EORI (Economic Operators Registration and Identification) is an EU customs identification number. Format: PL + NIP (e.g., PL1234567890) Required for every import/export Registration: free, through the Chamber of Customs

Online application on the ISZPO portal (ispo.gov.pl) Or through a customs agency Time: a few days Customs duty — rates and HS codes HS customs code Every product has a 6-digit HS code (Harmonized System). Examples: | Product | HS Code | Duty rate (example) | |---------|---------|---------------------| | Electronics | 8517 62 | 0–14% | | Clothing | 6109 10 | 12% | | Shoes | 6403 99 | 8–17% | | Cosmetics | 3304 99 | 2–6% | | Toys | 9503 00 | 4–7% | | Furniture | 9403 50 | 0–5% | Customs preferences If you import from a country with which the EU has a free trade agreement: 0% duty — if the goods have a certificate of origin (e.g., EUR.1, EUR-MED) Agreements: South Korea, Japan, Canada (CETA), Mexico, Mercosur VAT on import Rate: 23% Import VAT is 23% of the customs value: Customs value = product price + transport + insurance + duty Deducting import VAT VAT paid at import is deducted in JPK_V7 Condition: you must be an active VAT taxpayer Deduction in the month the VAT was paid Import and VAT-UE If you import goods from outside the EU and then sell them within the EU: Import: customs duty + VAT in Poland Sale to EU: intra-community supply of goods (WDT) — VAT 0% Required: VAT-UE registration Import on lump-sum tax On lump-sum tax (ryczałt), you can import goods. But: Customs duty — not deductible (it's a cost, and lump-sum tax does not deduct costs) Import VAT — deductible (if you are a VAT taxpayer) Sale of imported goods — lump-sum tax rate 2% (trade, PKWiU 47.x) Import costs — example Example: importing electronics from China Product value: 10,000 € Transport (sea): 1,500 € Insurance: 200 € Customs value: 11,700 € × ~4.3 zł = 50,310 zł Duty (HS code 8517 62, rate 14%): 50,310 × 14% = 7,043 zł VAT base: 50,310 + 7,043 = 57,353 zł VAT (23%): 57,353 × 23% = 13,191 zł Total customs charges: 7,043 + 13,191 = 20,234 zł VAT (13,191 zł) is deducted in JPK_V7. Duty (7,043 zł) is a cost. FAQ

Importing Goods — Customs Duty and VAT for Sole Proprietorship (JDG) in Poland 2026

Importing goods — customs duty and VAT for sole proprietorship (JDG) in Poland 2026. Procedure, documents, output VAT, deductions, customs agency.

Importing goods from outside the EU to Poland requires settling customs duty and VAT. It's a complex process, but with the right customs agency and knowledge — manageable.

In this guide, I explain how goods import works for a sole proprietorship (JDG) in 2026.

Import vs intra-community acquisition (WNT) — key difference

Import — goods from outside the EU (e.g., China, USA, UK) to Poland
WNT (intra-community acquisition of goods) — goods from the EU (e.g., Germany, France) to Poland

Import involves customs duty and border VAT. WNT — only VAT (no customs duty).

Import procedure — step by step

Step 1: Ordering and transport

You order goods from a supplier outside the EU
Transport: sea, air, road, or rail
Supplier sends a commercial invoice and packing list

Step 2: Customs documentation

Required documents:

Commercial invoice
Packing list
Bill of lading / Air waybill (transport document)
Certificates (if required: CE, FDA, phytosanitary)
EORI number — your EU customs identification number

Step 3: Customs clearance

A customs agency (or you independently) declares the goods for clearance:

SAD (Single Administrative Document) — customs declaration
The Customs Office determines customs duty and VAT
Duty: depends on the HS customs code (Harmonized System)
VAT: 23% of the customs value + duty + transport

Step 4: Payment of duty and VAT

Duty + VAT = customs charges
You pay the customs agency or directly to the customs office account
After payment — the goods are released

Step 5: VAT deduction

VAT paid at import is deductible (as input VAT)
You deduct it in JPK_V7 for the period in which you paid import VAT

EORI — customs identification number

What is EORI?

EORI (Economic Operators Registration and Identification) is an EU customs identification number.

Format: PL + NIP (e.g., PL1234567890)
Required for every import/export
Registration: free, through the Chamber of Customs

How to get an EORI?

Online application on the ISZPO portal (ispo.gov.pl)
Or through a customs agency
Time: a few days

Customs duty — rates and HS codes

HS customs code

Every product has a 6-digit HS code (Harmonized System). Examples:

| Product | HS Code | Duty rate (example) | |---------|---------|---------------------| | Electronics | 8517 62 | 0–14% | | Clothing | 6109 10 | 12% | | Shoes | 6403 99 | 8–17% | | Cosmetics | 3304 99 | 2–6% | | Toys | 9503 00 | 4–7% | | Furniture | 9403 50 | 0–5% |

Customs preferences

If you import from a country with which the EU has a free trade agreement:

0% duty — if the goods have a certificate of origin (e.g., EUR.1, EUR-MED)
Agreements: South Korea, Japan, Canada (CETA), Mexico, Mercosur

VAT on import

Rate: 23%

Import VAT is 23% of the customs value:

Customs value = product price + transport + insurance + duty

Deducting import VAT

VAT paid at import is deducted in JPK_V7
Condition: you must be an active VAT taxpayer
Deduction in the month the VAT was paid

Import and VAT-UE

If you import goods from outside the EU and then sell them within the EU:

Import: customs duty + VAT in Poland
Sale to EU: intra-community supply of goods (WDT) — VAT 0%
Required: VAT-UE registration

Import on lump-sum tax

On lump-sum tax (ryczałt), you can import goods. But:

Customs duty — not deductible (it's a cost, and lump-sum tax does not deduct costs)
Import VAT — deductible (if you are a VAT taxpayer)
Sale of imported goods — lump-sum tax rate 2% (trade, PKWiU 47.x)

Import costs — example

Example: importing electronics from China

Product value: 10,000 €
Transport (sea): 1,500 €
Insurance: 200 €
Customs value: 11,700 € × ~4.3 zł = 50,310 zł
Duty (HS code 8517 62, rate 14%): 50,310 × 14% = 7,043 zł
VAT base: 50,310 + 7,043 = 57,353 zł
VAT (23%): 57,353 × 23% = 13,191 zł
Total customs charges: 7,043 + 13,191 = 20,234 zł

VAT (13,191 zł) is deducted in JPK_V7. Duty (7,043 zł) is a cost.

FAQ

Do I need an EORI?

Yes, if you import or export goods from outside the EU. EORI is free.

Can customs duty be deducted?

No. Customs duty is a cost (on tax scale/flat tax). On lump-sum tax — you cannot deduct it.

Can import VAT be deducted?

Yes, if you are an active VAT taxpayer. You deduct it in JPK_V7 for the month of payment.

Do I need a customs agency?

It's not mandatory, but recommended. A customs agency facilitates clearance and documentation.

Need help?

I provide import accounting for JDGs — VAT, customs duty, JPK_V7, deductions. From 89 zł + VAT per month.

Reply to [email protected] or visit oxyok.com/pl.

Note: Importing goods: customs duty (HS rates) + VAT 23%. VAT is deducted in JPK_V7. EORI is mandatory. Consult an accountant and customs agency before making a decision.