How long does customs clearance of a container take?

Clearance time depends on complete documents, a correct CN code and whether customs selects the declaration for a document check or a physical inspection. That is why we give no guaranteed time. We quote the timing in the offer, and documents should be ready before the vessel arrives, because delays can mean charges for keeping the container.

How much does customs clearance cost?

The cost is made up of duty, import VAT and the clearance service fee. Duty follows from the CN code's rate and the customs value, and VAT is 23% as standard on the customs value plus duty. We quote the clearance service fee separately for each delivery.

Do I need a customs agency for clearance?

You can lodge the declaration yourself or through a customs representative, in practice a customs agency. The representative acts in your name and on your behalf, or in its own name on your behalf, and needs your power of attorney. With us, clearance is handled by the MEYİS customs team inside the group, not by an outside agency.

How do I get an EORI number in Poland?

A Polish company applies online through the PUESC platform: it opens an account and files form WRP0001, signed with a qualified electronic signature or a Profil Zaufany. Registration is free and usually takes 1 to 3 working days. The number consists of the letters PL, the NIP tax number and five zeros.

What is import VAT calculated on in Poland?

The VAT base is the customs value plus the duty due, plus additional costs such as transport to the first place of destination in Poland if they were not in the customs value. The standard rate is 23%. These rules are in Articles 30b and 146ef of the Polish VAT Act (ustawa o podatku od towarów i usług).

Can I avoid paying import VAT at clearance?

Yes, under Article 33a of the Polish VAT Act. An active VAT payer who provides certificates or statements of no arrears and of VAT registration, and lodges declarations through a customs representative, reports import VAT in the VAT return. The same amount is input VAT, so with a full right to deduct no cash is paid.

Which documents are needed to clear goods from China?

Usually a commercial invoice, a packing list and a bill of lading, plus a power of attorney for the customs representative and the importer's EORI number. A certificate of origin is needed when measures depend on origin, such as anti-dumping duty. For some CN codes, TARIC lists additional licences or certificates.

Customs clearance in Poland — documents, EORI, duty, VAT

How does customs clearance in Poland work for goods from China?

Customs clearance in Poland places goods from China under the release for free circulation procedure. The customs declaration gives the goods' CN code, value and origin. Once customs has checked it and duty and VAT are paid or secured, the goods are released with EU status and can be sold.

Release for free circulation means collecting import duty and applying prohibitions, restrictions and trade measures (Union Customs Code, UCC, Article 201). Customs may check documents, inspect goods or take samples (UCC Article 188). Goods are released once duty is paid or guaranteed (UCC Article 195).

A customs agency (agencja celna) is in practice a customs representative. It acts in your name and on your behalf (direct representation) or in its own name on your behalf (indirect representation), under UCC Article 18.

What documents do you need for customs clearance?

Import clearance usually needs a commercial invoice, a packing list and a bill of lading. Some goods also need a certificate of origin and documents specific to the CN code. The declarant must hold all documents when the declaration is lodged, and your customs representative needs your power of attorney.

Document	Why it is needed
Commercial invoice	Shows the price actually paid or payable, the basis of customs value.
Packing list	Lists contents, packages and weight, to help verify the cargo.
Bill of lading (B/L)	The sea transport document, confirming loading on board and naming the consignee.
Certificate of origin	Needed when measures such as anti-dumping duty depend on origin; customs may require proof (UCC Article 61).
Documents for the CN code	Licences, certificates or statements that TARIC lists as import conditions.
Power of attorney	Authorises your customs representative to act for you (UCC Article 19).

That rule comes from UCC Article 163. The importer also needs an EORI number.

What is an EORI number and how do you get one?

EORI (Economic Operators Registration and Identification) is the number identifying a business to customs authorities across the EU. Every business importing goods from outside the EU needs one. A Polish company gets it free through the PUESC platform, usually within 1–3 working days.

Open an account on PUESC (Platforma Usług Elektronicznych Skarbowo-Celnych), the Polish customs e-services platform.
File form WRP0001 "Rejestracja danych firmy [SZPROT]", signed with a qualified electronic signature or a Profil Zaufany, the Polish trusted e-ID profile.
Receive confirmation of your EORI number.

A Polish company's EORI number has up to 17 characters: the letters "PL", the NIP tax number and five zeros (biznes.gov.pl). EU-established businesses must register under UCC Article 9. The MEYİS customs team can register it for you.

How do you find the CN code and the duty rate?

The duty rate depends on the CN code, the goods' eight-digit code in the EU Combined Nomenclature. TARIC, the EU's integrated tariff, extends it to ten digits and shows every measure for each country of origin, including anti-dumping duty. The Polish ISZTAR browser shows TARIC data plus national VAT and excise rates.

