Poland: Amendments intended to simplify customs procedures

Poland: Amendments to simplify customs procedures

Legislation signed by the president on 8 April 2021 amends provisions of Poland’s customs and tax laws in an effort to simplify certain customs and tax procedures.

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In general, the provisions have an effective date of the first day of the month following the day of the law’s publication in the Polish Journal of Laws (expected to be 1 May 2021).
 

Single decision on customs duties, taxes, and fees

At present, the customs and tax procedures relating to customs duties, value added tax (VAT) due, and other import fees are carried out separately and may result in separate “decisions” for each type of goods. To simplify the process, under the amendments, provisions of Polish and EU customs laws (and, in the case of tax liabilities, also the provisions under the Polish tax law) are to be applied so that customs duties, tax receivables, and import fees are covered by a single procedure, culminating in issuing a single decision, once all the duties, taxes, and fees are settled.
 

Fuel surcharge and emission fee refunds

The amendments introduce a new procedure of applying for a fuel surcharge refund.

The surcharge will be refunded pursuant to the terms provided for excise tax (duty) at the request of the entity entitled to a refund of the fee. The refund of the fuel surcharge is to be carried out in connection with the excise tax refund.
 

Gambling activities

The amendments also simplify the procedure governing the operation of gambling activities by enabling entities to electronically provide required information on gambling.
 

Other amendments

Other amendments included in the legislation:

  • Allow for the granting of a PESEL (the “universal electronic system for registration of the population”) number for tax purposes to an individual who does not conduct business activity or is not a registered VAT payer, with no address of permanent residence in Poland
  • Unify the procedure for conducting customs and tax inspections to assess compliance with the provisions of customs law and tax law in connection with the arrival of goods in trade between the customs territory of the EU and third countries
  • Simplify the process of applying for an entry in the list of guarantors entitled to provide guarantees for customs debts
  • Simplify the procedure of entry into the list of customs agents

Read an April 2021 report prepared by the KPMG member firm in Poland

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