More about customs process

Learn more about customs clearance process, requirements and special procedures

Are you planning on sending a parcel?
Prepare an order for export clearance and submit it to us along with needed export documents.
This is necessary for a customs declaration to be prepared correctly. However, if you keep sending shipments in the same way, simply use the standing export clearance order.

1. Are you exporting a one-off? Fill out this document:
Individual export customs clearance order DOWNLOADDOWNLOAD

Examples of filled out forms:

Courier clearance DOWNLOADDOWNLOAD
Individual clearance (sale of goods) DOWNLOADDOWNLOAD
Individual clearance (export for repairs or replacement) DOWNLOADDOWNLOAD
Individual clearance (export of strategic goods) DOWNLOADDOWNLOAD

2. Standing order for export customs clearance

Do you send shipments for the same purpose each time and always use the same procedure?
We have a dedicated form for you.
Standing order minimalizes paperwork when completing documents for export.
Standing export clearance order DOWNLOADDOWNLOAD

If you would like to make use of standing order please contact or Customer Service Department at +48 42 63 45 100, open on week days between: 7:30 am – 6.30 pm

Courier clearance is the simplest kind of export process, it allows for a quick clearance.

Unlike in the individual one, in this case you do not need:

  1. Authorization for DHL Express to act as your representative
  2. EORI number
  3. Specification of the goods
  4. Complete tariff code
  5. Additional documentation outside of the ones listed above

To use this kind of clearance we need only:

Invoice(s). You can find an example of a correct one here
Export customs clearance order, unless you have gave us one already. The form can be found here

The basic condition for using the Courier clearance is value and weight not exceeding 1000 EUR and/or 1000 kg respectively.

We encourage you to use this type of clearance because it’s the most convenient, guarantees minimum of formalities and reduces needed communication between you and our Customs Agency.

In case of Courier clearance exporters usually do not need proof of export. However, such confirmation can be accessed in the form of:

  • the tracking shipment history, which you can check out on our website: https://dhlexpress.pl/en/tracking/
  • confirmation of delivery to the receiver (accessible at mydhl+ application)

However, if you need an additional proof of export, we will provide the relevant document upon request.

How to obtain confirmation/proof of Courier clearance?

In order to obtain a document proving the clearance of your parcel send us a message at: dhlkomunikatycelne@dhl.com with the subject line “Confirmation of export for AWB [here put the 10-digit parcel number]”
In the main body of the message please provide the following information:

City of delivery
Exporting company name / name and surname of the sender (if an individual)
Date of export
Value of the parcel
Transport type (motor freight/ air freight)
Contact phone number
E-mail address for receiving confirmation documents

This data is an integral part of customer verification process and the reason why we ask for submitting it each time. The lack of full data can cause the need for additional verification, which may result in delay of delivering the proof of export or complete denial of the request.

Below you can find examples of correct and incorrect messages:



The document you will receive will look like this:

Individual customs clearance is one of the customs clearance types allowed by law:
We use it when your package does not qualify for Courier customs clearance.

Those cases are:

  • Parcel exceeds the value of 1000 EUR and/or weight of 1000 kg
  • You would like to utilize special procedures. Find more about them here
  • You need an individual proof of export. Find more here
  • You ship strategic goods. Find out more here

Below you can find the types of individual standard customs clearance that are carried out at our agency.

Individual customs clearance (sale of goods) is used when you export goods for which you receive payment.

To carry it out we need the following:

  • Invoice(s). You can find an example of a correct one here
  • Your authorization for DHL Express to act as a representative (if you have not given us one before). The authorization form along with instructions can be found here
  • Customs Clearance order, unless you have already provided us with a standing order. Please be sure to specify the purpose of the shipment. You can find the form DOWNLOADhere
  • Others documents required by law (e.g.: a certificate from the Conservator of Antiquities when you export works of art).

