Not all types of shipments are created equal. Shipping a television will
require different paperwork, duties, and taxes than shipping an accounting
statement, for example.
Here is a list of the most common types of shipments:
You can also skip ahead to the table containing the list of
Commonly Required Documents.
Documents shipped to Poland from Canada will be exempt from tax if
they have no commercial value, i.e. they are not exchanged for
money.
Examples of document shipment include:
- Annual reports and company newsletters
- Artefacts and artwork shipped to a museum or gallery
- Bids, plans and technical drawings
- Brochures
- Business transactions (paperwork)
- Cultural, educational, and scientific material
- Diplomas
- Documents, publications, and prints from the Canadian
government or international bodies
- Driver's licence
- Examination papers
- Files, forms, and other documents for meetings and
conferences
- Gift cards
- Microfilms and sound recordings
- Negatives, photographs, and slides
- Travel documents such as tickets, vouchers, labels
- Visa applications
The following are considered documents if they abide by the
restrictions shown below
| Document type | Restriction |
|---|
| Airline tickets | Only if validated |
| Brochures | Only if distributed freely |
| Business cards | Maximum of 15 |
| Cheques | Only if personalised |
| Credit cards | Only if personalised and shipped to the card owner |
| Event tickets - football (soccer) matches, concerts,
and stage performances | Only if not sent to a ticket sales office or an event organiser |
| Greeting cards and invitations | Must be personalised |
| Newspapers | For non-commercial purposes |
| Technical manuals | Must in a quantity proportional to the purpose |
| Stationery | Must be personalised and in a quantity appropriate for personal
use |
| Traveller's cheques | Must be personalised |
Sources:
https://www.lexlege.pl/ustawa-o-podatku-od-towarow-i-uslug/rozdzial-3-zwolnienia-z-tytulu-importu-towarow/1524/
https://www.ups.com/ga/CountryRegs?loc=en_US
Gift shipments to Poland from Canada are exempt from duty if their
value is no more than €45 (about $75 CAD). VAT will be exempt on
shipments of €22 or less (about $33 CAD).
A gift parcel may have a maximum of:
- 1 L of alcohol
- 50 cigarettes, 25 cigars (each 3 g or less), or 10 other
types of cigars
- 50 mL of perfume or 250 mL toilet water
- 500 g of coffee; 200 g of coffee extracts and essences
- 100 g of tea; 40 g of tea extracts and essences
NOTE: Excise duties will apply to
shipments of alcoholic beverages and tobacco products.
Gift shipments are expected to:
- Be an infrequent occurrence
- Contain items for the use of the recipient and/or his/her family
- Be sent without payment for the goods
Shipments from Individual-to-Individual
An individual in Canada may ship a gift parcel to an individual in
Poland duty-free providing the shipment is no more than €45
(about $75 CAD).
Shipments from Business-to-Business
No information is available at this time regarding gift shipments from
a business in Canada to a business in Poland.
Shipments from Business-to-Individual
At this time, there is no information regarding gift shipments
from a business in Canada to an individual in Poland.
Gift Checklist
- A commercial invoice must be included with your shipment
- The words 'Gift Shipment' or 'Unsolicited Gift' are included on the
commercial invoice, even if the shipment is sent at Christmas time (see sample)
- List the items in the parcel and write the value of each
- Sending more than one gift in the parcel? Wrap and tag each one
individually.
