What is Poland's de minimis import threshold?

Poland's de minimis threshold is set by National Revenue Administration (KAS) — Customs Service; verify before shipping.

Is VAT or GST charged on imports into Poland?

VAT (PTU) 23% standard; 8% reduced (food, transport, restaurants); 5% basic food, books, medicine; 0% intra-EU exports. Applied to imports plus EU CN8 tariff. EU IOSS for ≤EUR 150 ecommerce.

Who is the customs authority in Poland?

National Revenue Administration (KAS) — Customs Service — https://www.podatki.gov.pl/clo-en/.

What categories of goods are restricted from importing into Poland?

Restricted categories include: Firearms / ammunition (Ministry of Interior permit + EU Firearms Pass); Pharmaceuticals (Pharmaceutical Inspection import permit for non-personal-quantity imports); Cultural property (Ministry of Culture permit for export over 50 years old); Currency over EUR 10,000 (declaration).

What is prohibited from importing into Poland?

Prohibited categories include: Narcotic drugs (per UN Single Convention 1961); Counterfeit branded goods (EU Regulation 608/2013); CITES-listed species and parts; Asbestos products; Goods incompatible with EU sanitary / phytosanitary standards.

IMPORT DESTINATION

Importing Into 🇵🇱 Poland

CUSTOMS AUTHORITYNational Revenue Administration (KAS) — Customs Service

STANDARD VAT23%

DE MINIMIS (USD)US$0

De Minimis Threshold

THRESHOLD (USD)

US$0

LOCAL CURRENCY

0 EUR (since 2021 EU IOSS reform)

Shipments below this value may enter without customs duty. VAT may still apply depending on local rules.

EU EUR 22 import-VAT exemption ended 1 July 2021. All commercial parcels into Poland attract 23% VAT regardless of value. Customs duty 0% under EUR 150; standard rate above EUR 150.

As of: 2021-07-01

VAT / GST on Imports

23%

STANDARD VAT / GST RATE

Applied on the customs value (CIF — cost, insurance, freight) plus any applicable duties.

Required Documentation

#	Document
01	EU Customs Declaration (electronic via KAS Single Window)
02	Passport / EU national ID
03	EU Firearms Pass for travelers carrying licensed firearms
04	Cash declaration for amounts over EUR 10,000

Requirements vary by shipment value, HS chapter, and origin country. Learn about each document type →

Restricted Import Categories

⚠Firearms / ammunition (Ministry of Interior permit + EU Firearms Pass)
⚠Pharmaceuticals (Pharmaceutical Inspection import permit for non-personal-quantity imports)
⚠Cultural property (Ministry of Culture permit for export over 50 years old)
⚠Currency over EUR 10,000 (declaration)

Prohibited Import Categories

✗Narcotic drugs (per UN Single Convention 1961)
✗Counterfeit branded goods (EU Regulation 608/2013)
✗CITES-listed species and parts
✗Asbestos products
✗Goods incompatible with EU sanitary / phytosanitary standards

Special Notes

01Poland is in the Schengen Area and EU Customs Union; intra-EU travel does not require customs declaration but spot checks occur.
02Polish złoty (PLN) is the local currency; Poland is not yet in the Eurozone.
03ICS2 Release 3 in force — all incoming parcels via air, sea, road, rail require pre-loading data.
04Eastern border with Belarus and Ukraine sees significant freight + refugee/humanitarian flows since 2022.