Remember that, certain conditions provided, you may opt for the much simpler Courier Customs Clearance.
You can read more about it here

Individual Customs Clearance (export of free samples, specimens or gifts) is used when you export goods for which you do not receive any payment.

To carry it out we need the following:

  • Invoice(s). You can find an example of a correct one here
  • Your authorization for DHL Express to act as a representative (if you have not given us one before). The authorization form along with instructions can be found here
  • Customs Clearance order. Please remember to choose the export purpose. You can find the form DOWNLOADhere
  • Others documents required by law (e.g.: a certificate from the Conservator of Antiquities when you export works of art).

Remember that, certain conditions provided, you may opt for the much simpler Courier Customs Clearance.
You can read more about it here

If you export a package with the purpose of:

  • Repair/replacement
  • For trade fairs
  • For exhibitions
  • For tests

we can carry out the clearance under special procedures.
Please familiarize yourself with guidelines of what is required when you return goods e.g. after repair or tests.
Each situation is described below.

Be sure to specify the purpose of the export on the DOWNLOADExport Customs Clearance Order and to attach the needed documents.

If you want to send goods for repairs (replacement) you can make use of a special procedure (outward processing) in two variations:

  • Free repairs or replacement
    The procedure is implemented under a warranty or other arrangements confirmed with the foreign contractor. It requires obtaining a permit, and without opening the procedure, you will not be able to submit a request for import duty exemption when the goods return.
  • Paid repairs
    The procedure concerns goods exported for paid repairs. It requires a permit. When the goods return you will pay the import taxes derived from costs of services done and other required costs (e.g. freight costs).

Each such export needs a permit from the Polish Customs and Revenue Office. You can obtain it:

Remember that an issued permit has expiration date. The package cannot move past the date indicated when returning.

For carrying out the procedure we need:

  • Invoice(s). You can find an example of a correct one here
  • Your authorization for DHL Express to act as a representative (if you have not given us one before). The authorization form along with instructions can be found here
  • Customs clearance order, unless you have already provided us with a standing order. Be sure to specify the purpose of the shipment. You can find the form here
  • Order for opening the procedure. You can find the form here
  • Confirmation that the send goods are under warranty. It may be e.g. a warranty card/agreement, correspondence with the guarantor*

(*) applied only to free repairs/replacement

Exporting goods after repairs or replacement – closure of the inward processing procedure

Do you want to send back goods that during import were covered by the inward processing procedure? We can close it in export.

For carrying out the procedure we need:

  • Invoice(s). You can find an example of a correct one here
  • Your authorization for DHL Express to act as a representative (if you have not given us one before). The authorization form along with instructions can be found here
  • Customs clearance order. Be sure to specify the purpose of the shipment. You can find the form DOWNLOADhere
  • All the documentation of the opening of import inward processing procedure. If it was carried out by DHL Express the import AWB number will be enough. Please provide it on the export customs clearance order.

However, if the import inward processing procedure has been opened by a different customs agency, present us with the following documents – confirmation of import customs clearance ZC299 (or similarly in the event of a change in regulations), full mode permit (if you are in possession of it). Waybill, invoice(s) and other documents that were attached to the import clearance.

Accounting for the procedure
Please note that presently, after the procedure is completed, a settlement is required, which consists of balancing the quantities of goods imported and exported. Accounting for it is possible by submitting the electronic form RPS100 using the PUESC platform. Due to the need for a two-step link, the DHL agency does not provide this service.

  • Settlement can be done by an authorized employee of your company as the requesting entity
  • You must be granted access to the PUESC platform with extended authority.
  • You must submit the RPS100 application up to 30 days from the date of closure of the procedure on the export document.
  • Repayment of duties secured during import is possible only after the procedure is settled.

