- Poland follows the Union Customs Code (UCC) for customs operations
- Local tax and customs duty risks must be navigated by importers and exporters
- Accurate tariff classification, customs valuation, and compliance with trade agreements are key priorities
- Changes in EU Combined Nomenclature (CN) codes can affect customs duties, VAT, and excise duties
- Polish customs authorities are meticulous in assessing customs value and origin of goods
- Importers in Poland may pay import VAT in cash or settle it in their VAT returns
- upcoming changes to the Automated Export System and Export Control System 2 PLUS are crucial for exporters
Source: internationaltaxreview.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.