Customs Duties

Customs duties are levied on many imported goods. Duties are calculated on the basis of the value of goods, which is understood as the price paid or due (the acquisition price) inclusive of all costs borne by the buyer and not included in the price, e.g. transportation and insurance expenses to the Polish border, commissions, packaging and various licence fees relating to the purchase of the goods, etc.

The customs value of a product, expressed in foreign currency, is then converted into Polish zloty at the exchange rate published by the NBP and applicable on the day the customs control is carried out.

However, the acquisition value may not always correspond with the customs value. This may occur when, for instance, the required documentation was not submitted, when the documentation's authenticity is questioned by the customs officers or when the buyers and sellers are connected. In those situations the customs office itself defines the customs value of the goods, for