Here you will find registration and linking of the power of attorney: https://puesc.gov.pl/en/uslugi/rejestracja-na-puesc-zakladanie-konta

A description of the service and instructions for completion are also available on the PUESC platform:
https://puesc.gov.pl/uslugi/zloz-spis-inwentaryzacyjny?inheritRedirect=true

Shipping can be accomplished in three ways:

1.DOWNLOADForm INF 3 (Returning Goods)

Form INF 3 is used when you ship goods that are expected to be returned to you, e.g. sent to trade fairs, exhibitions or tests.

In this case INF 3 and the customs declaration are prepared by our Customs Agency, and you will receive an export confirming notification after clearance.

Using the INF 3 form results in a possibility to apply for import duties and taxes exemption, providing that the goods return to Poland within 3 years and in an unchanged state.

It is extremely important that the goods you ship are fully identifiable and traceable, so we need their serial numbers, model(s) or photos while shipping out.

To carry out the procedure we need:

  • Invoice(s). You can find an example of a correct one here
  • Your authorization for DHL Express to act as a representative (if you have not given us one before). The authorization form along with instructions can be found here
  • Customs clearance order. Be sure to specify the purpose of the shipment. You can find the form DOWNLOADhere
  • Information or documents confirming the identity of the goods

2. Temporary export, procedure 2300

This procedure is used when you ship goods that are expected to be returned to you, sent to e.g. trade fairs, exhibitions or tests.

In this case the customs declaration is prepared by our Customs Agency, and you will receive an export confirming notification after clearance.

Using this procedure results in a possibility to apply for import duties and taxes exemption, providing that the goods return to Poland within 3 years and in an unchanged state.

It is extremely important that the goods you ship are fully identifiable and traceable, so we need their serial numbers, model or photos while shipping out.

To carry out the procedure we need:

  • Invoice(s). You can find an example of a correct one here
  • Your authorization for DHL Express to act as a representative (if you have not given us one before). The authorization form along with instructions can be found here
  • Customs clearance order. Be sure to specify the purpose of the shipment. You can find the form DOWNLOADhere
  • Information or documents confirming the identity of the goods

3.DOWNLOADThe ATA Carnet

The ATA Carnet is used when you ship goods that are expected to be returned to you, e.g. sent to trade fairs, exhibitions or tests.

It replaces the individual customs clearance declaration and in this case you do not receive the notification confirming export.

Thanks to it, you reduce the steps during clearance in the destination country and when the goods return to Poland.

You obtain the carnet on your own at the Polish National Chamber of Commerce, hand it to the courier at the time of shipment along with other documents.

Shipping is only possible to countries covered by the ATA Convention. It is not used when shipping goods for repair.


    For carrying out the procedure we need:
  • The ATA Carnet (hard copy)
  • Your authorization for DHL Express to act as a representative (if you have not given us one before). The authorization form along with instructions can be found here
  • Customs clearance order. Be sure to specify the purpose of the shipment. You can find the form DOWNLOADhere

Comparison of the three options for exporting goods for temporary admission

  INF3 Procedure 2300 The ATA
1. Whether used for shipping to trade fairs, exhibitions and tests? Yes Yes Yes
2. Is it the exporter’s responsibility to obtain the document? No No Yes
3. Is an invoice required? Yes Yes No
4. Is identification of goods required? Yes Yes Yes
5. Is individual clearance required? Yes Yes No
6. Does the exporter receive the export notification? Yes Yes No
7. Are there facilitations for clearance in the destination country? No No Yes
8. What is the maximum time for the goods to return to Poland? 36 mos 36 mos 36 mos
9. Is it possible to apply for duty and tax exemption when the goods return to Poland? Yes Yes Yes

Do you want to send back goods that were covered by temporary admission during import to Poland?
Depending on the procedure opened during import, we can close it in two ways.

1. You export goods that were covered by an individual customs declaration.

To carry out this export procedure we need from you:

  • Invoice(s). You can find an example of a correct one here
  • Your authorization for DHL Express to act as a representative (if you have not given us one before). The authorization form along with instructions can be found here
  • Customs clearance order. Be sure to specify the purpose of the shipment. You can find the form DOWNLOADhere
  • All the documentation of the opening of temporary admission procedure. If it was carried out by DHL Express the import AWB number will be enough, please provide it on the export customs clearance order.

