Customs entry

Customs declaration concerning goods, moved by a traveller in import or export, should be made not later than upon the commencement of a customs examination by the customs authorities.

Customs declaration may be made in the following forms:

• oral,
• written,
• moving in or out of goods through a properly marked passage for travellers or traffic lane (marked in green or with green traffic lights and sign "nothing to declare").

A traveller may use the third form of customs declaration if s/he moves goods exempted from import duties within established quantity and value allowances, determined for the goods moved in a traveller's personal luggage. The value allowance is an amount equal to 175 EUROS, and in case the traveller is under 15 year old - 90 EUROS; a different value allowance has been established for the persons who:

• have their residence in the border area, or
• cross the border due to a job they have been doing in the border area, or
• cross the border in relation to their job they have been doing concerning the operation of a means of transport used in the international traffic;

then the appropriate allowance is 80 EUROS.

The oral form of customs declaration may be used for the goods moved in the traveller's personal luggage, which are:

• exempted from import duties (within the established allowances) and taxes resulting from the importation of goods,
• subject to import duties if the value of those goods exceeds the established allowances exempted from import duties, however does not exceeds 800 EUROS, and the quantity and type of those goods do not indicate their commercial use,
• items of personal use, required by the traveller:
  a) if they use exemption from import duties as returned goods (which earlier had been exported from the Polish customs territory by a traveller having a permanent residence within the Polish customs territory) or
  b) imported with the intent of their re-exportation by a traveller, who has no permanent residence within the Polish customs territory, and meeting other conditions required for placing them under the temporary admission procedure with the full exemption from import duties.

Whenever a traveller moves, in his/her personal luggage, goods exceeding the established allowances for goods exempted from import duties, with the value not exceeding 800 EUROS, then after the traveller makes an oral customs declaration, a customs officer issues a Document Confirming the Making of Customs Declaration. In that document, s/he calculates customs and tax duties that have to be covered in relation to the goods moved.

Upon making a customs declaration in an oral form or in the form of moving in or out of goods through a properly marked passage, other documents should be produced, the ones required on the ground of separate regulations, e.g. authorisation to move cultural goods, health certificate concerning an animal being carried (issued by an appropriate national authority of the country where the animal comes from).

Legal situation - January 2002 - Legal ground

Source: Customs Service of the Republic of Poland www.mf.gov.pl/sluzba_celna