Poland: Excise goods introduced into free zone exempt from excise markings obligation (court decision)
Excise goods introduced into a free zone or a customs warehouse and intended for sale in local commercial units
Excise goods introduced into a free zone or a customs warehouse
The Polish Supreme Administrative Court decided that in view of the laws effective in Poland in 2008, in line with Article 18(1)(3) of the customs duty law, all excise goods introduced into a free zone or a customs warehouse and intended for sale in local commercial units are to be exempt from the obligation to be labelled with excise markings, regardless of whether intended for consumption in Poland or abroad.
Consequently, according to the court, the tax authorities incorrectly stated that when excise goods introduced into a free zone and intended for sale in local commercial units are sold to domestic travelers and travelers remaining in the territory of Poland, they need to be bearing excise markings.
The case identifying information is: case file 2951/18 (14 July 2022)
Read a July 2022 report prepared by the KPMG member firm in Poland
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