The country or territory of origin must be stated on the invoice for each invoice line. If the customs authorities doubt the correctness of the declared country or territory of origin they may request an additional proof which might be a certificate of origin.
The country or territory of origin is important if a C of O is required, not the country or territory of export.
There are certain preferential agreements available. In this case, the exporter can provide an origin statement on the invoice or provide a separate preference (for example, EUR1 or Form A). Photocopies of the Certificate of Origin, preferences or declaration of preferential origin are not accepted.
Certain textiles depending on the harmonized tariff code and country or territory of origin may require an import license issued by Polish Ministry of Economy.
Range of products
The most important products are toys, in-vitro diagnostic medical devices, medical devices, machinery, low voltage equipment, safety devices (for example, helmets), exhaust systems and electromagnetic compatibility.For a full overview please see the EU website:
Manufacturers are defined as the persons responsible for designing and manufacturing products supposed to be placed on the EU market. The manufacturer has an obligation to ensure that a product intended to be placed on the Community market is designed and manufactured, and it's conformity assessed, to the essential requirements in accordance with the provisions of the directives. The manufacturer may appoint any natural or legal person, established in the European Union, to act on his behalf as an authorized representative.
The authorized representative may be addressed by the authorities of the member states in regard to the manufacturer's obligations.
The importer is defined as any legal or natural person responsible for placing products on the EU market. He is responsible to provide the market surveillance authority with the necessary information about the safety of the product and a copy of the Declaration of Conformity (DoC). If the manufacturer is established in the EU or has a so called authorized representative it is his obligation to provide the necessary information.
Conformity Assessment Procedure
Goods subject to the regulations on product safety need to be tested according to the rules applying for each group of products. Manufacturers have to draw up an EC declaration of conformity which is the first step of the conformity assessment procedure. The declaration of conformity has to include technical information containing the way of testing and the steps to be taken to obtain the attestation of conformity. The way of testing and steps to be taken depends on the type of product. If the testing was successful the producer is allowed to apply the so called 'CE sign' on the product or where this is not applicable (for example, surgical instruments) at the retail package or on a "Declaration of Conformity" certificate.
The "Declaration of Conformity" has to be issued by a notified body certified by a member state of the European Union.
A notified body is an organization certified by the national government to carry out the tasks of the conformity assessment procedures. They can offer their service to any economic operator inside and outside the European Community. They can carry out the tests or monitor the tests carried out by the manufacturer. They can carry out these activities inside the EU or on the territory of third countries or territories.
Information about notified bodies and notified bodies itself can be found on the EU website:
For additional information, please also refer to "Product Safety".
An exporter who wants his products to benefit from the preferential treatment must be able to prove that his products fulfill the rules to be originating in a country or territory covered by the preferential trade agreement and they must provide a preferential document validated by the customs authorities or document with a valid preferential statement issued by themselves.
The preferential trade agreement foresees the following preferential proofs under CETA-see Miscellaneous.
The importer must obtain the import license. An original export license from the exporter of the country or territory of origin might be necessary to obtain the import license.
The requirement of an import license is dependent on the country or territory of origin of the goods not the country or territory of export. For further detailed information it is highly recommended to contact your chamber of commerce.
All exporters of consignments of goods with a value greater than 6000 EUR to Canada must be registered in the Registered Exporters System (REX). If you register and are exporting consignments of goods with a value greater than 6000 EUR to Canada you can avail of preferences under CETA. To register you should register complete the EU exporters to Canada application form and send it to the Origin and Valuation Unit.
Exporters must use their REX number on the origin declaration to claim preference under CETA.
If you are importing from Canada, you can qualify under CETA for preferences, but you do not have to register in REX.
The origin declaration, the text of which is given below, must be completed in accordance with the footnotes. However, the footnotes do not have to be reproduced.
(Period: from___________ to __________(1)) The exporter of the products covered by this document (customs authorization No ...(2)) declares that, except where otherwise clearly indicated, these products are of ...(3) preferential origin. ..(4) (Place and date) .(5) Signature and printed name of the exporter)__________________
(1) When the origin declaration is completed for multiple shipments of identical originating products within the meaning of Article 19.5, indicate the period of time for which the origin declaration will apply. The period of time must not exceed 12 months. All importations of the product must occur within the period indicated. Where a period of time is not applicable, the field can be left blank.
