Tax department

Customs procedures

Primary customs procedures are: release for free circulation and export. The remaining divide into two categories of procedures – the economic and the suspensive. The first one is procedure that require permission from the head of the customs office, the latter requires payment of a security over the customs debt (but without actually paying that debt).

Release for free circulation

Authorization consists in granting a non-domestic commodity a customs status of a domestic commodity – once the customs declaration have been submitted and the duty paid. Such commodity may be released without limitations within the Polish customs territory.


Outgoing shipment concerns shipping or transporting a domestic commodity out of the Polish customs territory. In Poland there are no customs duties on outgoing shipment. The only necessities are submission of customs declaration and abiding commercial policy measures.

Economic and suspensive procedures

Customs warehouse

Customs warehouse allows storage of non-domestic commodities that are not subject, in the given period, to duty or any other limitations or bans, unless these bans are related to protection of public safety, good manners, hygiene etc. It may also apply to domestic commodities to which adequate customs formalities have been made.

Inward processing

Inward processing allows applying custom duties relief procedure towards domestic and non-domestic commodities within the Polish customs territory. These commodities are intended for outgoing re-shipment as duty-free compensating products.

Processing under customs control

Customs controlled processing allows for applying processes towards non-domestic commodities, within the Polish customs territory, that modify their condition or kind. At the same time they are duty-free and the measures of commercial policy are not applicable to them. Customs controlled processing also allows release for free circulation of the products created in this way.

Temporary importation

Temporary admission refers to statutorily defined non-domestic commodities. The admission in question must not last longer than 2 years. It also allows exploitation, within the Polish customs territory, of these commodities intended for outgoing re-shipment without modification (apart from the one being the consequence of its normal use) with entire or partial customs duty relief and regardless of the commercial policy measures.

Outward processing

Outward processing allows for a temporary outgoing shipment of domestic commodities from the Polish customs territory, in order to apply customs duties relief procedure abroad and authorize the newly-created products to marketing with an entire or partial customs duty relief.


Transit allows transporting domestic and non-domestic commodities from one place to another within the Polish customs territory. It requires obtaining adequate documents.

Our law firm provides consulting services regarding customs procedures and assists in accomplishing all the formalities necessary to obtain appropriate permits etc.

If you want to learn more about customs procedures feel free to contact us. We also encourage You to familiarize yourself with the topic: VAT aspects of import / export.