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Learn more about Customs

Learn more about the customs clearance process, requirements or special procedures

To ensure your shipment clears customs smoothly, please familiarise yourself with the required documents. With the correct information provided by the importer, we will be able to clear your shipment as quickly as possible.

the correct information provided by the importer, we will be able to clear your shipment as quickly as possible.

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Goods value Importer: Consumer / Private
below 150 EUR “low value” Gifts free of charge from natural persons value up to 45 EUR.
Documents required: proforma invoice

Shipments below 150 euro:
The recipient and place of delivery is a natural person.
Documents required: invoice/proforma allowing translation and identification of the contents of the parcel
above 150 EUR “high value”
  • Invoice or order from a shop
  • If it is a gift (above 45 EUR) then a statement why the customer does not have a copy of the order and payment confirmation

    Other, if required:

  • Translation of the invoice
  • Transfer confirmation
  • Order confirmation e.g. screen shot from website
  • Other

Other, if required:

  • Translation of the invoice
  • Transfer confirmation
  • Order confirmation e.g. screen shot from website

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Goods value Importer: Company
below 150 EUR “low value” Parcels of up to 150 EUR from company to company containing samples/designs/prototypes.
Documents required: proforma invoice marked “sample” or “no commercial value”

Consent for clearance on the summary statement. Without it, the consignment is treated as over 150 EUR with the exception of preference (not needed as consignments up to 150 EUR are duty free).
above 150 EUR “high value”
  • Correct invoice (invoice number, transport costs (amount, IATA/ DHL rate agreement, delivery terms, impex), date, summary, currency code (or in case of GBP or EUR the symbol itself)
  • Correct company details on invoice, matching customer database in MagCS or statement of name/address discrepancy
  • Translation allowing goods to be identified (what they are used for, what they are made of) e.g. cotton T-shirt, rubber gasket
  • In case of medical goods – information on what % of VAT the clearance is for, Declaration of Conformity (DoC) and Certificate (unless the DoC indicates Class I, then no Certificate)
  • In case of electrical appliances, electronic toys – DoC unless the quantity is small
  • Authorisation: indirect or, if the goods require it or it is an economic procedure, e.g. processing – direct
  • If goods come into contact with food (or are food): Opinion/inspection from sanitary authorities

Comercial invoice / pro forma

EORI (więcej)

Power of Attorney (więcej)

Content / Goods Description (więcej)

Additional documents (for goods requiring additional documentation) – click here for more details

Sometimes it happens that we need a translation of an invoice from you. This is an essential document for customs clearance. On its basis, we will declare your shipment to customs. In order to start the clearance process, we need accurate information about the content of the addressed shipment.

If the invoice enclosed by the shipper with the consignment has a precise description of the goods for us, we can handle the translation ourselves. However, if we have any doubts, it is your responsibility to declare to us what the contents of the parcel are.

How to prepare invoice translation?

Describe in Polish the type of goods that are in the consignment.

  • You do not have to send the invoice to a sworn translator – you can translate it yourself.
  • Do not use general terms (e.g. samples, parts, components, materials).
  • Describe the goods accurately and comprehensively, and it is important to know what they are made of and how they are used – the more accurately you do this, the fewer questions Customs and DHL will have about you.
  • Example of a correct translation is “women’s cotton T-shirt” or “rubber door seal”.

If the order you have placed, differs from the invoice you received from us in the advisement, be sure to let us know. This will enable us to complete customs clearance correctly and will not delay your delivery. Please pay particular attention to the amount, description of contents, sender and recipient details.

The Harmonised Commodity Description and Coding System, abbreviated to HS, is the most common international commodity identification system. It is used by over 200 countries, including the European Union, the United States, China and Japan.

The HS Code identifies the correct customs tariff for the goods and contains information on duty rates, restrictions and exemptions.

This will speed up the clearance process. If the code is missing, or if the description of the contents of the consignment is inaccurate and does not allow for clear identification, additional contact with the importer is necessary. This situation can prolong the clearance process.

In order to check the HS code of a particular product, it will be useful to use the tariff systems – TARIC (EU) or ISZTAR (Polish).

TARIC is a collection of the most important general information applicable to the importation of goods.