Sample Commercial Invoice for Gifts
| Ship To | Invoice |
|---|
Maria Sklodowska
16 Freta Street
00-227
Warsaw
Poland
Phone: +48 22 831 8092 | Carrier tracking number: 736534736
General Description:
Personal Shipment / Gift Shipment
Invoice number: 123456MGEP4916926
Customs Broker: UPS
Date: 28 May 2023 |
| QTY | Description of Goods | C/O | SubTotal |
|---|
| 1 Each | Gift Shipment: LEGO Star Wars Rebel UWing Fighter, 659 piece set
| CA | $79.99 |
Terms of Sale: None
Total number of packages: 1
Reason for export: Gifts
Contact Name: James Smith
| Total Invoice Amount: $79.99
Total Weight: 10.0 lbs
|
| Declaration Statement: I hereby certify that information provided
is true and complete to the best of my knowledge |
Multiple Gifts in One Shipment
If your shipment contains more than one gift, be sure to wrap and
tag each one separately
Sample Commercial Invoice for Gifts
| Ship To | Invoice |
|---|
Maria Sklodowska
16 Freta Street
00-227
Warsaw
Poland
Phone: +48 22 831 8092 | Carrier tracking number: 736534736
General Description:
Unsolicited Gift: Consolidated Gift Package
Invoice number: 123456MGEP4916926
Customs Broker: UPS
Date: 28 May 2023 |
| QTY | Description of Goods | C/O | SubTotal |
|---|
| 1 Each | Gift - Roger: LEGO Star Wars Rebel UWing Fighter, 659 piece set
| CA | $39.99 |
| 1 Each | Gift - Erica: Handwoven French Canadian Catalogne Blanket
| CA | $49.99 |
Terms of Sale: None
Total number of packages: 1
Reason for export: Gifts
Contact Name: James Smith
| Total Invoice Amount: $89.98
Total Weight: 10.0 lbs
|
| Declaration Statement: I hereby certify that information provided
is true and complete to the best of my knowledge |
Sources:
https://www.ups.com/ga/CountryRegs?loc=en_US
https://ec.europa.eu/taxation_customs/sites/taxation/files/vat_buying_online.pdf
https://www.podatki.gov.pl/clo/zwolnienia-celne/
https://www.lexlege.pl/ustawa-o-podatku-od-towarow-i-uslug/rozdzial-3-zwolnienia-z-tytulu-importu-towarow/1524/
Personal effects may be shipped to Poland from Canada exempt from
import duties. This is subject to:
- The goods being cleared by Polish customs
- The effects have been owned by you for at least 6 months before
leaving Canada
- You have lived outside the EU continuously for a minimum of 12
months
- The goods remain in Poland for a minimum of 12 months
The following items are not allowed duty-free entry to Poland:
- Alcoholic beverages
- Tobacco and tobacco products
- Instruments and equipment used for your craft or profession
Moving Temporariy
Students
If you are moving temporarily to Poland to study, you are allowed
to ship your personal effects from Canada free from import duties.
Items that qualify for entry include:
- Clothing and footwear, new or used
- Household linen and furnishings for a student's room, for
example, a desk and chair
- CObjects and instruments normally used by students for their
studies, for example, personal computer, calculator
Non-Students
If you are moving temporarily to Poland, you may ship your
personal effects duty-free as long as they leave Poland when you do.
Goods that may be shipped include:
- Clothes and footwear
- Toiletries
- Portable radio and television set
- Personal computer
- Cameras and musical instruments, and their accessories,
providing they are of a reasonable number
NOTE: Commercial quantities of goods and
those shipped to be sold, are not allowed under this duty-free
provision.
Moving Permanently
If you are moving permanently to Poland, you may ship your
personal effects from Canada duty-free.
The conditions of the shipment are:
- You have been in possession of the goods for at least 6 months
- You have lived outside of the EU continuously for 12 months or more
- Once you arrive in Poland, your goods will not be
transferred, rented, or lent out to anyone
If your shipment contains any of the following items, they will
incur duty charges:
- Alcoholic beverages
- Tobacco and tobacco products
- Instruments and equipment used for your craft or profession
Marriage
Moving to Poland because of marriage? Then you may ship your wedding
presents, clothes, and linen resulting from your marriage
exempt from duty charges.
The conditions include:
- All those that apply to anyone else moving permanently to Poland
(see above)
- No gift can be valued at more than €1,000 (about $1500
CAD)
- The shipment may arrive in Poland no earlier than 2 months before or
4 months after the wedding
Personal Effects Checklist
- A commercial invoice must be included with your shipment
- Commercial invoice must clearly indicate 'Personal Effects' (see sample)
- A detailed description of each item is provided
- If moving due to a marriage, you must provide marital
documentation
- Any above listed items
Sources:
https://www.podatki.gov.pl/clo/informacja-dla-osob-fizycznych/mienie-przesiedlenia/
https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:32009R1186
https://granica.gov.pl/przepisy.php?v=en
https://www.podatki.gov.pl/clo/informacja-dla-osob-fizycznych/zgloszenie-celne-informacje-dla-podroznych/
Sample Commercial Invoice for Personal Effects
| Ship To | Invoice |
|---|
Maria Sklodowska
16 Freta Street
00-227
Warsaw
Poland
Phone: +48 22 831 8092 | Carrier tracking number: 736534736
General Description:
Personal effects being delivered to my new address.
