalf. If the addressee of a shipment valued up to €150 wishes
to submit a customs declaration themselves or designate a customs agent, they must submit
a declaration at the post office waiving the use of a default power of attorney.
Otherwise, the Post Office will submit a customs declaration for their shipment.
The addressee of a shipment valued over €150 and up to €1,000 must grant the Post Office a power of attorney
to submit a customs declaration. If the Post Office receives a shipment addressed to a
natural or legal person who has not previously granted a power of attorney, it will notify the addressee
by letter of the need to submit a power of attorney at the post office or its branch (but not at
the postal agency) and will submit the declaration only after receiving the power of attorney.
Powers of attorney granted to the Post Office can be one-time (to report
a specific shipment), temporary, or permanent.
We encourage those who regularly receive shipments of goods from outside the European Union to grant a permanent power of attorney.
It's best to grant a power of attorney before placing the order, and at the latest before the shipment arrives
in Poland; having a power of attorney will significantly speed up delivery.

14. Can I make a customs declaration myself or appoint a customs agent?

For shipments valued over €1,000 or those containing
excise goods, a customs declaration must be submitted independently or through a designated customs agent
– ​​Poczta Polska does not currently provide customs declaration services for such shipments.
For shipments valued up to €150, submitting a customs declaration independently
or using the services of a customs agent requires the addressee to submit
a declaration waiving the use of a default power of attorney.
For shipments valued over €150 and up to €1,000, the addressee must submit the declaration
independently or through a customs agent, unless they have previously granted the Post Office a power of attorney
.
After receiving confirmation from the National Tax Administration that the addressee
or their designated customs agent has submitted the shipment declaration and paid the related
fees, Poczta Polska will deliver the shipment.

15. When purchasing goods from third countries online, I received information that
VAT would be charged at the time of purchase. How will this affect the formalities
completed in Poland?

The European Union has developed a mechanism that allows online stores and
sales platforms to collect VAT on goods originating in third countries at the time of purchase
(the so-called IOSS mechanism – Import One Stop Shop, or one-stop shop for import services).
Using this mechanism is optional; businesses and
e-commerce operators make their own decisions about its use (customers cannot
require the seller to use this mechanism).
If the seller you are ordering from uses the IOSS mechanism,
you should be informed at the time of purchase that VAT will be collected in the price of the goods.
When the shipment containing such goods reaches Poland, the Polish Post Office should receive
notification from the sender that the VAT due has already been paid and that the Polish Post Office will not collect it
again. A shipment covered by the IOSS mechanism, like other shipments containing
goods, is subject to a customs declaration, so the Polish Post Office will charge a postage fee for filing
a customs declaration for such a shipment.

16. What does the amount I will have to pay upon receipt of the parcel reported
by Poczta Polska consist of?

This depends on the value of the shipment.
For shipments worth up to €150, this amount consists of:

• VAT (excluding purchases made under the IOSS procedure),
• postage for making a customs declaration.

For shipments worth over 150 to 1000 euros:

• VAT,
• customs duties,
• postage for making a customs declaration.

An exception are gifts sent occasionally in parcels worth up to 45 euros from one
private person to another.

• postage for making a customs declaration.

If the addressee of the shipment makes a customs declaration on their own or
through a customs agent of their choice, Poczta Polska will charge a fee for the processing
of the shipment sent from abroad intended for further customs procedure carried out
by the addressee.

17. How do I pay for the shipment?

For shipments for which the Post Office submits a customs declaration, all fees associated
with the shipment will be collected upon delivery. If the shipment is delivered by a postman or
courier, they will show the recipient a list of fees on their mobile device and collect the fee
in cash (card payments are available for some courier deliveries).
Upon collection at the post office, payment will be possible in cash
or by card.
Please note: the Post Office does not currently collect customs and tax fees via
electronic channels! If you receive a text message or email requesting payment
via any website, it is considered fraudulent
and should not be made.

18. How will I receive confirmation of payment of taxes and customs duties?

Confirmation of payment of taxes and customs duties is a document issued
by the National Revenue Administration's IT system after
the delivery operator settles the dues. Therefore, Poczta Polska cannot provide
confirmation immediately upon receipt of the shipment.
The electronic confirmation will usually be available on Poczta Polska's website
within a few days of delivery. Logging in to the website and receiving the electronic
confirmation of payment is based on the shipment's details, known
only to the recipient. The document available on the website serves as a certificate for business recipients
allowing the goods contained in the shipment
to be released into trade within the European Union.

19. What happens if I refuse to pay?

If the recipient refuses to pay the customs duties
and taxes due on the shipment, the shipment will be returned to the sender.

20. How will the new formalities affect parcel delivery times?

The Polish Post Office makes every effort to ensure that the time required to clear shipments through customs does not
significantly impact their delivery time. A significant portion of the process has been
automated. The greatest impact on shipment delivery times in the new clearance model
is exerted by circumstances beyond the Polish Post Office's control, such as the availability of a power of attorney to submit
a declaration and the time required for the National Revenue Administration to issue a decision on
the amount due and release of the shipment for delivery. It is best
to grant a power of attorney before placing the order, and at the latest before the shipment arrives in
Poland.
A certain increase in delivery times can be expected during the initial period
of the new procedures, when the Polish Post Office will not have
the recipients' powers of attorney to submit customs declarations. As
these powers of attorney are obtained from recipients, the delivery time will
shorten.