The Polish ISZTAR system contains additional information regarding the applicable excise duty or VAT rate, as well as restrictions.

The ATA carnet is an international document which helps you to facilitate the temporary admission of goods. The ATA carnet is currently valid in 78 countries and allows duty-free transport of goods sent for a specific purpose. These include:

  1. Samples of goods or commercial samples exported for the purpose of: demonstrating designs before concluding a contract, canvassing or market intelligence.
  2. Goods used at: exhibitions, fairs, congresses, shows in the fields of art, commerce, industry, crafts, agriculture, charity events.
  3. Goods being professional equipment: film and television equipment, theatrical props, musical instruments, sports equipment, research apparatus, tools.

    1. The ATA carnet eliminates the complex customs procedure associated with temporary admission. As a carnet holder, you do not need to fill out an SAD, make customs declarations or lodge deposits at all the borders you cross.
    2. With an ATA carnet you can export goods to one or more countries. The right to purchase carnets may be exercised by legal entities as well as natural persons, upon submission of photocopies of the relevant documents (REGON number, entry in the register of economic activity or NIP number).
    3. A major simplification (especially if you transport professional equipment) is that you can use your carnet more than once during the 12 months of its validity – to different countries, but without changing the specifications.

    Albania, Algeria, Andorra, Australia, Austria, Bahrain, Belgium, Belarus, Bosnia and Herzegovina, Bulgaria, Chile, China, Croatia, Cyprus, Montenegro, Czech Republic, Denmark, Estonia, Finland, France, Gibraltar, Greece, Spain, Hong Kong, India, Indonesia, Iran, Ireland, Iceland, Israel, Japan, Canada, Qatar, Kazakhstan, Republic of Korea, Lebanon, Lithuania, Luxembourg, Latvia, Macedonia, Madagascar, Macau, Malaysia, Malta, Morocco, Mauritius, Mexico, Moldova, Mongolia, Netherlands, Germany, Norway, New Zealand, Pakistan, Poland, Portugal, South Africa, Russia, Romania, Senegal, Serbia, Singapore, Slovakia, Slovenia, Sri Lanka, Switzerland, Sweden, Thailand, Tunisia, Turkey, Ukraine**, USA, Hungary, United Kingdom, Italy, Ivory Coast, United Arab Emirates.

    * ATA carnet is not required within the European Union.

    ** DHL Express does not ship to Ukraine with an ATA carnet.

    In Poland, ATA carnets are issued by the National Chamber of Commerce

     

EORI is the EU system for identifying and registering economic operators engaged in international trade. The system contains customs regulations for goods sent outside the Community and imported into the European Union.

The EORI number is an identifier of the economic operator, which is necessary to obtain in case of trade with third countries. Since 2012. Customs authorities verify the EORI numbers (Economic Operator Registration and Identification number) in customs declarations. The EORI number must be used as an identification number in all data exchanges with customs. As of 17 November 2014. The customs declaration system actively checks the use and validity of the EORI number listed in customs declarations. As of this date, shipments that do not include an EORI number may cause delays in processing.

  • Required for clearance for companies – not applicable to private individuals.

The assignment of the EORI number is available within the e-Customs service of the Customs Service. More information.

DHL Express does not act as an intermediary in obtaining the EORI number.

If you are unsure if your shipment has a valid EORI number when you check in for your business, you can easily check on the dedicated website.

If you did not trade with non-EU countries as part of your business, an EORI number was not needed. From 1 January 2021, an EORI number is required for UK trade in goods, including customs clearance.

The concept of “samples” and “samples / patterns” when a consignment is placed under the customs procedure for release for free circulation with the exemption from customs duty and VAT has several variants:

  1. Samples / designs imported by economic operators to collect orders for goods of the same type (small quantities, small value, presentation only)
  2. Samples / designs imported by economic operators for testing, industrial or commercial examinations (quantities necessary for testing, goods are to be used up completely to obtain information or residues will be destroyed after testing)
  3. Samples imported by research and scientific institutions for the purpose of analysis and testing (the specific purpose concerns biological or chemical substances not produced in the country, imported in quantities not indicating a commercial purpose; to be used only by authorized entities)
  4. Laboratory samples (substances of e.g. human origin, tissue, blood, secretions) for research.

