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Poland Import Regulations 2026: What Every Business Must Know

Poland Import Regulations 2026: What Every Business Must Know

aktualnosci-en, ,
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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📩 Looking to expand your business in Poland? Talk to Valians International experts today.

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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supply chain diversification in CEE 2026

Supply Chain Diversification in CEE: New Resilience Hub for Global Manufacturers

aktualnosci-en, , , , , ,
Valians

Table of Contents

Introduction

Supply chain diversification in Central and Eastern Europe (CEE) is becoming a priority as Europe shifts from efficiency to resilience. Between 2023 and 2026, the European Union (EU) prioritized supply chain resilience at the center of its industrial agenda. According to the European Parliament Research Service (2025), the EU is shifting away from an “efficiency-first” model and encouraging companies to diversify their suppliers, expand regional production, and enhance the overall diversification of supply chain networks.

This shift is reshaping the role of the Central and Eastern Europe region. With strong engineering talent, competitive costs, and fast access to major EU markets, CEE is evolving from a peripheral zone into a strategic pillar of European industry. Its logistics capacity is also growing quickly, which further strengthens the region’s position and highlights the benefits of supply chain diversification for companies operating across Europe.

At Valians International, we support companies rethinking their European footprint. More businesses now see CEE as a key foundation for building stable, future-ready networks and improving supplier diversification strategies. In this article, let’s explore the opportunities and strategic value behind diversification in supply chain decisions in CEE.

CEE’s Strategic Advantages for Supply Chain Diversification

The global supply chain model has changed rapidly over the past few years. Long-distance logistics, single-region dependency, and cost-only decisions no longer provide the stability companies need. As a result, resilience has become a top priority.  

Therefore, supply chain diversification is now a priority for companies operating in Europe. CEE stands out for several strategic reasons that reflect the growing benefits of supply chain diversification in a volatile global economy.

Geographic advantages: Faster access to Europe’s core markets

CEE’s location is one of its strongest assets. The region sits at the intersection of major European trade corridors and allows companies to reach key markets quickly.

From CEE, goods reach Germany, France, Benelux, and Scandinavia in around 24–72 hours. Faster access to Europe’s Core Markets.
From CEE, goods reach Germany, France, Benelux, and Scandinavia in around 24–72 hours.
  • Goods can travel to Germany, France, the Benelux region, and Scandinavia within 24 to 72 hours by road. 
  • Key TEN-T corridors, including the Baltic–Adriatic and North Sea–Baltic routes, improve speed and reliability. 

This proximity reduces transport costs, limits exposure to global shipping disruptions, and supports Just-in-Time and Just-in-Sequence production models – two approaches frequently discussed in the European supply chain summit series in recent years.

According to the CTP Industrial Paper (2025), logistics efficiency is now one of the top decision factors for European manufacturers considering relocation. As a result, CEE gives companies a faster and safer route to European consumers.

Skilled workforce with competitive operating costs

CEE offers a strong labour market for industrial and engineering operations. The region is known for: 

  • High levels of technical education. 
  • Strong engineering and R&D capabilities. 
  • Multilingual talent. 
  • Competitive labour costs compared to Western Europe. 

Eurostat highlights that companies relocating to CEE typically achieve 30–40% lower labour costs while maintaining high productivity levels. This reinforces the benefits of supply chain diversification, especially when balancing cost efficiency with workforce capability. 

Moreover, CEE countries consistently invest in STEM programs and vocational training. Therefore, manufacturers find it easier to build specialized teams for automotive, electronics, machinery, or medical devices.

Rapidly expanding industrial and logistics infrastructure

CEE’s industrial real estate market has grown significantly in recent years. 

  • Poland alone surpassed 30 million m² of modern industrial and logistics space in 2025 (CTP, 2025). 
  • Romania, Czech Republic, and Hungary continue to report double-digit growth in warehouse absorption (IO Partners, Q2 2025). 

Additionally, the region is expanding into intermodal terminals, cross-border rail systems, and inland hubs. These developments strengthen its position as a European manufacturing and distribution base. 

Because of this expansion, companies can scale faster and manage inventory more efficiently.

Integrated and predictable regulatory environment

Another advantage is that CEE operates within the European Union’s regulatory framework. This provides: 

  • Predictable labour law. 
  • Consistent product and technical standards. 
  • Strong IP protection. 
  • Full access to the EU Single Market. 

The European Commission’s industrial strategy updates emphasize that EU-level regulation helps companies simplify compliance, especially when shifting production closer to Europe. 

For international investors, this creates a stable and transparent environment.

Strong manufacturing ecosystems and industrial clusters

Many CEE countries host well-developed clusters that attract global suppliers and OEMs. Examples include: 

  • Automotive clusters in Poland, Slovakia, Czech Republic, and Hungary. 
  • Electronics and EMS clusters in Czech Republic, Romania, and Poland. 
  • Aerospace and machinery hubs in Poland and Romania. 
  • Life sciences and MedTech clusters in Poland, Hungary, and Slovenia. 

