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Poland is subject to the EU Community Customs Code and other EU customs provisions including the customs tariff. Consequently, customs duties are an EU tax collected and administered by the tax authorities in the various Member States on behalf of the EU Commission. It is payable on importation into Poland or other EU country of goods from outside of the EU. Once the applicable customs duty is paid in any of the Member States the imported goods can freely circulate within the whole Community with no further customs duties.
The above is connected with the fundamental rules of the Single Market that is regarded as one of the greatest benefits of the EU. According to the above rules, no customs duties are levied on goods between Member States and there are no intra-EU border customs controls, provided that goods originate in the EU or, if they do not, they are in free circulation (i.e. the customs duty was paid on first importation into the EU).
Based on the EU customs tariff, the standard customs duty rates vary between 0% and 16% depending on the imported goods’ classification. Some particular goods may be subject to higher rates. Furthermore, specified goods originating from specified countries can be subject to reduced customs rates or total exemption due to the Free Trade Agreements concluded between the EU and these countries.
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