Information on the process and costs of handling customs and tax applications from July 1 this year.
From 01.07.2021, new regulations regarding the submission of customs applications and VAT collection by postal operators come into force throughout the EU. From that day, every recipient of goods from outside the European Union will be required to pay customs and tax duties. Poczta Polska will take care of this process, with some exceptions.
Poczta Polska will help the recipients of shipments worth up to 150 euros in the scope of the customs declaration
Poczta Polska offers consumers of shipments a convenient, comprehensive service related to customs and tax check-in. The simplest variant, in the case of shipments up to 150 euros, does not require any action from the recipient, such as contact with the Customs Office or the National Tax Administration. The post office has a statutory power of attorney (so -called default power of attorney), entitling it to make an electronic customs declaration to the addressee.
Shipments worth up to 150 euros will be charged:
- VAT (excluding purchases made under the iOSS procedure),
- Postal fee for making a customs application in a fixed amount of PLN 8.50.
It is worth emphasizing that the postal fee for making a customs declaration is the same as the payment in force in the current price list for presentation for a customs control sent from abroad with charged customs fees or any other due to the same type. In the event of absence of the recipient or the inability to pay fees, the shipment will be notified. The sender will take place, as standard, after 14 days of waiting in a post office or faster, in the event of refusal to receive a parcel during a postman's visit. It is worth remembering that the couriers of Poczta Polska have payment terminals, so it is possible to pay the fee using the card. In the event of a postman's visit, cash is currently the payment.
Addressees of shipments who want to make a customs report on their own or indicate a customs agent, should submit a statement of resignation from the application of the default power of attorney at the post office.
Shipments worth from 150 to 1000 euros require the post office of a power of attorney
Shipments worth from 150 to 1000 euros will be charged:
- VAT,
- customs fees,
- Postal fee for submitting a customs application in a fixed amount of PLN 8.50.
Importantly, the recipient of a shipment worth from 150 to 1000 euros must previously grant the postcard of a power of attorney to make a customs declaration. If he does not do this, he will receive a notification of the need to grant it at the post office or his branch (but not in a postal agency). The shipment is notified only after receiving the power of attorney.
The power of attorney granted to the post office may bear a one -off nature (reporting a specific shipment), timely or permanent (for people who regularly receive goods from outside the European Union). Power of attorney can be granted to Poczta Polska in post offices or in their branches (this is not currently possible in postal agencies) through an oral order. A natural person must show an identity proof, and a legal person - to provide NIP, EORI and REGON numbers, and the signature on his behalf must be submitted in accordance with the method of representation in the National Court Register. The mail employee introduces the delivered data to the system and prints a copy of the power of attorney on which the customer signs.
Shipments with a value above 1000 euros or containing excise goods are not subject to a customs declaration by Poczta Polska
In the case of shipments with a value of over 1000 euros or shipments containing excise goods, an independent customs declaration or by the indicated customs agent will be necessary - the post office does not currently provide a customs declaration service for such shipments.
Popular shopping platforms can charge VAT themselves at the time of purchase
In connection with the entry into force of the new regulations, the European Union has constructed a mechanism that allows online stores and sales platforms to collect VAT on goods from third countries at the time of purchase (so -called iOSS - Import One Stop Shop, i.e. a point of comprehensive import service). The decision to take advantage of this option, simplifying the procedure in the target country (EU membership) is made individually by entrepreneurs and electronic trade operators. Customers who buy an item covered by the iOSS mechanism will be notified of the collection of VAT at its price, and not at the time of receipt of the parcel. Important, however, even the goods covered by the iOSS mechanism are subject to a customs declaration, which is why the post office will charge a mail fee for making a customs application for such a shipment.
Occasional shipment excluded from new regulations
It is worth emphasizing that parcels sent by a natural person to a natural person are not charged with receivables, if they are occasional and contain goods constituting a gift, provided that the value of the goods does not exceed 45 euros, and the parcel does not contain excise goods, e.g. alcohol, perfumes, and tobacco products in quantities exceeding the regulations allowed.
Preparation of Poczta Polska for the implementation of the project
For the purposes of efficient customer service, who import goods from countries outside the European Union, Polish Post has employed 500 employees who have undergone specialized training. In addition, thanks to the modernization of workplaces in sorting plants carrying out customs and tax tasks in Warsaw, Zabrze, Pruszcz Gdański, Lublin, Szczecin and post offices in Poznań and Przemyśl, as well as building an IT system from scratch, allowing for customs reports, the whole process has been optimized. The introduction of a postal fee for making a customs declaration is therefore covered by not only the cost of the postal work, but also to maintain the necessary infrastructure in which the company has invested and which will be successively developed. The purpose of the new regulations is to reduce the scale of uneven competition towards the European electronic trade sector from its counterpart from outside the EU, which exports significant quantities of goods to Europe without paying VAT or customs tax.
More information about the Polish Post Office, related to customs and tax check-in, as well as answers to the most frequently asked questions can be found here.