(2) For EU exporters: When the origin declaration is completed by an approved or registered exporter the exporter's customs authorization or registration number must be included. A customs authorization number is required only if the exporter is an approved exporter. When the origin declaration is not completed by an approved or registered exporter, the words in brackets must be omitted or the space left blank. For Canadian exporters: The exporter's Business Number assigned by the Government of Canada must be included. Where the exporter has not been assigned a business number, the field may be left blank.
(3) "Canada/EU" means products qualifying as originating under the rules of origin of the Canada-European Union Comprehensive Economic and Trade Agreement. When the origin declaration relates, in whole or in part, to products originating in Ceuta and Melilla, the exporter must clearly indicate the symbol "CM".
(4) These indications may be omitted if the information is contained on the document itself.
(5) Article 19.3 provides an exception to the requirement of the exporter's signature. Where the exporter is not required to sign, the exemption of signature also implies the exemption of the name of the signatory.
The European Commission provides detailed guidance on the rules of origin in the EU-Canada Comprehensive Economic and Trade Agreement (CETA)
It is not required for all, however shipments can be held by local authority in United Arab Emirates after screening due to lack of MSDS (Material Safety Data Sheet) or NON DG (Dangerous Goods) declaration letter from the shipper resulting to misconnections and impacting end-to-end service.
It would be advisable for all shipments originating, transiting and terminating for UAE to have MSDS or NON DG declaration from shipper enclosed in the shipment and copies to be uploaded in IDIS.
Market Surveillance is organized and performed at national level. Each member
state of the EU (European Union) is responsible for surveillance activities on
its territory. Customs authorities are usually part of the market surveillance
On customs request the "Declaration of Conformity" has to be provided by the
shipper, the manufacturer or his assigned representative in the EU or the
Declaration of Conformity
The Declaration of Conformity (DoC) is a document in which the manufacturer,
or his authorized representative within the EU, indicates that the product meets
all the necessary requirements of the directives applicable for the specific
product. The DoC shall contain the name and the address of the manufacturer
along with information about the product (for example, brand and serial number).
The DoC must be signed by an individual working for the manufacturer or his
On request the manufacturer or his authorized representative within the EU
must provide the DoC. In case the manufacturer is not an EU entity and has no
authorized representative the importer must be able to provide a copy of the DoC
and additional proofs if requested.
For some commodities the conformity with the product safety regulations must
be declared by the importer within the customs declaration. The DoC is required
as a valid proof for the safety of the products and their compliance with the
These commodities are (no exceptions):
Spot checks are carried out. If no CE marking is found, the goods are RTS'd. Customs procedure time is 2-4 days.
CE marking - Certain commodity groups may be subject to CE marking (the CE marking is a mandatory European marking for certain product groups to indicate conformity with the essential health and safety requirements set out in European Directives), e.g. electronic equipment, telecommunication equipment, toys, etc. Before shipping these kinds of goods it is highly recommended that shippers and importers check the national regulations in Poland. Goods that require CE marking but do not have it available will not be allowed by customs to enter the country or territory and must be returned to the shipper.
A Power of attorney from consignee/importer is required Please note: Original POA should be accompanied by copies of below documents:
NIP Certificate of assigning tax identification number
Legal authorization for the Person who signed POA translated into Polish
Certificate of assigning statistical number (REGON) - if applicable
Every declaration without the EORI number will be rejected by customs if the importer or exporter is a company or a regular importer or exporter.
Beginning in November 2011, the EORI number is also required not only for an importer of record but also for the consignee of the shipment if the goods were ordered directly by the consignee from a shipper in a non EU country or territory.
Restrictions may apply for freight collect shipments from the origin country or territory. Contact UPS or the UPS service partner in the origin country or territory prior to shipping.
There are special stipulations on the following commodities when shipping to Poland. If you plan to ship one of the commodities listed below, be sure to adhere to the following stipulations in order to avoid delays and holds at customs.
Food means any substance, whether processed, semi-processed or raw, which is intended for human consumption, but does not include cosmetics or substances used only as pharmaceuticals.
Non-Food (not intended for human consumption) includes animal by-products, animal feed, samples for testing or research purposes (food-grade or non-food grade), and in vitro diagnostics (IVD).
Animal products and animal by-products are often subject to a veterinary inspection. These products can only be accepted under a special contract for International Special Commodities (ISC). In addition those products must undergo veterinary checks at an approved Veterinary Border Inspection Post (BIP) when entering the EU & EFTA countries or territories (EU regulations are aligned for EU countries or territories and NO; IS; CH; LI).