These clusters reduce supply chain fragmentation and allow manufacturers to integrate quickly into existing networks. Consequently, companies enjoy shorter onboarding times and improved supplier diversification options across the region.

Growing access to EU funds and incentives

CEE countries benefit from significant EU financing through the Recovery and Resilience Facility (RRF). Funds support: 

  • Digitalization. 
  • Robotics and automation. 
  • Energy transition. 
  • Logistics infrastructure. 
  • Upskilling industrial workers. 

Governments in Poland, Hungary, Romania, and Slovakia also offer national incentives for high-tech and green manufacturing.  

This combination of EU and national support strengthens the long-term viability of industrial relocation projects. 

To sum up, global manufacturers face new risks: higher volatility, transportation bottlenecks, and pressure to localize strategic production. In this context, CEE offers proximity, resilience, quality talent, a strong industrial base, and regulatory stability.  

Together, these factors make CEE one of Europe’s most attractive destinations for companies seeking to diversify supply chains and build a regional production model that supports long-term growth.

Key Industries Driving the Shift

Supply chain diversification in CEE is not happening evenly across all sectors. Instead, a few strategic industries are driving most of the momentum. These sectors benefit the most from the region’s proximity, skilled workforce, logistics capabilities, and alignment with EU industrial priorities. 

Below are the industries where CEE is becoming a core part of Europe’s future supply chain architecture. 

Automotive & EV value chain 

The automotive sector remains the backbone of CEE’s industrial economy. 
Countries like Poland, Slovakia, Czech Republic, and Hungary are deeply integrated into Europe’s automotive ecosystem. 

Key advantages: 

  • Strong Tier-1 and Tier-2 supplier networks. 
  • Mature assembly lines and engineering capabilities. 
  • Proximity to German OEMs and Western European markets. 

According to ACEA and regional industry statistics: 

These investments support Europe’s broader EV transformation. As a result, CEE is becoming a critical hub for the European electric mobility supply chain. 

Electronics & Semiconductors (EMS) 

Electronics and electrical manufacturing services (EMS) have expanded significantly across the region. Countries like Czech Republic, Poland, Romania, and Hungary offer strong technical talent and competitive operating costs. 

Drivers of growth: 

  • Rising demand for nearshored EMS capacity. 
  • Need for shorter lead times for European electronics brands. 
  • The EU is pushing for semiconductor resilience. 
  • Strong base of engineering and mechatronics graduates. 

Therefore, electronics and semiconductor-related industries see CEE as a natural location for regional diversification. 

Machinery, Metalworking & Industrial components 

This sector is one of CEE’s historical strengths. Companies from Germany, Italy, and Scandinavia continue to relocate parts of their component manufacturing to the region. 

The reasons are clear: 

  • Skilled mechanical engineers. 
  • High precision capabilities. 
  • Strong machine-building tradition. 
  • Lower labour cost vs. Western Europe. 
  • Reliable supplier networks. 

According to IO Partners (Q2 2025), industrial components and machinery remain among the top 3 demand drivers for new industrial space in Poland and Czech Republic. 

Consequently, CEE is ideal for companies seeking to shorten supply chains without compromising quality. 

Pharmaceuticals & Medical devices 

Hungary, Poland, Slovenia, and Czechia are strengthening their life sciences clusters. These sectors rely heavily on regulatory stability, quality control, and access to skilled scientific talent, all of which CEE provides. 

Key strengths: 

  • Strong tradition in R&D and chemistry. 
  • Compliant with EU Good Manufacturing Practices. 
  • Growing MedTech assembly and component production. 
  • Increasing demand for nearshored sterile packaging and medical electronics. 

EU policies promoting strategic autonomy in critical health goods further support the growth of these sectors. 

For this reason, pharmaceutical and MedTech companies are increasing their footprint in Central Europe. 

Logistics, Distribution & E-commerce infrastructure 

Industrial demand in CEE is also driven by the region’s expanding role as a European distribution gateway. 

Key factors: 

  • Poland’s logistics stock exceeds 36 million  m² (Updated June 2025). 
  • Romania and Hungary record some of the highest warehouse absorption rates in Europe. 
  • Growth in cross-border e-commerce requires large fulfilment centers, parcel hubs, and last-mile delivery platforms. 

CEE’s infrastructure allows companies to serve both Western Europe and South-East Europe efficiently. Consequently, the logistics segment continues to attract new 3PL, 4PL, and retail operators. 

As you can see, all the industries we mentioned above share similar needs: 

  • Stable production conditions. 
  • Skilled labour. 
  • Predictable regulations. 
  • Fast access to major markets. 
  • Reduced exposure to long-distance supply chain risks. 

