Overview of Polish Customs Import and Export Taxes
Abstract:This article introduces the taxes and fees for Polish customs import and export, including tariffs, VAT, thresholds, consumption tax and additional customs fees.
[Overview]
Whether individuals or business entities are engaged in the import of goods into Poland (importing from countries outside the EU), they must pay import taxes and fees. All import taxes and fees are calculated based on the freight value, that is, the landed price (CIF).
[Tariffs]
Polish tariff rates are basically between 0% (such as books) and 17% (such as Wellington boots). Certain goods, such as laptops, mobile phones, digital cameras and game consoles are exempt from tariffs. Certain goods may be subject to additional taxes, calculated based on the country of origin, such as bicycles made in China, which are subject to an additional 48.5% anti-dumping duty.
[VAT]
Polish VAT = standard VAT rate of 23% × (CIF price + import tariff).
[Tax threshold]
Poland has a tax threshold for import taxes and fees. Imports with a value of no more than 150 euros (FOB) are exempt from tariffs; imports with a value of no more than 22 euros (FOB) are exempt from VAT; import tariffs and VAT are exempt from a total of no more than 10 euros.
[Other]
Consumption tax: a tax imposed on certain goods such as tobacco products. Additional customs fees: a fee imposed on imported goods for inspection, testing and testing that must be performed when passing through customs.