Invoice number: 123456MGEP4916926
Customs Broker: UPS
Date: 28 May 2023 |
| QTY | Description of Goods | C/O | SubTotal |
|---|
| 5 Pairs | Personal Effects: 5 pairs of various types of shoes
| IN | $40.00 |
| 1 Each | Personal Effects: Arc'terix Winter Jacket
| CA | $478.00 |
Terms of Sale: None
Total number of packages: 1
Reason for export: Personal Effects
Contact Name: James Smith
| Total Invoice Amount: $678.00
Total Weight: 10.0 lbs
|
| Declaration Statement: I hereby certify that information provided
is true and complete to the best of my knowledge |
Because of the risk of transporting pests and diseases, shipping
meat and animal products to Poland is strictly controlled
You May Ship
- Honey*
- Powdered infant milk and baby food*
- Foods for special diets and medical reasons*
- Olives stuffed with fish
- Packaged food supplements
- Packaged soup broths and condiments
- Baked goods
- Chocolate
- Confectionary
*Maximum of 2 kg
Do Not Ship
- Meat and meat byproducts
- Dairy and its byproducts
Food, Chocolate, Candies Checklist
- Clearly indicate 'Food' on the commercial invoice in the General Description
or Remarks section (see sample)
- Ensure that your food, chocolate, or candies may be imported into the
country
- You are not shipping commercial quantities (for any duty & tax exemption)
- Check with your carrier that they will accept food shipments
Sources:
https://www.wetgiw.gov.pl/handel-eksport-import/przywoz-zywnosci-na-wlasny-uzytek
Sample Commercial Invoice for Food, Chocolate, Candies
| Ship To | Invoice |
|---|
Maria Sklodowska
16 Freta Street
00-227
Warsaw
Poland
Phone: +48 22 831 8092 | Carrier tracking number: 736534736
General Description:
Food Shipment - Assorted chocolate bars in their original manufacturer's packaging
Invoice number: 123456MGEP4916926
Customs Broker: UPS
Date: 28 May 2023 |
| QTY | Description of Goods | C/O | SubTotal |
|---|
| 1 Box | Nestle Chocolate Bars in original packaging expiring May 2021 (shelf life of 6 months or longer)
| CA | $20.00 |
Terms of Sale: None
Total number of packages: 1
Reason for export: Permanent / Sold
Contact Name: James Smith
| Total Invoice Amount: $20.00
Total Weight: 10.0 lbs
|
| Declaration Statement: I hereby certify that information provided
is true and complete to the best of my knowledge |
Samples are sent to current or potential clients in order to encourage
orders of products.
Samples of goods can be shipped to Poland from Canada exempt from
customs duties
In order to qualify for a duty-free shipment, be sure the samples:
- Are in small quantities, and appropriate in number for the size
of the venue or exhibition
- Represent a particular type or group of goods
- Have little or no monetary value, i.e. cannot be sold
- Are provided free of charge and distributed without any monetary
exchange
- Have been rendered unusable by tearing or marking
Commercial Sample Checklist
- A Commercial Invoice must be included with your shipment
- Clearly indicate 'Commercial Samples' on the commercial invoice in the
General Description & Detailed Description of Goods (see sample)
- The item shipped has tearing, perforation, slashing, defacing, or has
permanent marking clearing indicating the item as commercial sample
Sources:
https://www.lexlege.pl/ustawa-o-podatku-od-towarow-i-uslug/rozdzial-3-zwolnienia-z-tytulu-importu-towarow/1524/
https://www.biznes.gov.pl/pl/publikacje/3401-towary-calkowicie-zwolnione-z-naleznosci-celnych-przywozowych
Sample Commercial Invoice for Commercial Sample
| Ship To | Invoice |
|---|
Maria Sklodowska
16 Freta Street
00-227
Warsaw
Poland
Phone: +48 22 831 8092 | Carrier tracking number: 736534736
General Description:
Commercial Sample - Not for Resale
Invoice number: 123456MGEP4916926
Customs Broker: UPS
Date: 28 May 2023 |
| QTY | Description of Goods | C/O | SubTotal |
|---|
| 1 Box | Commercial Sample - Advanced reading copy of Dan Brown's novel.
| CA | $20.00 |
Terms of Sale: None
Total number of packages: 1
Reason for export: Commercial Sample
Contact Name: James Smith
| Total Invoice Amount: $20.00
Total Weight: 10.0 lbs
|
| Declaration Statement: I hereby certify that information provided
is true and complete to the best of my knowledge |
Advertising material can be shipped to Poland from Canada as a
temporary import, and will be exempt from customs duties.