These factors align with the core benefits of supply chain diversification, especially for companies that need both regionalization and efficiency inside Europe.

Country Spotlights: CEE Leaders in Supply Chain Realignment

Central and Eastern Europe are not uniform markets. Each country offers distinct strengths for supply chain diversification. Below is a concise overview of the region’s most influential hubs. 

Poland: Scale & Distribution power 

Poland is the anchor of the region’s industrial and logistics landscape. It combines scale, workforce depth, and strategic location, three factors that are essential for resilient supply chains. 

Key advantages: 

  • The largest industrial and logistics stock in CEE, surpassing 36 million m² in 2025. 
  • Strong manufacturing base across automotive, machinery, aerospace, furniture, and electronics. 
  • Expanding EV battery investments from SK On, LG Energy Solution, and Northvolt. 
  • High logistics performance supported by road, intermodal, and rail corridors linked to Germany and Scandinavia. 
  • Competitive costs for both production and distribution.
Poland leads CEE with over 36 million m² of modern logistics and industrial stock.
Poland leads CEE with over 36 million m² of modern logistics and industrial stock.

Czech Republic: Engineering excellence

Czechia offers one of the most sophisticated industrial profiles in the region. Its proximity to Germany makes it a core part of the Central European supply chain. 

Key advantages: 

  • World-class automotive and engineering clusters. 
  • High productivity and strong technical education. 
  • Mature EMS base supporting electronics and mechatronics production. 
  • Dense supplier networks for German OEMs and Tier-1 manufacturers. 
  • Efficient logistics link to Western Europe.
Czechia offers one of the most advanced engineering and automotive ecosystems in Europe.
Czechia offers one of the most advanced engineering and automotive ecosystems in Europe.

Hungary: EV and Electronics investments 

Hungary is one of the fastest-growing industrial markets in Europe, driven by strong foreign investments and government support. 

Key advantages: 

  • A booming EV battery and electric mobility industry, backed by major Korean and Chinese investors. 
  • Attractive incentive schemes for high-tech and large-scale industrial projects. 
  • Strong base in automotive assembly and electronics. 
  • Central location serving both Western and Southern Europe.
Hungary is a fast-growing EV and electronics hub driven by major global investors.
Hungary is a fast-growing EV and electronics hub driven by major global investors.

Romania: High-growth logistics & Digital talent

Romania is emerging quickly as a competitive alternative for companies needing both engineering talent and logistics reach. 

Key advantages: 

  • Rapid expansion of logistics corridors, ports, and road networks. 
  • Strong IT, software, and electronics engineering capacity. 
  • Competitive labour cost and availability, especially in secondary cities. 
  • Growing interest from U.S. and Western European investors.
Romania combines engineering talent with rapidly expanding logistics infrastructure.
Romania combines engineering talent with a rapidly expanding logistics infrastructure.

Slovakia: Automotive specialization & Automation 

Slovakia continues to hold the title of one of the world’s top automotive producers relative to population. The country is now transitioning toward electric mobility.

Key advantages: 

  • Longstanding automotive ecosystem anchored by global OEMs. 
  • High adoption of automation and robotics in production lines. 
  • Central location between Poland, Czech Republic, Austria, and Hungary. 
  • Skilled labour force with strong technical training.
Slovakia remains a leader in automotive production and advanced manufacturing.
Slovakia remains a leader in automotive production and advanced manufacturing.

Each of these markets provides a different strategic advantage. Together, they offer a complete platform for companies that want to diversify their supply chain into CEE, covering both high-volume production and high-precision processes.

Future Outlook

Supply chain diversification is now a strategic necessity. As Europe moves toward resilience and more regional production, Central and Eastern Europe (CEE) has become a key pillar in this transformation. The region offers fast access to EU markets, strong industrial talent, and a stable regulatory environment – all essential elements for future-ready supply chains and sustainable diversification of supply chain operations.  

For global companies, the question is no longer whether to diversify, but how quickly they can secure the right position in the region. 

So, when to choose CEE for your supply chain strategy: 

  • You need rapid delivery into the EU. 
  • Your product requires high precision or strict regulatory compliance. 
  • You want to reduce transport risks and long-distance disruptions. 
  • You need close coordination with European OEMs or R&D centers. 
  • You aim to build a regional production model for Europe. 

In these cases, CEE is ideal for EV components, machinery, robotics, medical devices, mechatronics, and advanced assembly. In summary, the region works best for proximity-driven and quality-driven industries. 

Our experts at Valians International support businesses in evaluating opportunities, reducing risks, and building resilient operations across the CEE.  

Ready for near-shore production or diversifying sourcing in Central Europe? 

Valians provides hands-on support across Poland and the wider CEE region. 

👉 Contact us or send an email to valians@valians-international.com to get tailored guidance for your project now!

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