Goods contained in the personal luggage of travelers arriving from a third
country are exempt from import duties, provided that these goods are
not of a commercial nature, which means that:
-
- a) they are imported on an occasional basis and
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- b) consist exclusively of goods intended for the personal use of the travelers or their families, or intended as gifts; the nature and quantity of these goods must be such that they do not indicate importation for commercial purposes.
In addition, goods contained in the personal luggage of travelers arriving
in Poland from third countries are exempt from customs duties and taxes within the following
value limits: for air and sea transport—up to the equivalent of 430
euros; for modes of transport other than air or sea—up
to the equivalent of 300 euros.
For certain goods (such as alcohol and cigarettes), imports may
not exceed the established quantity limits.
Limits have been set on tobacco, tobacco products, and alcoholic beverages, which
may be imported duty-free by travelers arriving in the EU customs
territory from a third country, depending on the mode of transportation used
by the traveler: the traveler:
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- 1) Tobacco and tobacco products, if imported by air or sea by a person who is at least 17 years old: a) cigarettes – 200 pieces, or b) cigarillos (cigars weighing no more than 3 g each) – 100 pieces, or c) cigars – 50 pieces, or d) smoking tobacco – 250 g. 4/5
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- 2) Tobacco and tobacco products, if imported by persons over 17 years of age via a means of transport other than air or sea (e.g., by road or rail): a) cigarettes – 40 pieces, or b) cigarillos (cigars weighing no more than 3 g each) – 20 pieces, or c) cigars – 10 pieces, or d) smoking tobacco – 50 g.
Exemptions under these standards may be applied to any
combination of tobacco products, provided that the total percentage of exemptions
utilized does not exceed 100%.
3) Alcohol and alcoholic beverages, if imported by a person over the age of 17:
3) Alcohol and alcoholic beverages, if imported by a person over 17 years of age:
a) distilled beverages and alcoholic beverages with an alcohol content of more than 22% by volume,
unadulterated ethyl alcohol with an alcohol content of 80% or more—1 liter,
or b) alcohol and alcoholic beverages with an alcohol content of no more than 22% – 2 liters, and
c) still wines – 4 liters, and d) beer – 16 liters.
Exemptions under these limits may apply to any
combination of the various types of alcohol and alcoholic beverages specified in subparagraphs (a) and
(b), provided that the total percentage applied for each exemption does not
exceed 100%.
REQUIREMENTS FOR CARRYING CASH
Persons entering or leaving the EU who are carrying cash in
the amount of 10,000 euros or more (or the equivalent in another currency) must declare this in writing
declare this in writing during border clearance and, upon request, present such
cash to the customs authorities—officials of the Customs and Tax Service.
The above-mentioned regulation is an EU regulation and stems from Article 3 of Regulation
(EU) 2018/1672 of the European Parliament and of the Council (EU) 2018/1672 of October
23, 2018 on controls on cash entering or leaving the
Union, and repealing Regulation (EU) No. 1889/2005. The definition of cash is
broader than the generally accepted understanding (cash, negotiable bearer financial instruments
, goods used as highly liquid savings instruments
, savings, and prepaid cards are also considered cash); a detailed
list is provided in Article 2 of the aforementioned Regulation.
IMPORT OF MEDICINES FOR PERSONAL USE
Persons arriving in Poland may import medicinal products from abroad
for their own use without the consent of the Head of the Office for the Registration of Medicinal
Products, Medical Devices 5/5, and Biocidal Products, in quantities
not exceeding 5 of the smallest packages.