Knowledge and practice
Customs: Poland
All customs information for Poland at a glance: VAT rates, import duty thresholds, the customs system (AIS/IMPORT (EU-Automated Import System) / AES für Export), removal goods regulations for private individuals and vehicle import requirements.
At a Glance
Poland – Key customs data
Value Added Tax
23 %
Standard rate
Reduced: 8 %
Super-reduced (basic food, books, children's clothing): 5 %
VAT (podatek od towarów i usług – PTU). EU member: TARIC tariff applies. One of the highest VAT rates in the EU.
Import Duty Threshold
€3 (≤€150)
Since 1 Jul 2026: EU €3 flat duty/tariff line (≤ €150) instead of relief. Travellers: €300 (air/sea: €430).
EORI Number
Required
Customs System
AIS/IMPORT (EU-Automated Import System) / AES für Export
Customs Authority
KAS
Krajowa Administracja Skarbowa (National Tax and Customs Administration)
https://www.gov.pl/web/kas →Goods Import
Commercial import & key customs procedures
Import duty threshold
Since 1 Jul 2026: EU €3 flat duty/tariff line (≤ €150) instead of relief. Travellers: €300 (air/sea: €430).
VAT on imports
Standard VAT rate: 23%. Check reduced rates and exemptions for the goods and procedure. VAT (podatek od towarów i usług – PTU). EU member: TARIC tariff applies. One of the highest VAT rates in the EU.
Customs system
Poland: AIS/IMPORT (EU-Automated Import System) / AES für Export. Check the appropriate declaration channel and current transitions for the procedure with Customs.
EORI number
An EORI number is required for all commercial imports into Poland.
Removal Goods / Household Effects
Tax exemption for private individuals on international relocation
Removal goods can be imported into Poland duty- and VAT-free based on EU Reg. 1186/2009. All goods must have been in personal use outside the EU for at least 6 months. Customs declaration at the competent Urząd Celno-Skarbowy (customs and tax office). Poland is known as a logistics hub with favourable transit costs.
Form / Procedure
EU Reg. 1186/2009 (customs + VAT exemption), customs declaration at KAS customs office
Min. residence abroad
At least 12 months of residence outside the EU
Application deadline
Import within 12 months of establishing residence in Poland
Restricted / prohibited goods
Weapons without authorisation, drugs, non-compliant foodstuffs, CITES species
Vehicle Import
Car import: duties, taxes and registration
Customs duty
0% within EU; 6.5% from third countries
VAT / Tax
23% VAT (waived for relocation)
Special requirements
EU CoC significantly simplifies registration in Poland. Without CoC: individual type approval by SKP (Vehicle Inspection Station). Akcyza (excise duty) on cars: 3.1% for engines up to 2000 cm³, 18.6% above. Right-hand traffic (as in EU). Registration at the Starosta (county office).
Frequently Asked Questions
Common questions about customs in Poland.
What is the VAT rate on imports into Poland?
The standard VAT rate in Poland is 23%. Reduced rate: 8%. VAT (podatek od towarów i usług – PTU). EU member: TARIC tariff applies. One of the highest VAT rates in the EU.
What are the low-value / import threshold rules for Poland?
Since 1 Jul 2026: EU €3 flat duty/tariff line (≤ €150) instead of relief. Travellers: €300 (air/sea: €430).
Which customs system does Poland use?
Poland uses AIS/IMPORT (EU-Automated Import System) / AES für Export. Authority: KAS (Krajowa Administracja Skarbowa (National Tax and Customs Administration)). https://www.gov.pl/web/kas
How can I import my removal goods duty-free into Poland?
Removal goods can be imported into Poland duty- and VAT-free based on EU Reg. 1186/2009. All goods must have been in personal use outside the EU for at least 6 months. Customs declaration at the competent Urząd Celno-Skarbowy (customs and tax office). Poland is known as a logistics hub with favourable transit costs.
Which form do I need for removal goods into Poland?
Required: EU Reg. 1186/2009 (customs + VAT exemption), customs declaration at KAS customs office. Minimum stay: At least 12 months of residence outside the EU. Deadline: Import within 12 months of establishing residence in Poland.
How do I import a vehicle into Poland? What taxes apply?
Customs duty: 0% within EU; 6.5% from third countries. VAT/Tax: 23% VAT (waived for relocation). EU CoC significantly simplifies registration in Poland. Without CoC: individual type approval by SKP (Vehicle Inspection Station). Akcyza (excise duty) on cars: 3.1% for engines up to 2000 cm³, 18.6% above. Right-hand traffic (as in EU). Registration at the Starosta (county office).