# Retroactive Customs Duties in Poland: Industry Associations Call for EU Clarification **Category:** Customs | **Source:** CLECAT / FIATA / CER / UIRR – gemeinsamer Aufruf an die EU-Kommission | **Published:** 2026-09-17 | **Updated:** 2026-09-27 **Tags:** Polen, Małaszewicze, Zollschuld, Zolltarifnummer, FIATA, CLECAT, CER, UIRR, OLAF, Bahnlogistik, Chinaimporte, Zollvertretung, Logistik News, Transport News, Fracht News, Speditions News, Supply Chain News, Zoll News, Frachtportal News, Seefracht, Schienentransport, Zoll > Following OLAF investigations, logistics companies are expected to pay for incorrect customs declarations by importers. Industry associations warn of substantial risks. --- Many goods from China enter the European Union by rail through Małaszewicze. Now, a series of retroactive customs claims is causing unrest at precisely this location. Polish customs authorities are demanding additional import duties from European logistics companies, even though some goods were already cleared years ago. According to FIATA, CER, CLECAT, and UIRR, this concerns shipments from the years 2021 to 2026. OLAF, the European Anti-Fraud Office, detected incorrect commodity descriptions and tariff numbers in several imports. In one example, electric bicycles were declared as spinning bikes. This apparently aimed to avoid additional anti-dumping duties, which are protective tariffs against particularly inexpensive imports. According to CLECAT, the actual importers have in some cases disappeared or become insolvent. Therefore, the claims are now being directed against other participants in the supply chain: railway companies, freight forwarders, customs agents, border clearance providers, and warehouse operators. The associations speak of potential liabilities in the three-digit millions. Who is liable depends on the individual order and the customs representation arrangement. According to Article 77 of the Union Customs Code, the declarant is generally the customs debtor. In indirect representation, the representative makes the declaration in their own name but on behalf of the importer. In such cases, both the representative and the importer can be jointly liable for the customs debt. Anyone who provided false information and knew or reasonably should have known that the information was false can also become a customs debtor. The associations dispute that good-faith transport and logistics companies should be liable for fraud they neither committed nor could detect. They are calling on the EU Commission for uniform interpretation and to engage in dialogue with Polish Customs. A final solution has not yet been reached. For practical purposes, this case is delicate. If such retroactive claims become widespread, service providers could refuse to make customs declarations at the EU external border or only accept them with high securities. This could lead to backlogs, longer waiting times, and higher clearance costs. --- Freight forwarders should review old Małaszewicze cases and clarify which type of representation was agreed upon in the mandate. Powers of attorney, customer instructions, tariff opinions, and all documentation regarding goods description are important. For new China imports, unusual goods designations and exceptionally low customs rates must be examined more closely. Liability and customs credit insurance should also be reviewed. Additional assessments can arrive years later and significantly strain liquidity. Those who only acted as carriers or warehouse operators should clearly separate their role from customs declarations and keep the documentation accordingly. Shippers must provide the customs broker with clear and technically correct goods descriptions. Trade designations such as "fitness equipment" or "machine parts" are often insufficient. In case of doubt, a binding customs tariff ruling can be requested. In short: Incorrect information from the importer can also affect other companies. What matters is the type of representation, own knowledge, and properly documented examination of the documentation. --- The cases concern imports via the Małaszewicze rail border crossing. According to industry associations, the timeframe ranges from 2021 to 2026. The goods were transported by rail from China into the European Union. OLAF identified incorrect commodity descriptions and customs tariff numbers. CLECAT cites electric bicycles that were declared as spinning bikes as an example. According to CLECAT, some importers have disappeared or are insolvent. In indirect customs representation, the representative and importer can be jointly liable for customs duties. Multiple customs debtors are generally jointly and severally liable under EU law. FIATA, CER, CLECAT and UIRR are calling for clarification from the EU Commission. A final regulatory solution has not yet been announced. Additional Source: European Commission (DG TAXUD) – Customs Debt, Quick Info (PDF) ## Related Entities ### Countries - [Belgium](https://www.freight-academy.com/en/information/land/be) - [Poland](https://www.freight-academy.com/en/information/land/pl) - [China](https://www.freight-academy.com/en/information/land/cn) ### Glossary - [European Union](https://www.freight-academy.com/en/glossary/european-union) - [Import](https://www.freight-academy.com/en/glossary/import-2) - [Importer](https://www.freight-academy.com/en/glossary/importer-2) - [Intermodal Transportation](https://www.freight-academy.com/en/glossary/intermodal-transportation) - [Shipment](https://www.freight-academy.com/en/glossary/shipment) - [Freight forwarder](https://www.freight-academy.com/en/glossary/freight-forwarder) - [Supply Chain](https://www.freight-academy.com/en/glossary/supply-chain) - [Goods](https://www.freight-academy.com/en/glossary/goods) - [Customs duty](https://www.freight-academy.com/en/glossary/customs-duty) - [Customs clearance](https://www.freight-academy.com/en/glossary/customs-clearance-5) - [Customs Agent](https://www.freight-academy.com/en/glossary/customs-agent) - [Customs declaration](https://www.freight-academy.com/en/glossary/customs-declaration-2) - [Customs debtor](https://www.freight-academy.com/en/glossary/customs-debtor) - [Customs tariff number](https://www.freight-academy.com/en/glossary/customs-tariff-number-2) - [Customs tariff numbers](https://www.freight-academy.com/en/glossary/customs-tariff-numbers) - [rail freight transport](https://www.freight-academy.com/en/glossary/rail-freight-transport-4) - [Anti-dumping duty](https://www.freight-academy.com/en/glossary/anti-dumping-duty) - [customs debt](https://www.freight-academy.com/en/glossary/customs-debt) - [Import duties](https://www.freight-academy.com/en/glossary/import-duties) - [Transit procedure](https://www.freight-academy.com/en/glossary/transit-procedure) - [Binding Tariff Information](https://www.freight-academy.com/en/glossary/binding-tariff-information-3) - [fraud prevention](https://www.freight-academy.com/en/glossary/fraud-prevention) - [Customs authorities](https://www.freight-academy.com/en/glossary/customs-authorities) - [joint and several liability](https://www.freight-academy.com/en/glossary/joint-and-several-liability-2) - [Customs representation](https://www.freight-academy.com/en/glossary/customs-representation) - [OLAF (European Anti-Fraud Office)](https://www.freight-academy.com/en/glossary/olaf-european-anti-fraud-office) --- *Canonical URL: [https://www.freight-academy.com/en/news/nachtraegliche-zollforderungen-in-polen-verbaende-verlangen-eu-klaerung-20260914180504](https://www.freight-academy.com/en/news/nachtraegliche-zollforderungen-in-polen-verbaende-verlangen-eu-klaerung-20260914180504)* *Markdown mirror: [https://www.freight-academy.com/api/md/news/en/nachtraegliche-zollforderungen-in-polen-verbaende-verlangen-eu-klaerung-20260914180504](https://www.freight-academy.com/api/md/news/en/nachtraegliche-zollforderungen-in-polen-verbaende-verlangen-eu-klaerung-20260914180504)*