For this reason, we need information on the exact content and purpose of the goods, together with a comparison of the conditions of use in the relevant legal provisions.

Authorisation (or customs representation) in this case DHL EXPRESS (POLAND) SP. Z O.O. to represent a company, institution or individual before public administration bodies. The scope of activities is indicated in the authorization form and relates to all matters concerning foreign trade in goods. The authorization gives you the possibility of using comprehensive customs services in all branches of our company – in Warsaw, Katowice, Poznań, Gdańsk, Wrocław and Szczecin.

In Poland, the function of a customs representative is most often performed by customs agencies and logistics companies.

The legislation provides for two types of customs representation:

  • indirect – the type of authorisation used for customs clearance under the DHL Express simplified procedure. This procedure is used for clearance of goods not subject to rationing. It enables to shorten time of clearance to 30 minutes.
  • direct – the type of authorization used i.a. for special procedures and goods subject to restrictions under the customs legislation.

Templates of authorizations for companies, institutions and individuals can be found at the bottom of this entry and in the Documents section.

DOWNLOAD SECTION:

Institutions

 

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Indirect authorisation Download
Direct authorisation Download

 

Individuals

 

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Direct authorisation Download

Charges when clearing a consignment:

  • Import duties are usually the sum of customs duties and VAT. The basis for calculating these charges is the Customs value.
  • The customs value is the sum of the value of the goods and the costs of their delivery (transport, packaging, insurance).

We speed up and facilitate the formalities that are necessary for the delivery of an import shipment! Now you can pay the fees and charges incurred during import clearance by paying online.

How does it work?

  1. After clearing customs and issuing an invoice, you will receive an SMS or email from us with a link to the payment portal.
  2. Once the payment has been made, the consignment is transferred to the courier for delivery.
  3. You will receive a confirmation of duty/tax payment by email.

What’s more – you can manage your delivery via On-Demand Delivery – if you need to, you can change the method or date of delivery.
You can download your shipment documents and customs invoice.
You can check the status of a shipment/customs clearance on dhl.com or mydhl.express.dhl by entering the shipment number.

Security

The message contains a link to the On-Demand Delivery portal (delivery.dhl.com).

How can I check the authenticity of a message?

If there is any doubt about the authenticity of a message we recommend the following action:

  1. In your browser, go to: https://delivery.dhl.com
  2. Select the country of delivery (Poland)
  3. Enter the number of the waybill from the message and enter the code from the picture

If there are customs duties to be paid on the shipment, you will be redirected to Adyen payment portal.

E-mails are sent from ADCPL@dhl.com.

Use On-Demand Delivery to manage your delivery or pay customs duties for your shipment:

DHL reserves the right to request the prepayment of duties and taxes as well as customs clearance fees.

Employees of the Customs Agency, completing customs declaration, send a specially prepared message with data on prepayment. Data which should be included in the email:

  1. DHL Customs Agency
  2. Name of importer/Name and surname
  3. Address
  4. TAX IDENTIFICATION NUMBER/PESEL
  5. AWB shipment number
  6. Customs duty: amount
  7. VAT: amount
  8. PROVISION: amount
  9. total: amount

After making the prepayment, please send the transfer confirmation to the indicated email addresses in the message.

If you do not want use a default disbursement service (Duty Tax Impoter), you will receive an e-mail message informing you that a customs debt has been incurred. The message is sent from plgdnecs@dhl.com and contains detailed information on the amounts and details on how to make a transfer directly to the Customs Office. Once the payment will be registered by Customs, the shipment will be released for delivery.

Learn basic customs and tax information to find out who pays and why.

