Importation of goods as defined by customs legislation means their entry into the territory of the Customs Union.
The import procedure defined by EU regulations is the so-called release for circulation procedure. It sets out detailed requirements concerning the importation of goods into Poland and the EU, such as the obligation to declare, to settle relevant fiscal obligations (i.e. customs duties and taxes), as well as to comply with a range of regulations concerning prohibitions and restrictions on trade, such as health, phytosanitary requirements or technical standards. Particular emphasis is placed on the identification of goods covered by product safety and the proper labelling of products and correct documentation in this regard.
What is release for circulation in the EU?
EU release for circulation is permission to bring a product to market and circulate it freely. This release applies to all goods that are subject to regulations and charges (import tax and duty) in the EU, including industrial products, food, pharmaceuticals, cosmetics, electronics and others.
In order for a product to be released for circulation in Poland or another EU country, it must meet the requirements set out in EU regulations and standards defined by inspection authorities, such as those relating to safety, hygiene, quality, environmental protection and consumer rights. Depending on the type of goods, import duties (duty and tax), certificates or permits may also be mandated, and special permits and licenses may have to be obtained. The importation of goods is therefore a complex procedure that must satisfy many requirements.
The import of goods into Poland can be carried out by enterprises themselves or via a customs agency, which acts as an intermediary between the enterprise and the customs office. The customs agency can assist with assessing the proper tariff, the preparation and submission of the necessary customs documents, and the completion of formalities at border customs offices related to the import of goods from abroad, such as the payment of import duties (customs and tax).
Import procedures and charges
When importing goods, companies must comply with the European Union’s regulations on customs procedures as set out in the Union Customs Code (UCC), Delegated Regulation (EU) 2015/2446 and Implementing Regulation (EU) 2015/2447, as well as national regulations concerning Customs Law and customs and revenue administration. All goods imported into Poland or another EU country are subject to them, and the majority are subject to duties (customs and taxes).
Release for circulation within the EU is a complex process involving numerous institutions and regulators, including customs and revenue authorities, trade inspections, food and product safety authorities, as well as regulatory bodies dealing with specific industries. The aim of this process is to ensure that goods entering the European market are safe for consumers and meet certain quality and safety standards. In turn, import levies, such as customs duties and taxes, aim to protect the EU internal market.
The exact requirements and procedures for importation vary depending on the type of product and the country of origin. AC Porath Customs Agency supports entrepreneurs in properly conducting all activities before customs authorities throughout the European Union as a representative in the import of goods into Poland.