Each CN code carries a description and a duty rate (European Commission). Find TARIC on the Commission's website and ISZTAR on the Polish Ministry of Finance's.

For example, TARIC (23 September 2026, origin China) gives 0% duty for wooden dining-room and living-room furniture (CN 9403 60 10). Self-adhesive plastic film (CN 3919 90 80) carries 6.5%.

Settle the code before shipment: the duty rate and the required documents both depend on it.

What is duty charged on? Customs value

Duty is charged on the customs value: the price actually paid or payable for the goods, plus items such as transport and insurance. Those costs count up to where the goods enter the EU customs territory. For sea freight, that is the first EU port the goods reach.

See UCC Articles 70 and 71 and, for the sea-freight place of entry, Article 137 of Implementing Regulation (EU) 2015/2447.

Add commissions, brokerage and packing costs borne by the buyer and not included in the price, except buying commissions.
Add the value of moulds, dies and tools the buyer supplied to the manufacturer free or at a reduced price.
Do not add transport after the goods enter the EU, for example from Gdańsk to your warehouse (UCC Article 72).

Foreign currency is converted at the rate published on the month's penultimate Wednesday, used for the whole next month (Implementing Regulation 2015/2447, Article 146).

How much are duty and VAT? A worked example

Duty is the tariff rate times the customs value. Import VAT is 23% of the customs value plus duty plus additional costs to the first place of destination in Poland. The round-number example below illustrates the rules and is not a quote: it assumes goods under CN code 3919 90 80 at 6.5% duty.

Illustrative example (not a quote):

Item	Amount	Basis
Customs value (goods, freight and insurance to the EU port)	EUR 20,000	UCC Articles 70–71
Duty 6.5% (CN 3919 90 80)	EUR 1,300	TARIC, 23.09.2026
Additional costs to destination in Poland (assumed)	EUR 500	Polish VAT Act, Article 30b(4)
VAT base	EUR 21,800	Polish VAT Act, Article 30b
VAT 23%	EUR 5,014	Polish VAT Act, Article 146ef
Duty and VAT together	EUR 6,314

Sources: TARIC, code 3919 90 80, origin China and the Polish VAT Act (ustawa o podatku od towarów i usług), Articles 30b and 146ef.

Duty is due within a period set by customs of at most 10 days from notification of the customs debt (UCC Article 108). Under the general rules, import VAT is due within 10 days of notification (Polish VAT Act, Article 33(4)). An active VAT payer deducts it later, but the cash is tied up meanwhile.

How do you defer import VAT (Article 33a)?

Article 33a of the Polish VAT Act lets an active VAT payer report import VAT in the VAT return. That replaces payment within 10 days of clearance, and the amount reported is also input VAT (Article 86(2)(2)(b)). With a full right to deduct, no cash leaves the business.

Conditions under Article 33a of the Polish VAT Act:

You are registered as an active VAT payer (podatnik VAT czynny).
Before importing, you file certificates with the head of the customs and tax office (naczelnik urzędu celno-skarbowego). They show no tax or social-security arrears above 3% of amounts due, plus your VAT registration. All must be at most 6 months old at import, and statements may replace them.
A direct or indirect representative lodges your customs declarations. This does not apply to an Authorised Economic Operator (AEO) or to holders of the simplifications in UCC Articles 166 and 182.

Miss the deadline for the return and you lose the method for that declaration and pay the tax with interest (Article 33a(7)). On a VAT base of EUR 40,000, Article 33a keeps EUR 9,200 out of the clearance bill.

How long does customs clearance take, and what does it cost?

Clearance time depends on complete documents and on whether customs picks the declaration for a document check or physical inspection. So we give no guaranteed clearance time for a container. We quote the clearance service in the offer; duty and VAT follow from the CN code's rate and the customs value.

Complete documents before the vessel arrives and a correct CN code speed up container clearance most. Delays can mean demurrage for keeping the container at the terminal, as explained on Shipping from China to Poland.

What does the MEYİS customs team do?

The MEYİS customs team works inside our group and is not an outside customs agency. It runs EORI registration, customs declarations and tariff classification, transport licences and documentation, and calculates import duty and VAT. Under DDP delivery, clearance and duty are part of one price.

Global Trade Group is company 06 of 06 in the MEYİS group, which has 19 years in trade and supply. Under FOB and CIF clearance is yours: you can use your own customs agency or ask us for a quote. The full chain is on Import from China to Poland and DDP from China.

For ready goods, see our wholesale catalogue, for example decorative wall panels.

Legal status verified: September 2026.

Customs clearance in Poland for goods from China: documents, EORI, duty and VAT