Goods bought online for personal use

  • Duties and taxes are usually not included in the price of goods bought online and may not be included in the summary on the invoice you paid to the seller.
  • When you buy goods online, some of them may come from third countries (outside the European Union). The growth of sites such as AliExpress, Alibaba, Rockauto, Amazon and many others is significantly increasing the number of shipments entering the European Union from third countries.
  • If goods are shipped from third countries (outside the European Union) you are required to pay all duties and taxes relating to the importation of these goods in accordance with applicable regulations. The exception to this rule are shipments sent under DDP/DTP conditions, i.e. if the sender (exporter) pays duties / taxes for the receiver (importer).
  • In order to ensure high speed of shipment delivery DHL pays on your behalf the calculated dues to the Tax Office, thanks to which the shipment may be delivered on the same day it arrives in Poland.
  • Duties paid by DHL will be collected from you once the shipment is cleared. You have the option to pay the fees via bank transfer or directly to the courier when you collect the parcel.
  • Duties depend on several key factors. These include: the value of the goods, the type of goods (the duty rate depends on the type of goods; a different rate applies to a mobile phone and a different rate to tracksuit bottoms), the cost of transport, parcel insurance and the origin of the goods. The VAT applicable in our country will also be added to the value on the invoice presented.

When ordering goods on the Internet make sure where the goods will be sent from, whether from Poland, another EU country or a third country (outside the European Union). This has an impact on the additional charges you will have to pay for importing the goods. DHL employees will contact you via e-mail or telephone and try to guide you through the clearance process. However, please remember that as an importer you are obliged to provide all required and reliable information as well as the necessary documents for customs clearance.

One Stop Shop Imports (IOSS)

Import One Stop Shop or the so-called IOSS procedure is a distance selling of goods imported from third countries or third territories in a consignment of a value not exceeding 150 EUR. IOSS is an individual seller’s number from a non-EU country that allows you to collect the VAT value at the time of purchase of the goods.

Gifts purchased online

A gift is usually defined as goods sent directly from one natural person to another natural person. Such goods are not subject to customs duties and taxes as long as their value does not exceed a certain threshold (EUR 45) and they meet other requirements resulting from the customs and tax regulations. It is very important that gifts must first of all be occasional, which means that if the frequency of receiving gifts is too high the consignment will be treated as one that is subject to customs clearance and customs duties.

The ultimate recipient will then be deemed to be the importer of the consignment and will have to pay customs duties and taxes.

It is likely that the online retailer has signed a contract with DHL for the delivery of goods bought online or has chosen DHL as its supplier.

Duty and tax are usually not included in the price of goods purchased online. Sometimes shippers pay taxes and duties for recipients – this is specified in the transaction (DTP service).
If the goods are shipped from a third country (outside the EU), the recipient is responsible for paying all customs and tax charges, according to the applicable legislation.

  • Customs duty is a levy imposed by the state on goods. Its purpose is to protect domestic production and to increase state revenue.
  • Consignments sent from outside the European Union are subject to customs clearance and must pay customs duty and VAT.
  • The United Kingdom is not a member of the European Union, so shipments from there are also subject to import clearance.

If you have paid for the shipment of your goods, DHL does not require additional delivery charges. Additional costs may be associated with the customs clearance of the shipment if it is sent from a country outside the European Union. However, it is important that the cost of transport is indicated on the invoice presented for customs clearance. If there are no transport costs, they are statistically calculated based on IATA conditions. The calculated cost does not have to be paid. It will only be used for the correct calculation of customs duties.

If a parcel contains a gift, it may be exempt from customs duty. However, this only applies if the total value of the parcel does not exceed €45 and it is an occasional delivery. Furthermore, this type of parcel must be sent by a private person from outside the EU to a private person living in Poland. The content of the parcel is to be intended for the recipient’s own use or for the use of the recipient’s family. The relief for gifts results primarily from the fact that they are not of a commercial nature. Therefore, certain conditions must be met in order to be entitled to exemption. The mere indication of “gift” on a parcel does not yet entitle to such an exemption.

According to customs and tax law, consignments for personal use contain goods intended exclusively for the personal use of the consignee or his family, which do not indicate by their nature or quantity their commercial purpose and are of an occasional nature. Therefore, if the value of the goods on the invoice is relatively high or the quantity is significant, we will ask you to complete an authorisation form so that we can clear the goods on your behalf.