However, if the import temporary admission procedure has been opened by a different customs agency, present us with the following documents – confirmation of import customs clearance ZC299 (or similarly in the event of a change in regulations), full mode permit (if you are in possession of it), waybill, invoice(s) and other documents that were attached to the import clearance.

Accounting for the procedure

Please note that presently, after the procedure is completed, a settlement is required, which consists of balancing the quantities of goods imported and exported. Accounting for it is possible by submitting the electronic form RPS100 using the PUESC platform. Due to the need for a two-step link, the DHL agency does not provide this service.

  • Settlement can be done by an authorized employee of your company as the requesting entity
  • You must be granted access to the PUESC platform with extended authority.
  • You must submit the RPS100 application up to 30 days from the date of closure of the procedure on the export document.
  • Repayment of duties secured during import is possible only after the procedure is settled.

Here you will find registration and linking of the power of attorney:
https://puesc.gov.pl/en/uslugi/rejestracja-na-puesc-zakladanie-konta

A description of the service and instructions for completion are also available on the PUESC platform:
https://puesc.gov.pl/uslugi/zloz-spis-inwentaryzacyjny?inheritRedirect=true

2. You export goods covered by The ATA Carnet during import.

The ATA Carnet replaces the individual customs clearance declaration and in this case you do not receive the notification confirming export. Remember that shipping is only possible to countries covered by the ATA Convention. It is not used when shipping goods for repair.

To carry out this export procedure we need from you:

  • The ATA Carnet (hard copy)
  • Your authorization for DHL Express to act as a representative (if you have not given us one before). The authorization form along with instructions can be found here
  • Customs clearance order. Be sure to specify the purpose of the shipment. You can find the form DOWNLOADhere

If you imported goods from outside the European Union and you want to send it back, you can do it in two ways:

  • Choose Courier Clearance in the customs clearance order – if you are sending back goods of low value and you will not be applying for the return of the import duties and taxes. You can find more information here
  • Choose Individual Clearance in the customs clearance order and specify the export purpose – if you are sending back goods and you will be applying to The Polish Customs and Revenue Office for the return of the import duties and taxes.

To carry out the individual procedure clearance we need you to provide:

  • Invoice(s). You can find an example of a correct one here
  • Your authorization for DHL Express to act as a representative (if you have not given us one before). The authorization form along with instructions can be found here
  • Customs clearance order. Be sure to specify the purpose of the shipment. You can find the form DOWNLOADhere

In addition we need:

  • Documentation from the import customs clearance.
    If it was carried out by DHL Express the import AWB number will be enough, please provide it on the export customs clearance order.

However, if the import procedure has been opened by a different customs agency, present us with the following documents – confirmation of import customs clearance ZC299 (or similarly in the event of a change in regulations), waybill, invoice(s) and other documents that were attached to the import clearance.

Customs declaration submissions are carried out electronically, and the process involves exchange of notifications between a customs agency and the Customs-Tax Collector’s Office. As a result of this process The Polish Customs and Revenue Office generates two key export notifications:

  • Notification IE529 (or similar in the event of a change in regulations) which is a confirmation of the consent to export the goods.
  • Notification IE599 (or similar in the event of a change in regulations) which is a confirmation of the removal of goods outside the customs territory of the European Union.

The above notifications are generated in the xml format, as it is the only form approved by law. Remember to archive them permanently.

Depending on the completed clearance, you will receive:

  1. Courier Clearance:
    After the completion of the clearance the notifications are not sent to you.
    To learn more on the topic of documentation after clearance check here
  2. Individual Clearance:
    After the completion of the clearance the notifications are automatically sent to the e-mail addresses given on the authorization form.