21. I received a text message/email informing me that I need to pay customs duties for
a shipment. What should I do?

Currently, the Polish Post Office does not transmit information related to customs and tax settlements
via text messages or email.
The message you received constitutes an attempt at fraud – under no circumstances should you deposit
any money or respond to such text messages or emails.

22. I received a text message/email informing me that I need to log in to the Poczta Polska portal
to provide additional information to complete
a customs declaration for my shipment. What should I do?

Currently, the Polish Post does not COLLECT information related to customs declarations via
the WEBSITE. The message you received constitutes
an attempt at fraud – under no circumstances should you LOG ​​IN TO THE
WEBSITE, provide any data, or respond to such text messages/emails.

23. Someone from Poczta Polska SA contacted me asking for
my shipment details so that Poczta Polska SA can process a customs declaration. What
should I do?

To make a customs declaration for the addressee, Poczta Polska SA uses
the data available on the address label and CN 22/CN 23 customs declaration attached to
the shipment, as well as the data contained in the electronic message received from the
postal operator of the country of origin.
However, if the data is missing or incomplete, Poczta Polska SA, if it has
the addressee's contact details, notifies the addressee electronically
(SMS/email) or by registered mail to provide the shipment details necessary
to enable Poczta Polska SA to make a customs declaration, or – if
Poczta Polska SA cannot make a customs declaration due to
the value or content of the shipment – ​​to inform the addressee that the
customs declaration must be made by the addressee themselves. In such cases, the addressee should follow the
instructions provided by Poczta Polska SA.

24. Are goods in a postal shipment worth up to EUR 150, purchased
online under the so-called IOSS procedure, i.e. goods for which the buyer paid
VAT upon purchase, subject to customs declaration?

Yes. Every shipment containing goods from
third countries arriving in the European Union is subject to a customs declaration. Unless a customs declaration for these goods has
already been made in another EU country, Poczta Polska (Polish Post) must complete the customs declaration
.
Therefore, although you don't have to pay taxes
(i.e., VAT) upon delivery of such a shipment, you must pay an 8.50 PLN postage fee for
Poczta Polska to file a customs declaration. This fee is included in Poczta Polska's price list.
25. Can a shipment containing goods worth up to €150, purchased online under
the IOSS procedure (i.e., goods for which I paid VAT upon purchase),
be directed to a postal-customs warehouse, and will I be required to present
additional documents?
Yes, this can happen for two reasons:
1) By decision of the customs officer, the shipment is directed to a postal-customs warehouse to
verify the documents and determine the actual value of the goods and the validity of placing them under
the IOSS procedure. Poczta Polska has no influence over decisions made by
customs officers.
2) During the customs declaration, a Poczta Polska employee noticed that
the seller's IOSS number was incorrect and directed the shipment to the postal and customs warehouse to
verify the documents and obtain the correct IOSS number, which will prevent
the recipient from having to pay VAT again.

26. I paid VAT when making a purchase, but the goods in the shipment have a value
exceeding EUR 150. Will I pay VAT again in Poland?

Yes. If the value of the goods in the shipment exceeds
€150, it is not possible to submit a customs declaration under the IOSS procedure. This procedure
only applies to purchases of goods up to a value of €150. The online store made
the mistake of charging VAT on the sale and presenting the transaction as made under
the IOSS procedure if the value of the goods sold to the customer exceeded
€150.

27. I already paid VAT when making an online purchase, and then
had to pay it again when I received my parcel. What should I do now?

You should contact the seller and explain the situation in order to recover
the VAT amount from him.

28. When purchasing goods from third countries online worth
up to €150, I received information that VAT would be charged at the time of purchase. How
will this affect the formalities carried out in Poland?

PP SA will submit a customs declaration using the IOSS procedure, which
collects VAT from the buyer upon making an online purchase.
However, if the postal operator of the country of origin fails to provide PP SA with the correct
IOSS number for the seller of the goods, the recipient may be asked to
provide this number, for example, by presenting the purchase invoice.
A few days after customs clearance, the recipient will also
be able to download a "Certified Customs Declaration" (CDC) from Poczta Polska's tracking website
.

Plants for planting, seeds for sowing and certain plant products imported from outside the EU (except Switzerland) are subject to phytosanitary border control.

Requirements for shipments

• They must have a phytosanitary certificate from the country of origin.
• They require reporting in the TRACES NT system via the CHED-PP document.

Costs and control

• Registration in TRACES NT constitutes consent to the inspection and payment of costs.
• The inspection ends with the approval of the document and, in the case of a full inspection, with the issuance of an invoice.

No report

• Undeclared shipments are detained and returned – they cannot be introduced into Poland.

More information can be found here: https://www.gov.pl/web/piorin

Contact: Border Branch of the Polish Institute of Plant Protection and Inspection in Warsaw – tel. 571 677 490, e-mail: og-warszawa@piorin.gov.pl