Advertising materials for goods and services include printed material
such as:
- Calendars
- Catalogues
- Price lists and prospectuses
- Operating instructions
The conditions for duty-free entry are:
- The name of the business is clearly marked on the material
- A parcel has only 1 document or 1 copy of a series of documents
- If a parcel has many copies of a document, the parcel weighs 1
kg or less
- The parcel is a single shipment to one recipient
Advertising Material Checklist
- Commercial invoice must clearly indicate 'Promotional Material - Not for
Resale' (see sample)
- A detailed description of each item is provided
- Be sure to abide by the rules mentioned above
Sources:
https://www.lexlege.pl/ustawa-o-podatku-od-towarow-i-uslug/rozdzial-3-zwolnienia-z-tytulu-importu-towarow/1524/
https://www.biznes.gov.pl/pl/publikacje/3401-towary-calkowicie-zwolnione-z-naleznosci-celnych-przywozowych
https://eur-lex.europa.eu/legal-content/EN/TXT/PDF/?uri=CELEX:32009R1186&from=PL (From 2009 - article 90)
Sample Commercial Invoice for Promotional Material
| Ship To | Invoice |
|---|
Maria Sklodowska
16 Freta Street
00-227
Warsaw
Poland
Phone: +48 22 831 8092 | Carrier tracking number: 736534736
General Description:
Promotional Material - Not for Resale
Invoice number: 123456MGEP4916926
Customs Broker: UPS
Date: 28 May 2023 |
| QTY | Description of Goods | C/O | SubTotal |
|---|
| 1 Each | Promotional Material: Not for Resale. Product pamphlets to hand out at trade show.
| CA | $163.00 |
Terms of Sale: None
Total number of packages: 1
Reason for export: Promotional Material
Contact Name: James Smith
| Total Invoice Amount: $163.00
Total Weight: 10.0 lbs
|
| Declaration Statement: I hereby certify that information provided
is true and complete to the best of my knowledge |
Machinery and equipment can be shipped to Poland from Canada exempt
from import duties under the inward processing procedures of the EU.
Inward processing rules require that:
- The importation will be temporary
- Permission is applied for by the importer (Application) - before importation
- A security is provided for customs duty
Items Under Warranty
As Poland and Canada are participants in a free-trade agreement
(CETA), repairs under warranty returning to Canada from Poland are
duty-free and will not be charged GST.
Items No Longer Under Warranty
If a piece of equipment no longer under warranty was sent to Poland
for repair and is returning to Canada, GST will be charged on the
value of the repair and any new parts needed to do the repair.
Sending Product for Repair to Poland
Machinery and equipment can be shipped to Poland from Canada exempt
from import duties.
Inward processing rules require that:
- The importation will be temporary
- You apply for permission (Application)
Returning Repaired Product to Poland
Equipment that has been repaired in Canada and is returned to Poland
will not incur duty charges under the EU's outward processing rules.
NOTE: This does not apply to cases in which
the machinery or equipment has been sent to Canada to improve its technical
efficiency
Repair Checklist
- Commercial invoice must clearly indicate 'REPAIR & RETURN' under the General
Description or Remarks, and include the estimated time of return(see sample)
- Include repair contract with shipment
- Serial or product number and the cost of repairs should be indicated under
the Detailed Description of Goods section
- Include the original shipping documents or tracking number from when the
item was first exported to Poland or exported to Canada (depending on
which case applies)
- A commercial invoice must be included with your shipment
Sources:
https://www.biznes.gov.pl/pl/firma/handel-zagraniczny/chce-importowac/proc_757-uszlachetnianie-czynne#step1doc1data
https://www.biznes.gov.pl/pl/firma/handel-zagraniczny/chce-importowac/proc_757-uszlachetnianie-czynne
https://www.biznes.gov.pl/pl/firma/handel-zagraniczny/chce-eksportowac/proc_760-uszlachetnianie-bierne
Sample Commercial Invoice for Warranty Repair
| Ship To | Invoice |
|---|
Maria Sklodowska
16 Freta Street
00-227
Warsaw
Poland
Phone: +48 22 831 8092 | Carrier tracking number: 736534736
General Description:
Repair and Return - Watch being sent for repair
Invoice number: 123456MGEP4916926
Customs Broker: UPS
Date: 28 May 2023 |
| QTY | Description of Goods | C/O | SubTotal |
|---|
| 1 Each | Fossil Watch being sent for repair - Model E5, serial # 789456FG7E2 - Repair Cost $76.00
| US | $163.00 |
Terms of Sale: None
Total number of packages: 1
Reason for export: Warranty Repair
Contact Name: James Smith
| Total Invoice Amount: $163.00
Total Weight: 10.0 lbs
|
| Declaration Statement: I hereby certify that information provided
is true and complete to the best of my knowledge |
Goods can be temporarily imported into Poland from Canada exempt from
import duties. They may stay for a maximum of 24 months, but this
can be extended up to 10 years with permission from customs
authorities.
NOTE: Temporary imports must be applied for
to customs authorities and may require the payment of security to cover
the duty.