Depending on the value and type of goods imported, you can expect the following fees:

  • Customs duties and taxes, which are discussed above.
  • Local taxes (excise tax for excise goods)
  • Surcharge for advance payment made by DHL (so-called service: Duties and Taxes Importer or security for receivables)
  • Any applicable statutory fees (e.g. storage of the shipment)

It is important to underline that the release of goods into the EU is possible if the goods are not subject to import prohibitions resulting from established trade policy measures (trade embargoes) or from separate regulations (health, environmental protection, product safety, counterfeit goods). Otherwise, the goods may be subject to seizure and subsequent forfeiture to the State Treasury. It should also be taken into account that the Customs Office has the right to stop any consignment for examination without giving any specific reason. Of course, after the examination and confirmation of the facts with your declaration regarding the content of the consignment it will be released by the Customs Office.

 


Charges when clearing a consignment

Import duties are usually the sum of customs duties and VAT. The basis for calculating these charges is the Customs value.

The customs value is the sum of the value of the goods and the costs of their delivery (transport, packaging, insurance)

How to calculate the duties amount to be paid?

 

 

Are you expecting a shipment and have received information about preparing for customs clearance? Our experts will help you complete the necessary paperwork. Reply to the message you receive from DHL before your shipment is cleared.

INCOTERMS 2020® rules define the scope of responsibility in commercial transactions between parties. Below you will learn basic information about the rules.

When using INCOTERMS 2020® rules, it is best to indicate such intention in the contract, terms of delivery, invoice, preferably using the words:

selected Incoterms® rule + specified port, place, point  example: DAP Warsaw, EXW Berlin.

Rules for various types of transport

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This is the Convention on International Trade in Endangered Species of Wild Fauna and Flora, also known as the Washington Convention. It is an agreement between governments to ensure that international trade in specimens of wild animals and plants does not threaten their survival.

What is the objective?

The aim is to conserve wild populations of animals and plants of endangered species by controlling and restricting international trade in them, their identifiable parts and derivatives, as well as to ensure international cooperation to reduce illegal trade in specimens of endangered species and to raise awareness of human pressure on wild plant and animal species.

The Convention provides a framework to be followed by each Party, which must adopt its own national legislation to ensure that CITES is implemented at the national level. The Convention does not prohibit trade, but merely sets out the conditions that must be fulfilled to ensure that trade in wild plant and animal species does not threaten the existence of those species.

IATA – these are the averaged costs of air transport of a given weight shipment from a given country established between the Members of the International Air Transport Association.

In case the invoice/order does not state the transport costs or states them as FREE or 0, the IATA statistical transport costs are taken into consideration for the calculation of customs duties and taxes.

This follows from Article 71 of the EU Customs Code, which indicates what is to be understood as the customs value of imported goods as well as what is included in the customs value of such goods. Thus, what costs related to the delivery of goods to the place of destination are included in the value of the purchased goods.

Information on the origin of goods, properly documented is the basis for the application of preferential or non-preferential duty rates.

EUR1 movement certificate is a document confirming the origin of goods exported to third countries. It is issued for goods to which customs preferences will be applied, i.e. a reduction in the rate of duty in the importing country under, for example: preferential bilateral agreements between the EU and the given importing country.

This document is issued by the competent customs office of the exporting country on a specific form, which includes the original signatures and stamps of the customs administration. The EUR.1 form is a strictly standard form, which can be obtained free of charge at any customs branch. The validity of the issued certificate is 4 months and must be submitted within this period to the customs authorities in the importing country. In order to obtain a movement certificate, you will need an export invoice and a statement from the manufacturer or supplier confirming the origin of the goods. The certificate should be issued before or at the latest on the day the goods are exported. The law also allows for the document to be issued retrospectively after the shipment is exported. The exporter should keep the documents proving the originating status for a period of 3 years and make them available to the customs authorities upon request. Customs will not charge a fee for issuing the document, unless you use a qualified intermediary who will charge a fee for preparing such a document.

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Used for trade between the European Community and Turkey. Document confirming the preferential origin of goods.

  • Allows to reduce the duty rates in customs clearance – the shipments it accompanies are subject to preferential duty rates
  • Applies to all products
  • It is issued by the local Customs Office at the exporter’s request

Read more

Release for free circulation procedure applies to non-EU goods imported to the customs territory of the EU. This procedure provides the non-EU goods with the customs status of EU goods. The procedure requires fulfilment of a number of formalities during the import of goods, as well as settlement of legally due fees, in particular import customs duties.

