{
  "summary": "Poland charges VAT on imports at a standard rate of 23%. From 1 July 2026 until 1 July 2028, consignments sold to buyers in Poland worth up to €150 pay a flat customs duty of €3 per tariff classification in the consignment instead of the tariff rate. Poland applies the European Union customs tariff because it is in a customs union with the European Union. Poland uses the Polish Złoty (PLN).",
  "updatedAt": "2026-10-11",
  "facts": [
    {
      "label": "Currency",
      "value": "Polish Złoty (PLN)",
      "source": null
    },
    {
      "label": "Import VAT/GST",
      "value": "VAT 23%",
      "source": "https://ec.europa.eu/taxation_customs/tedb/"
    },
    {
      "label": "De minimis",
      "value": "Flat €3 duty up to €150; tax always charged",
      "source": "https://eur-lex.europa.eu/eli/reg/2026/382/oj"
    },
    {
      "label": "Low-value duty",
      "value": "€3 per tariff classification, 1 July 2026 to 1 July 2028",
      "source": "https://eur-lex.europa.eu/eli/reg/2026/382/oj"
    },
    {
      "label": "Customs tariff",
      "value": "European Union",
      "source": null,
      "url": "https://border.bot/countries/european-union"
    },
    {
      "label": "Last updated",
      "value": "11 October 2026",
      "source": null
    }
  ],
  "faq": [
    {
      "question": "What currency does Poland use for customs?",
      "answer": "Poland uses the Polish Złoty (PLN). Its de minimis thresholds are stated in EUR."
    },
    {
      "question": "What is the VAT rate on imports into Poland?",
      "answer": "Poland charges VAT on imports at a standard rate of 23%."
    },
    {
      "question": "What is the de minimis threshold in Poland?",
      "answer": "From 1 July 2026 until 1 July 2028, consignments sold to buyers in Poland worth up to €150 pay a flat customs duty of €3 per tariff classification in the consignment instead of the tariff rate. Import tax is charged whatever the value. These rules are set by the European Union."
    },
    {
      "question": "Does the €3 flat duty on low-value consignments apply in Poland?",
      "answer": "Yes. From 1 July 2026 until 1 July 2028, consignments sold to buyers in Poland worth up to €150 pay a flat customs duty of €3 per tariff classification in the consignment instead of the tariff rate. Import tax is charged whatever the value. These rules are set by the European Union."
    },
    {
      "question": "Which customs tariff does Poland use?",
      "answer": "Poland applies the European Union customs tariff because it is in a customs union with the European Union."
    }
  ],
  "sections": [
    {
      "id": "tariff",
      "title": "Currency and customs tariff",
      "text": [
        "Poland uses the Polish Złoty (PLN).",
        "Poland applies the European Union customs tariff because it is in a customs union with the European Union."
      ]
    },
    {
      "id": "taxes",
      "title": "Import VAT and other taxes in Poland",
      "text": [
        "Poland charges VAT on imports at a standard rate of 23%."
      ]
    },
    {
      "id": "de-minimis",
      "title": "De minimis in Poland",
      "text": [
        "From 1 July 2026 until 1 July 2028, consignments sold to buyers in Poland worth up to €150 pay a flat customs duty of €3 per tariff classification in the consignment instead of the tariff rate. Import tax is charged whatever the value. These rules are set by the European Union."
      ]
    },
    {
      "id": "changes",
      "title": "What changed recently",
      "text": [
        "The flat €3 duty on low-value consignments started on 1 July 2026 and is set to end on 1 July 2028.",
        "The newest release on this page, the import taxes for Poland, went live on border.bot on 11 October 2026."
      ]
    },
    {
      "id": "sources",
      "title": "Sources and updates",
      "text": [
        "The import taxes for Poland come from border.bot release 1 (edition reference snapshot), imported from a file, and have been live since 11 October 2026.",
        "The de minimis thresholds for Poland come from border.bot release 2, entered by border.bot, and have been live since 11 October 2026.",
        "This page was last updated on 11 October 2026.",
        "Guidance from published tariff data, not a binding ruling. For a decision customs must follow, apply to the destination’s customs authority for a binding tariff ruling."
      ]
    }
  ],
  "data": {
    "type": "country",
    "country": {
      "code": "PL",
      "name": "Poland",
      "slug": "poland",
      "kind": "country",
      "alpha3": null,
      "numeric": null
    },
    "currency": {
      "code": "PLN",
      "name": "Polish Złoty"
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    "union": {
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      "name": "European Union",
      "slug": "european-union"
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    "linesFrom": {
      "code": "EU",
      "name": "European Union",
      "slug": "european-union"
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      "name": "European Union",
      "slug": "european-union"
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        "name": "VAT",
        "region": null,
        "rate": 23,
        "rateType": "percent",
        "unit": null,
        "scope": [],
        "exclude": [],
        "startDate": null,
        "endDate": null,
        "sourceUrl": "https://ec.europa.eu/taxation_customs/tedb/",
        "notes": null
      }
    ],
    "deminimis": [
      {
        "channel": "any",
        "purpose": "sale",
        "currency": "EUR",
        "dutyThreshold": 150,
        "taxThreshold": null,
        "basis": "consignment",
        "valueBasis": "goods",
        "exclusions": [],
        "origins": [],
        "excludeOrigins": [],
        "sellerScheme": null,
        "flatDuty": {
          "per": "classification",
          "amount": 3,
          "currency": "EUR",
          "codeLength": null
        },
        "from": "EU",
        "startDate": "2026-07-01",
        "endDate": "2028-07-01",
        "sourceUrl": "https://eur-lex.europa.eu/eli/reg/2026/382/oj",
        "notes": null
      }
    ],
    "lines": null,
    "rates": null,
    "programmes": [],
    "restrictions": null,
    "provenance": [
      {
        "dataset": "PL:taxes",
        "country": "PL",
        "kind": "taxes",
        "seq": 1,
        "version": "reference snapshot",
        "liveAt": "2026-10-11T08:31:51.835Z",
        "origin": "upload",
        "sourceUrls": []
      },
      {
        "dataset": "PL:deminimis",
        "country": "PL",
        "kind": "deminimis",
        "seq": 2,
        "version": "reference fixes 2026-10",
        "liveAt": "2026-10-11T06:09:12.898Z",
        "origin": "manual",
        "sourceUrls": []
      }
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    "dateModified": "2026-10-11T08:31:51.835Z",
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      "robots": "index",
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    "size": 100,
    "total": 0,
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  "previous": null,
  "next": null,
  "links": {
    "self": "https://border.bot/countries/poland.json",
    "html": "https://border.bot/countries/poland",
    "canonical": "https://border.bot/countries/poland",
    "markdown": "https://border.bot/countries/poland.md",
    "tools": {
      "calculator": "https://border.bot/tools/landed-cost-calculator",
      "classifier": "https://border.bot/tools/hs-code-classifier",
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  },
  "code": null,
  "attribution": "border.bot tariff reference (border.bot), compiled from the official publishers named on each page.",
  "terms": "https://border.bot/legal/terms",
  "notice": "Guidance from published tariff data, not a binding ruling. For a decision customs must follow, apply to the destination’s customs authority for a binding tariff ruling.",
  "catalogVersion": "08bc53aa"
}