Poland Import Regulations 2026: What Every Business Must Know

Valians

Time to read:

7–11 minutes

Table of Contents

Introduction 

Poland import regulations are essential knowledge for any business importing goods into the European Union. In 2026, Poland further strengthens its position as a key gateway for EU trade, supporting regional distribution, nearshoring strategies, and cross-border supply chains. As a result, effective management of imports in Poland directly affects costs, delivery timelines, and operational continuity. 

Although imports in Poland follow EU customs law, local enforcement, VAT mechanisms, and inspection practices require careful preparation and attention to detail. Companies that overlook these details often face delays, penalties, or unexpected tax exposure.

In this article, we provide key Poland import regulations, procedures, and practical considerations needed to manage import operations in Poland efficiently and compliantly throughout 2026.

Mandatory digital reforms in Poland are expected to impact importers in 2026 (KSeF & SENT).
Mandatory digital reforms in Poland are expected to impact importers in 2026 (KSeF & SENT) | Source: European Commission

Imports in Poland operate under a dual legal framework. On one level, all import activities are governed by EU-wide customs and trade regulations. On another level, national authorities are responsible for enforcement and daily operational control. In Poland, this role is carried out by the National Revenue Administration (KAS). 

The core legal frameworks applicable to imports in Poland include: 

  • Union Customs Code (UCC), which defines customs procedures, declarations, valuation, and origin rules across the EU. 
  • EU VAT Directive, which sets the principles for importing VAT treatment and reporting. 
  • EU product safety and market surveillance regulations, which ensure that goods placed on the EU market meet technical and safety requirements. 

While these rules are harmonized at EU level, their practical application differs by country. In Poland, KAS oversees customs clearance, risk analysis, inspections, and post-clearance audits. As a result, documentation requirements, inspection frequency, and processing timelines may vary compared to other EU Member States. 

For businesses, this means that compliance cannot rely solely on EU-level knowledge. Companies must also understand Poland-specific customs practices, digital systems, and enforcement priorities. Failing to align with local procedures can lead to shipment delays, additional controls, or financial penalties. 

Understanding both EU regulations and Polish enforcement realities is therefore essential to managing imports in Poland efficiently and without compliance risk. 

Poland Imports Regulations: Customs & Data Systems 

PUESC System 

All import operations in Poland rely on PUESC (Polish Electronic Services for Customs and Excise). PUESC is the main online gateway to communicate with Polish customs for tasks related to importing into Poland. 

PUESC is required for several tasks, such as: 

  • Creating and managing customs-related accounts for your company. 
  • Submitting customs and excise forms through connected services. 
  • Handling SENT reporting obligations for monitored transport. 
  • Receiving official notifications and requests from customs authorities. 

In practice, most delays happen when companies treat PUESC as an “administrative step.” It is not. Data consistency matters. Small mismatches can trigger checks. For example, company details, authorizations, and shipment references must align across customs declarations, invoices, and logistics documents. 

To operate smoothly, importers should: 

  • Register early and assign internal owners for access control. 
  • Set up user roles and permissions (who can file, approve, and view). 
  • Ensure your customs broker has the correct authorization in PUESC. 
  • Keep company data updated (address, VAT status, contacts). 

This preparation reduces downtime and prevents last-minute clearance issues. 

Importer of Record (IOR): Roles and Responsibilities 

The Importer of Record (IOR) is the party legally responsible for goods imported into Poland. This is not only a customs role. It also affects VAT, product compliance, and audit exposure. Therefore, choosing the right IOR model is a strategic decision. 

The IOR may be: 

  • A Polish-registered company. 
  • An EU-based entity registered for relevant obligations. 
  • A non-EU company using an authorised representative or partner structure. 

The IOR is responsible for key obligations, including: 

  • Submitting the customs declaration and ensuring it is accurate. 
  • Paying import duties and import VAT. 
  • Ensuring correct HS classification and customs value. 
  • Keeping compliance documents available for inspections and audits. 
  • Ensuring product compliance before placing goods on the EU market. 

Many companies assume the logistics provider “handles the import.” In reality, the IOR carries legal responsibility even when a broker files on its behalf. That is why governance matters.

Importer of Record (IOR) is the party legally responsible for customs, VAT, and product compliance for goods imported into Poland.
Importer of Record (IOR) is the party legally responsible for customs, VAT, and product compliance for goods imported into Poland.

Customs Procedures and Core Documentation 

To import into Poland, you need both the right procedure and the right documents. Missing one element can cause a shipment to stop. That is why preparation must happen before goods leave the country of origin. 

Core documentation usually includes: 

  • EORI number (EU-wide importer identification). 
  • Customs declaration (often SAD-based structure). 
  • Correct HS code classification for each product. 
  • Customs value calculation, including related costs. 
  • Proof of origin, when preferential tariffs are claimed. 
  • Transport documents (CMR, bill of lading, airway bill). 
  • Commercial invoice and packing list. 

For smooth operations, many importers use a “pre-clearance routine”: 

  • Validate HS code and value before shipment. 
  • Confirm whether original proof is needed. 
  • Ensure invoice data aligns with customs declaration fields. 
  • Confirm the IOR model and broker mandates. 