When do you receive the notifications?

IE529 – is sent on the day of the clearance completion.
IE599 – depending on the DHL product selected, the generation time may vary:

  • For air freight transportation usually between 2 and 5 business days after shipment.
  • For motor freight, most often between 5 and 15 working days after the export of the shipment outside the European Union.

You have not receive the notifications yet?

In this case:

  • Make sure that our message did not end up in your SPAM file
  • Verify the e-mail addresses given in your authorization
  • Check the export customs clearance order for the type of clearance that you chose

If you have ordered:

  • Courier Clearance – it means you will not receive the notifications, but if you need an export confirmation document familiarize yourself with Confirmation of the Courier Clearance
  • Individual Clearance and you have ruled out the possibilities above, then:
    – Contact us at dhlkomunikatycelne@dhl.com.
    – Put “Lack of notification for AWB … [here put in the 10-digit parcel number]” in the email subject

The missing notifications will then be sent to all the e-mail addresses given on the authorization form.
If the previously listed addresses are no longer valid, send us this form.

Strategic goods are those that can be used for civilian as well as military purposes.

They include:
– armaments – weapons, ammunition, explosives, products and their parts, and technologies.
– dual-use products – goods, technologies and software.

Be sure to remember to put this information in the export clearance order when you ship such goods.

Find out if your goods are subject to marketing restrictions. Where to find out?

  1. In the Law on Foreign Trade in Goods, Technologies and Services of Strategic Importance for State Security, as well as for the Maintenance of International Peace and Security. You can also find it at OJ. 2023 item 1582.
  2. In the list of dual-use goods. You can find the current list in the Commission Delegated Regulation (EU) No. 2023/66 of October 21, 2022.
  3. In the Ordinance of the Minister of Development and Technology dated June 26, 2023 on the list of armaments for the circulation of which a permit is required. You can find them under the number OJ. 2023 item 1344

Trade in dual-use goods:

If you are exporting dual-use goods:
– Download and fill out the statement linked below, then add it to the rest of the export documentation.
Statement on strategic goods DOWNLOADDOWNLOAD
– Or present us with the permit.

Here is an example of a completed order for the shipment of strategic goods that appear on the list of dual-use goods DOWNLOADDOWNLOAD
To complete the clearance, we need:

  • Invoice(s). You can find an example of a correct one here
  • Your authorization for DHL Express to act as a representative (if you have not given us one before). The authorization form along with instructions can be found here
  • Customs clearance order. Be sure to indicate in the export order that the shipment includes strategic goods.
  • Statement on strategic goods DOWNLOADDOWNLOAD
  • Others documents required by law (e.g.: export permit).

Before sending a shipment via DHL Express, check that your goods are not prohibited or restricted in transit.

Check out below:

Banned goods
Restricted goods
Counterfeit goods (banned)

If in doubt, contact us before sending the parcel. For more information about banned or restricted goods call our customer service line +d48/42 63 45 100, open on weekdays between 7:30 am – 6.30 pm

Authorization is a type of power of attorney form, which enables us to represent your company or person before the Customs and Tax Administration.
It allows you to benefit from comprehensive customs service at all our DHL Express Customs Agencies localized in Poland.
The scope of activities is indicated in the authorization form and concerns matters related to foreign trade in goods.

It is important for you to read the first page of the form. All the necessary information is placed there, as well as instructions on how to send this form to us.

The type of representation depends on the customs clearance procedure used and the restrictions under customs law.

What are the types of authorization and when do we use them?

  • Indirect authorization – we use it for customs clearance under the simplified procedure. This allows us to reduce the clearance time to 30 minutes. It applies to goods not subject to rationing.
  • Direct authorization – we use it, among others, for special procedures and customs clearance of restricted goods (e.g., excise goods, dual-use).