Covering goods by the marketing authorisation takes place on the basis of a customs declaration.

A list of most frequently required documents, necessary for the customs clearance, is provided below:

  • Import invoice;
  • Bill of lading;
  • Power-of-attorney for representation before the Customs Office;
  • Translation of the content of the shipment;
  • Depending on the type of imported goods, additional documents may be required, e.g. CE, product data sheet.

Assignment (also known as customs broker notification) is the option of deciding which Customs Agency would clear your shipment. To this aim, we necessitate such information via the document (enter hyperlink). After receiving the instruction, DHL Express will e-mail the documents that a selected Customs Agency requires for the clearance.

The shipment will be kept in our warehouse until a clearance confirmation has been received (ZC299). After receiving such confirmation, we will deliver it to you.

Attention! If the broker needs more time to clear the shipment, the warehouse fee shall be due from you in line with our price list (enter a hyperlink to the price list).

The transit procedure consists in ultimate transport and clearance of the goods in a different Customs Agency than DHL Express.

If you have a Customs Agency that has been authorised by you to represent you before the Customs Office and has a customs clearance depot for collecting the shipment, such shipment may be sent to your Customs Agency in the transit procedure.

For this to happen, DHL Express must prepare the transit notification and secure the goods.

The transit service is offered exclusively for shipments sent to companies.

The temporary clearance procedure allows for importing goods for a specific time to the customs territory of the European Union, applying the suspension of customs and tax dues fully or partially*

*The customs and tax dues are settled in the form of a deposit to the account of the Customs Office and frozen for the time of goods being used in PL. After the goods have been sent back, the amounts due are returned at the importer’s request.

The period for which the procedure may be applied is 6, 12 and 24 months.

Temporary clearance may be applied by entities which:

  • have a registered office outside of the EU and would like to import their goods for a specific time to the EU territory, e.g. to present such goods during fairs;
  • have their registered offices in the EU and wish to temporarily use the non-EU goods.

The temporary clearance may only be applied when:

  • no plans are made to introduce any changes in the goods (apart from the required ones – e.g. maintenance);
  • identification of the goods can be guaranteed;
  • the goods belong to a person who has a seat outside of the customs territory of the EU;
  • specific requirements set out in the customs law provisions pertaining to full or partial exemption from customs duties have been fulfilled

Additional documents required:

  • Direct power-of-attorney for representation before the Customs Office
  • Serial numbers of the goods which allow for their identification

Outward processing takes place when the goods are improved/ repaired outside of the EU. To make use of the outward processing procedure, when sending the goods for repair or improvement, submit an application for making use of this procedure.

Next, when the goods return from the repair, they undergo import clearance. Depending on the type of repair (paid/ free), you may be exempt fully or in part from customs and tax dues.

Attention! The invoice must contain identification data of the goods, e.g. serial numbers.

Additional documents required:

  • Original export documents (export invoice allowing for identification of the goods, IE599 document, bill of lading)
  • Direct power-of-attorney for representation before the Customs Office

Inward processing takes place when goods from outside of the EU are imported to be improved/ repaired (e.g. as part of warranty repair) and then sent back.

Import customs and tax dues are secured by the importer by means of transferring a deposit to the account of the Customs Office and returned (at the payer’s request) at the moment when the procedure ends (i.e. the goods have been sent back outside of the EU)

Documents required in import clearance:

  • Pro-forma invoice for the imported goods – allowing for identification of the object of import
  • Information whether the goods will be repaired against payment or for free
  • Declaration about the place of the repair and the length of repair
  • Direct power-of-attorney for representation before the Customs Office

The returned goods are goods which were sent outside of the EU and which return to us in an unchanged condition (e.g. after fair or tests). The legal provisions allow for applying relief from customs duties during the import clearance of the returned goods.

(…) Relief from import duty of goods returned in an unchanged condition provided not more than 3 years have passed since the original export of the goods  (Art. 203 of the Union Customs Code) (…)

Required documents:

  • Original export documents (invoice, bill of lading, export confirmation document IE599);
  • Import invoice (mirror reflection of the export invoice, bill of lading);
  • Declaration on returned goods (hyperlink to the declaration).