How is import duty calculated in Poland?

Poland follows EU customs rules. Duty is charged on the CIF customs value — goods plus international freight plus insurance — at the TARIC rate for your specific commodity code. Rates vary widely by product, from 0% for many electronics to over 10% for clothing and footwear.

How much VAT applies to imports?

Poland's standard VAT is 23%, with reduced rates of 8% and 5% for certain goods such as food and books. VAT is charged on a base of CIF value plus the customs duty plus any excise, so it stacks on top of the duty rather than on the goods alone.

What is the EUR 150 threshold?

Consignments with an intrinsic goods value of 150 euros or less are exempt from customs duty. However, the EU removed the low-value VAT exemption in July 2021, so VAT is now due from the first euro of value, usually collected by the seller at checkout through the IOSS scheme.

When does excise duty apply?

Excise is an extra charge on specific goods — alcohol, tobacco and energy products such as fuel. If you import these, enter the excise amount and the tool adds it to the VAT base, because Polish VAT is calculated on the value inclusive of excise.

Does this give the exact customs bill?

It is a close estimate. The duty rate depends on the precise commodity code, origin and any trade-agreement preference, and the exchange rate used at clearance fixes the EUR 150 check. Use it for planning, then confirm with the TARIC database or a customs agent before importing.

Poland Import Duty & Customs Calculator

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The Poland Import Duty & Customs Calculator estimates the full landed cost of bringing goods into Poland from outside the EU. Because Poland sits inside the EU customs union, imports attract TARIC customs duty on the CIF value and then VAT — normally 23% — on top, with a duty-relief threshold at EUR 150.

How it works

The tool first builds the CIF customs value: the intrinsic goods value plus international freight plus insurance. Customs duty is then charged on that CIF value at the TARIC rate you enter for your commodity code — duty rates differ enormously by product, so the rate is yours to set.

Next comes VAT. Crucially, Polish import VAT is charged not on the goods alone but on CIF + duty + any excise, so the taxes compound. The standard rate is 23%, with 8% and 5% bands for some goods. If your goods are alcohol, tobacco or fuel, you can add excise, which the tool folds into the VAT base.

Finally, the EUR 150 duty relief check converts the goods value to euros at your entered rate. If it is 150 euros or less, duty is waived — but VAT still applies from the first euro, as the EU removed the low-value VAT exemption in July 2021.

Landed cost = CIF + duty (TARIC% × CIF) + excise + VAT (23% × [CIF + duty + excise]).

Example and notes

Importing 2,000 PLN of goods with 150 PLN freight and 50 PLN insurance gives a CIF of 2,200 PLN. At a 4% duty rate that is 88 PLN duty; VAT at 23% on 2,200 + 88 = 2,288 adds about 526 PLN, for total charges near 614 PLN and a landed cost around 2,814 PLN.

This is an estimate. The real duty rate hinges on the exact commodity code, country of origin and any preferential trade agreement, and the clearance exchange rate fixes the relief check. Confirm in the TARIC database or with a customs agent before importing.