Authorization forms can be downloaded here:

For companies and institutions

DOWNLOADDirect authorization DOWNLOADIndirect authorization

Natural person/Individual

DOWNLOADAuthorization for individuals

You can find templates and instructions on how to fill out the authorization here:

DOWNLOADTemplate → authorization for companies DOWNLOADTemplate → authorization for individuals

If the address of your company’s headquarters or the contact person’s details previously listed in the authorization have changed, please send us an update.

If the REGON/NIP/EORI numbers have remained the same, we will not need a new authorization.

This form can also be used if you do not remember what addresses have been given before and you would like to provide the actual ones.

DOWNLOAD, fill out and send us the form: administracja_centralna@dhl.com.

In the e-mail subject put “DATA UPDATE FORM”.

DOWNLOADDATA UPDATE FORM DOWNLOADFILLING TEMPLATE

What is an EORI number and why is it important for individual customs clearance?

EORI number (Economic Operators Registration and Identification Number) is the identifier of the business entity and is used exclusively for customs clearance purposes. It is assigned once only and valid through the European Union.

If your company imports from outside EU or exports outside it, you need an EORI number.

Does your company have an assigned EORI number? Is it valid?

The EORI number for Polish domestic entities consists of the letters “PL”, the Taxpayer Identification Number and an additional five zeros, e.g.: PL555001122200000.

For entities from outside the EU (when assigned in Poland) consists of letter “PL”, a sequence of 14 digits with letter “Z” at the end.

If you want to check whether you have an valid EORI number and whether the data is up to date, go to the European Commission website: EORI number verification and enter your number.

How to obtain an EORI number?

All the information and instructions on how to obtain it can be found at Fiscal and Customs Electronic Services Platform PUESC. Go to: EORI registration

Incoterms stands for International Commercial Terms. They specify the scope of responsibilities in transaction between buyer and seller. They concern, among other things, transportation of goods, their insurance, or unloading.

Here you will find rules applicable to different modes of transport DOWNLOADDOWNLOAD

Incoterms in Customs clearance

When using INCOTERMS 2020® rules for customs clearance, it is best to indicate such information on the invoice or parcel’s specification by stating -> the INCOTERM code + city/town e.g.:

  • Import
    DDP Katowice, EXW Shenzhen, DAP Warszawa
  • Export
    EXW Katowice, DAP Shenzhen, EXW Warszawa

Customs tariff code is a string of digits used to classify goods and products during customs process. It is based on the Harmonized Commodity Description and Coding System (HS for short) and is the most widely used system for identifying goods in international trade. It is used by more than 200 countries including the European Union, the United States, China or Japan.

HS code consists of six digits and is applied for classifying goods in international trade. The subsequent digits, based on the Combined Nomenclature, are referred to as the CN code and they are an addition to the full tariff code. The CN code is used for customs clearance purposes carried out within the European Union.


What is the customs tariff code used for?
It allows for the correct classification of goods and contains, among others, information on the rate of duty, VAT and import or export restrictions.

Establishing the correct tariff code is necessary for carrying out individual clearance. Your suggestion of the tariff code applicable may enable hastened clearance. In case of its absence, in addition to an unclear description of the contents of the shipment, further contact from our side may be required. This may result in a lengthened customs clearance process.

Where can I find information about tariff codes?
The code finder is available on the Integrated Tariff system information pages

To check for a specific product code, these tariff systems may be useful:
TARIC (EU) or ISZTAR (Polish).

The TARIC system is a collection of the most important general information applicable to the customs clearance of goods.

The Polish ISZTAR system contains additional information regarding customs duties, applicable excise duties, VAT rates, or import and export restrictions.

You can also use the HS code search engine when creating a waybill in MyDHL+.


Binding Tariff Information

Binding Tariff Information (BTI for short or WIT in Polish) is issued in the form of a decision, and obtaining it ensures that the goods are properly classified.

For more information on BTI/WIT, visit EBTI (European Binding Tariff Information) – European Commission (europa.eu).