Currency regulations

Persons exporting foreign currencies or national instruments of payment are obliged to prove the right for the exportation by means of one of the following documents:

• Bank statement confirming the right to export stipulated foreign instruments of payment,
• Written declaration of the importation into the country of foreign or national instruments of payment - in case of their re-exportation (applicable only to non-residents),
• Written declaration of the importation entered by captain of a ship on a form established in separate regulations, certified by the customs office, in case of the re-exportation of foreign or national instruments of payment held in the ship's cash box,
• Currency export authorisation or other document, which authorises, in accordance with the conditions stipulated in the authorisation, an export of certain amount in foreign or national instruments of payment.

The above-mentioned documents, after appropriate annotations, provided by the regulation, have been placed by the currency control authorities, are returned to the persons who produced them for checking. These documents are valid only for the period of three months from the date of their issue.

The above-mentioned documents should be produced to customs authorities, or, where they are absent, - to a representative of the Border Guard, without a request.

Documentation proving your right to exportation is not required, if the following are exported:

• Instruments of payment (national or foreign), whose total value does not exceed 10 000 Euro,
• Currencies and securities issued in a foreign country on the name of the person staying permanently abroad, who is exporting them,
• Traveller's cheques signed by the person staying permanently abroad, who is exporting them.

Exportation abroad of foreign currencies or national instruments of payment is subject to an oral declaration at customs office or controlling Border Guard post - in places where there is no border post, and their import from abroad (above 10 000 Euro) is subject to a written declaration.

At the request of the currency control authorities one should submit to control any foreign currencies and national instruments of payment which are imported or exported.

Persons interested in receiving from the customs office (Border Guard post) a confirmation of importation into the country of foreign currencies and national instruments of payment, up to the value of 10 000 Euro, can also place a customs declaration in a written form.

Customs office, and where there is no customs office, a Border Guard post allows for re-exportation abroad of foreign currencies upon ensuring they are exported in the same currency, in the amount not bigger than when they were brought in and confirmed by a customs office or a Border Guard post - where there was no customs office. In case of exchange of a currency into another currency or re-exchange of the Polish currency into a foreign one, an exportation is subject to producing a bank certificate proving the right to the exportation of foreign currencies from the exchange.

Where there is no customs office, a Border Guard post permits the re-exportation abroad of the Polish currency upon ensuring it is exported in the amount not bigger than when it was brought in and confirmed by a customs office or a Border Guard post. In case of national instruments of payment other than the Polish currency - upon ensuring that they are the same instruments as those brought in and confirmed by a customs office or a Border Guard post, or that it is the Polish currency originating from national instruments of payment which had been brought in and then made use of.

INFRINGEMENT UPON THE CURRENCY REGULATIONS RESULTS IN A PENAL-FISCAL LIABILITY.
Legal situation - October - 2002 - Legal ground

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