Goods typically imported for temporary purposes include:
- Sample items to be displayed and demonstrated at an exhibition or
trade fair
- Materials used to build and prepare a booth or stand at a trade fair
- Musical instruments
- Teaching materials
- Professional and scientific equipment
- Goods, machinery, and samples to be tested
- Recording devices for media purposes
Goods imported temporarily must follow these rules:
- They are to undergo no changes save for needed maintenance
- Their owner resides in Canada
- Ownership of them can be provided
Qualifying for Duty & Tax Free Temporary Import
In order to import your goods duty and tax free into Poland, you
can pick from 1 of the 2 Temporary Import Methods listed below
Each option has its pros and cons. Regardless, each of the
following methods requires you to complete a commercial invoice. More
details are shown below.
| Option # | Temporary Import Method | Risk of paying |
|---|
| 1 | Commercial Invoice Only (no other documentation is provided) | High - if broker cannot clear goods temporarily |
| 2 | Commercial Invoice + ATA Carnet | Very Low |
| 1. Complete a Commercial Invoice (CI) only
This is the simplest and quickest option.
See example.
NOTE: You should be aware that shipping using this
method doesn't guarantee that your items will be imported duty/tax
free. Not all brokers will clear goods as temporary imports (i.e. UPS,
Fedex, DHL) nor is it a guarantee that customs won't charge any duties
and taxes. 2. Commercial Invoice (CI) + an ATA Carnet
Completing an ATA Carnet is great option for items that frequently travel
in and out of the country. It's also great because once you have an ATA
Carnet, it is accepted by 176 countries worldwide making the application
process a one-time thing.
In addition to declaring your commercial invoice as a temporary
import, you can get an ATA Carnet for the items that are of temporary
nature. ATA Carnets are beyond the scope of the article however, you can find
more information here: http://www.chamber.ca/carnet/ NOTE: It is highly recommended to get an ATA Carnet
for items that frequently travel in and out of the country and
especially so when it is valued over $2,500 USD |
In addition to choosing option 1 or 2, the following conditions must also be met in order to qualify for a duty and VAT free exemption:
- The goods arrive and leave in the same condition, i.e. they
undergo no repairs nor are they used in manufacturing
- Stay no longer than 12 months in Poland
Temporary Imports Checklist
- Commercial Invoice clearly stating 'Temporary Import'. This must be written
in the General Description section and the Detailed Description of Goods. (see sample)
- The goods arrive and leave in the same condition, i.e. they undergo no
repairs nor are they used in manufacturing
- Stay no longer than the period listed above
- Include your ATA Carnet with your shipment (if applicable)
- Include the expected return date or the date that it was originally received
within the country (whichever applies)
- Any above listed items not listed in this checklist
Sources:
https://www.biznes.gov.pl/pl/publikacje/3401-towary-calkowicie-zwolnione-z-naleznosci-celnych-przywozowych
https://www.biznes.gov.pl/pl/firma/handel-zagraniczny/chce-importowac/proc_386-odprawa-czasowa
https://www.biznes.gov.pl/pl/firma/handel-zagraniczny/chce-eksportowac/prowadze-handel-zagraniczny-przydatne-informacje/karnety-ata
https://www.lexlege.pl/ustawa-o-podatku-od-towarow-i-uslug/rozdzial-3-zwolnienia-z-tytulu-importu-towarow/1524/
https://zaplecze.biznes.gov.pl/FileManager/read/ZG9jdW1lbnRfYXR0YWNobWVudHMvMzI3OS9Xbmlvc2VrX29fcG96d29sZW5pZV9uYV9rb3J6eXN0YW5pZV96X29kcHJhd3lfY3phc293ZWoucGRm
Sample Commercial Invoice for Temporary Imports
| Ship To | Invoice |
|---|
Maria Sklodowska
16 Freta Street
00-227
Warsaw
Poland
Phone: +48 22 831 8092 | Carrier tracking number: 736534736
General Description:
Temporary Imports - Trade show booth and display equipment returning Jan 2020
Invoice number: 123456MGEP4916926
Customs Broker: UPS
Date: 28 May 2023 |
| QTY | Description of Goods | C/O | SubTotal |
|---|
| 1 box | Temporary Imports - Trade show booth and display equipment
| CA | $1032.00 |
Terms of Sale: None
Total number of packages: 1
Reason for export: Temporary Imports
Contact Name: James Smith
| Total Invoice Amount: $1032.00
Total Weight: 10.0 lbs
|
| Declaration Statement: I hereby certify that information provided
is true and complete to the best of my knowledge |
