Import of goods to the Polish JDG - customs duties and VAT in 2026
Import from outside the EU in JDG: EORI, customs declaration, customs value, VAT base, goods rate, deduction and simplified procedure Art. 33a.
Import of goods means bringing goods from a third country into the EU. In Poland, customs duties and import VAT may arise, but their amount cannot be determined solely from the price on the invoice.
Import and WNT
- goods imported from outside the EU - import,
- goods moved from another EU country - may constitute a WNT if it meets the conditions.
WNT is not "duty-free import". This is a separate VAT transaction with its own terms and conditions.
Data needed before check-in
The importer should establish:
- CN/TARIC code,
- origin of the goods,
- transaction value and Incoterms,
- transport and insurance costs,
- customs duty and possible protective measures,
- VAT rate applicable to the goods,
- required permits, markings and safety documents,
- entity acting as an importer.
Example bids for broad categories like "electronics" or "shoes" are misleading. The rate is checked for the specific code and country of origin in the current TARIC.
EORI
An entity carrying out customs operations needs an EORI number. The Polish number is linked to the entrepreneur's data in the PUESC system, but you should not create it yourself by adding "PL" to the NIP. Registration and current status must be confirmed in the customs system.
Customs declaration
Applications are handled electronically. The term "SAD" is still used historically or colloquially, but does not describe all modern import services.
A customs agency may act as a direct or indirect representative. The type of representation affects liability, therefore it should result from the power of attorney.
Customs value and VAT basis
These are two different values.
Customs value
Most often, the starting point is the transaction value, appropriately adjusted, among others, by the costs provided for in EU customs regulations. The scope of transport added to the customs value depends on the place of entry of the goods into the EU customs territory and the delivery conditions.
Customs duty is not part of the customs value. It is calculated based on it.
Import VAT basis
The VAT basis consists of the customs value plus, inter alia, customs duties, taxes and certain ancillary costs, to the first destination in the country and, in some cases, to another known destination in the EU.
The abbreviation "VAT = 23% of customs value" is incorrect. First, you need to determine the full basis and the rate appropriate for the goods.
VAT rate
23% is the basic rate, but imports may also be subject to a reduced rate or exemption if the conditions for a given good are met. The VAT classification and customs classification must be analyzed together, but are not one automatic code.
Payment upon check-in and art. 33a
In the standard variant, the authority determines the duties, and the release of goods for the procedure may depend on payment or security of the customs debt and tax.
An active taxpayer who meets the conditions may settle import VAT directly in JPK_V7 pursuant to Art. 33a of the VAT Act. Then the mechanism and deadlines differ from import, in which VAT is paid to the customs authority.
Every import should not be described as "pay VAT and then deduct it in the month of payment".
Deduction of import VATThe right to deduct is available to an active taxpayer to the extent that the goods are used for activities giving rise to the right to deduct, and after meeting the documentary and procedural conditions.
The moment of capture depends, among other things, on:
- type of customs document,
- method of tax settlement,
- procedures under Art. 33a,
- timely reporting of tax due,
- corrections of the declaration.
A VAT-exempt taxpayer does not recover import tax just because the goods serve the company.
Customs duties and VAT in income tax
Customs duty and VAT, which cannot be deducted, may increase the cost of purchasing the goods or its initial value - depending on the purpose and when incurred.
On a lump sum basis, import costs do not reduce income. However, a flat-rate taxpayer may deduct import VAT on a VAT basis.
Resale of unprocessed goods purchased for further sale may constitute a trade service activity subject to a flat rate of 3%. Importation in itself does not guarantee this rate if the goods are processed or the model includes another service.
Preferential origin
A reduced or zero duty rate requires compliance with the rules of origin from a specific agreement and appropriate proof. Not every contract uses EUR.1, and shipping from a country covered by the contract does not determine the origin of the goods.
Accounting documents
Provide, among other things:
- commercial invoice,
- messages and certified customs declaration,
- documents for calculation or payment of receivables,
- forwarder and agency invoices,
- transport documents,
- currency exchange rate settlement,
- proof of origin, if preference applied,
- documentation of art. 33a if you use the procedure.
Sources
Do you need to settle imports?
Oxyok provides accounting for Polish JDGs importing goods - from PLN 49 + VAT per month.
Write to Paweł or see Oxyok accounting.
The material is of a general nature. The code, origin, procedure and customs document determine the settlement.