Therefore, this approach reduces border delays and rework. 

Import Licences and Restricted Goods 

Not all products can be imported with standard customs clearance. Some goods require extra permits, approvals, or special checks.  

The regulatory landscape is constantly evolving due to new EU mandates. Starting January 1, 2026, the Carbon Border Adjustment Mechanism (CBAM) enters its definitive phase. This requires importers of carbon-intensive goods (such as iron, steel, aluminium, cement, and fertilisers) to register as an ‘Authorised CBAM Declarant,’ declare emissions data, and purchase corresponding CBAM certificates. Non-compliance with CBAM obligations will result in penalties or even import prohibitions. 

Additionally, these requirements apply due to security, health, or strategic controls. 

Common categories include: 

  • Dual-use goods, which can have civilian and military applications. 
  • Chemicals, especially those regulated under REACH or special controls. 
  • Pharmaceuticals and medical-related products, depending on classification. 
  • Agricultural and food products are subject to veterinary or phytosanitary rules. 
  • Goods under quota systems, anti-dumping measures, or sanctions regimes. 

This is where many importers face unexpected delays. The shipment arrives, but the permit is missing. Customs then detains the goods. Storage charges increase quickly. Delivery schedules collapse. 

A practical compliance step is to run a “restriction scan” during sourcing: 

  • Is the product controlled at EU level? 
  • Does Poland require local permits or registrations? 
  • Are there quota limits or anti-dumping duties? 
  • Are there labeling requirements in Polish or EU format? 

If the answer is yes, licensing should start early. Processing times vary. In many cases, you should plan weeks, not days. 

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Poland Imports: Duties, Tariffs, Tax, and VAT 

The section is often where cost surprises happen. Import costs are not only about duties. VAT treatment and cash flow matter just as much. 

Import Duties and Tariffs 

Poland’s import tariffs follow EU rules. Duty rates depend on: 

  • the HS code, 
  • the country of origin, 
  • trade agreements, and 
  • trade defense measures (such as anti-dumping duties). 

Preferential tariffs may apply if valid proof of origin is provided. Without it, the standard duty applies. Therefore, original documentation should be treated as a financial lever, not paperwork. 

Import VAT 

Import VAT is charged on goods entering Poland. In many cases, VAT can be reclaimed. However, timing matters. If VAT is paid at the border, cash is locked until recovery. 

Poland offers a strong mechanism to improve liquidity: Postponed VAT accounting (Article 33a of the Polish VAT Act). This allows eligible importers to declare import VAT in their VAT return instead of paying it upfront. 

The approach can significantly improve cash flow. It is especially valuable for high-value imports or frequent shipments. However, conditions apply. Reporting must also be precise. Incorrect reporting can lead to audits or loss of benefits. 

A strong VAT readiness checklist should confirm: 

  • Eligibility for postponed VAT accounting. 
  • Clean VAT reporting history and documentation discipline. 
  • ERP alignment between customs declarations and VAT returns. 
  • Broker and accounting coordination. 

For companies scaling imports in Poland, VAT strategy is not optional. It directly impacts working capital and margin protection.

EU vs. Poland Import Compliance Mini Checklist - Key compliance areas to watch out for when importing into Poland.
EU vs. Poland Import Compliance Mini Checklist – Key compliance areas to watch out for when importing into Poland.

Best Practices to Achieve Maximum Efficiency in Poland Imports 

To remain compliant and operate efficiently under Polish import regulations, companies should adopt a structured and proactive approach. 

Key best practices include: 

  • Preparing a detailed import compliance checklist by product category. 
  • Validating HS codes and product compliance requirements early in the supply chain. 
  • Using the Postponed VAT accounting scheme when eligible to optimize cash flow. 
  • Preparing for Digital & Carbon Mandates: Proactively adapt accounting systems for the KSeF e-invoicing mandate and assess if products fall under CBAM, establishing procedures for compliance and data collection by January 2026. 
  • Monitoring transport requirements, particularly the SENT system expansion in March 2026, if shipping clothing, footwear, or monitored sensitive goods. 
  • Working closely with experienced and certified customs brokers and advisors. 
  • Actively monitoring regulatory updates issued by KAS and EU institutions. 

Together, these measures help reduce clearance delays, limit compliance risks, and protect operating margins. 

Conclusion 

In 2026, mastering Poland’s import regulations is no longer optional. Poland remains a strategic gateway into the European Union, but rising regulatory complexity, digital reporting requirements, and stricter enforcement mean that compliance now plays a direct role in cost control, delivery reliability, and operational scalability. The continuous growth of Poland imports and exports confirms its critical role in the European supply chain. 

Valians International is a consulting and operational support company focused on Eastern European markets, providing tailored solutions and assisting clients at every stage of their market development, driven by a strong service ethos and results-oriented culture. 

With more than 40 multilingual consultants implementing our quality control procedures in over 18 countries, we are able to coordinate projects across multiple countries simultaneously and provide global, and always personalized, operational support. 

👉 Contact Valians International or email valians@valians-international.com to receive tailored guidance for your import operations or sourcing/supply chain in Poland. 

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