Customs Service

Goods imported from EU countries exempt from duties

The intra-Community acquisition of electronic cigarette liquid or novel products by an individual is exempt from excise duty if the products are transported by the individual for their own use and are not intended for commercial purposes.

When determining the commercial purpose of excise goods acquired within the Community, the following are taken into account:

• quantity of excise goods;
• the commercial status of a natural person purchasing excise goods within the Community;
• place where the excise goods are located, or, in case of doubt, the mode of transport;
• any document related to excise goods;
• type of excise goods.

Quantity standards for tobacco products, alcoholic beverages, electronic cigarette liquid, and novel products that do not indicate commercial intent

For tobacco products, quantities not exceeding:

• cigarettes - 800 units,
• cigarettes (cigars weighing no more than 3 grams/piece) - 400 pieces,
• cigars - 200 pieces,
• Smoking tobacco - 1 kilogram:

For alcoholic beverages, quantities not exceeding:

• ethyl alcohol - 10 liters,
• wine and fermented beverages - 90 liters, including sparkling wine - 60 liters,
• beer - 110 liters,
• intermediate products - 20 liters;

For electronic cigarette liquid, quantities not exceeding:

• 200 milliliters;
• For innovative products, quantities not exceeding:
• 0.16 kilograms.

Conditions for motor and heating fuels

The intra-Community acquisition by a natural person of any quantity of energy products with excise duty paid in the territory of a Member State indicates the commercial purpose of these products if they are transported by non-standard types of transport.

The following are considered to be unusual types of transport:

1. transporting motor fuels, other than in fuel tanks permanently installed by the manufacturer in all motor vehicles that allow direct use of fuel to power the vehicle, or adapted for motor vehicles that allow direct use of gas as fuel, or in appropriate spare containers (gas cans) containing motor fuels, intended for use in those vehicles, in quantities not exceeding 10 liters;
2. transporting fuel for heating purposes in a way other than using tankers used by entities in the course of their business activities.

Furthermore, the following motor fuel purchased within the Community for use during transport and imported in standard tanks is exempt from excise duty:

1. motor vehicles for commercial purposes;
2. installed in special containers;
3. aircraft or vessels.

A standard tank is considered to be:

• fuel tank permanently installed by the manufacturer in all means of transport of the same type and whose permanent installation enables the direct use of fuel both for propulsion and, where applicable, for the operation during transport of the cooling system and other systems;
• a tank permanently installed by the manufacturer in all containers of the same type, and whose permanent installation allows for the direct use of fuel to operate during transport of the cooling system and other systems that the special-purpose container may be equipped with.

A utility motor vehicle is a road motor vehicle, including a tractor with or without a trailer, which, due to its design or equipment, is intended and suitable for transporting, for payment or free of charge, goods or more than nine people, including the driver, and any other road vehicle for special purposes other than transport.

A container of special purpose is considered to be a container equipped with cooling systems, oxygen systems, thermal insulation, and other systems.

The source of the above information: https://www.podatki.gov.pl/clo/informacja-dla-osob-fizycznych/towary-przywozone-przez-podroznych-zwolnione-z-oplat/

Below you will find the form templates for import /export declaration for foreign currency funds or national means of payment.