For UPS shipments arriving in the EU by air, Cologne is the first point of arrival /BIP. Inspections will be processed at Cologne but final customs clearance process will be issued in the destination country or territory.
Additional charges for Vet-inspection will be applicable see Brokerage Services and Charges.
Generally, each type of Product of Animal Origin has specific import requirements that must be met. Food which is subject to veterinary inspections must:
Come from an EU listed Third Country or Territory (no safeguard measures in place)
Come from an EU approved establishment . Registered producers are listed under the following link: http://ec.europa.eu/food/international/trade/third_en.htm
Be accompanied by appropriate Health Certificate(s), signed by a veterinarian of the competent authority of country or territory of export. Photocopies of the Health Certificate will not be accepted.
Be appropriately packaged and labelled, indicating the nature, ingredients, quantity/ weight, the country or territory of origin and manufacturer.
Any foodstuff coming from non-approved establishments, sent as samples for testing purposes, can only be imported with a permit/license from a respective national veterinary authority. The permit/license must be send to the border inspection point responsible for the veterinary inspection. Delays may occur as the license needs to be provided already at the time of inspection.
Any non-compliant shipment must be returned at shippers expense immediately. The following exemptions apply to non-commercial shipments / gift shipments or purchased by private individuals for private consumption):
Meat, meat products, animal fat - max. 10 kg from Faroe Island and Greenland.
Fish and fish products (with intestines and organs removed) - max. 20 kg from all third countries or territories; no limitation from Faroe Islands.
Other animal products (for example, honey, egg, frog, live mussels - max. 10 kg from Faroe Islands and Greenland, and max. 2 kg from all other third countries or territories).
Before shipping these kinds of goods it is highly recommended that shippers and importers check the national regulations in Poland.
Goods that require CE marking but do not have it available will not be allowed by customs to enter the country or territory and must be returned to the shipper.
Electronic devices using the MPEG audio compression standard based on a patent owned by Philips and their partner Sisvel need a valid license from Sisvel for import clearance. The customs authorities are responsible for checking the compliance with this requirement.
Shipments of sunglass lenses and/or frames without a "CE" sign can not be customs cleared and will be returned to the shipper.
Private shipments for own consumption are exempt from these requirements. Customs requires a declaration from the private importer stating the goods are used for private consumption only.
Based on the EU regulation 2009/669/EC certain foodstuffs (for example tea with origin China) imported from certain third countries or territories are subject to increased level of official controls due to contamination risks of these products by aflatoxinson and pathogens. These controls are carried out at Designated Point of Entries (DPE) defined by each member state.
The import of feed and food originating in or consigned from Japan following the accident at the Fukushima nuclear power station and not subject to vet inspection can only be imported into the EU through Designated Point of Entries (DPE). They must be accompanied by a declaration attesting that the goods are either harvested or processed before March 11, 2011, originated from a prefecture other than the ones affected by higher levels of radiation or if originated from an affected prefecture have been subjected to laboratory analysis determining the level of certain radionuclides (regulation 2011/297/EC).
The customs office responsible for our import sites are not defined as DPE. Commodities subject to import controls at a DPE can t be imported with UPS.
Before shipping Honey to a European Union country or territory, it is highly recommended to contact your local chamber of commerce or your importer for detailed information.
If the importation is allowed by the European Union, the shipment must be accompanied by an original health certificate provided by the shipper/producer, otherwise, importation will not be possible. Furthermore, a vet inspection at the first point of arrival into the EU is required, even for sample shipments.
Brokerage accessorial charges will apply and an import delay may occur.
If the shipper fails to verify the import regulation of the destination country or territory and sends honey which is prohibited by the European Union, then all charges that may apply for the respective shipment will be billed back to the shipper.
Medicines for personal use, or under prescription for an individual are prohibited.
Goods used in the Food IndustryAll kind of goods that are being used in the food industry (e.g. knives, dishes, cups, spoons, etc.) are subject to sanitary control in Poland. The shipper has to provide a declaration stating that the goods that encounter with food for human consumption mean no harm to human health.
Monoclonal antibodies are generated in vitro. Tissue from animals are taken (e.g. blood) and infected with certain substances or pathogens. The blood cells react with the production of antibodies which are than harvested and used for the production of the test kits. Due to the in vitro production and the controlled way of production those types of test kits are not subject to veterinarian control if it is a commercial production.
Polyclonal antibodies are gained from living animals like rabbits. They are infected with the substances / pathogens and the animals are producing antibodies. The antibodies are harvested from the blood stream of the animals. Test reagents with polyclonal antibodies are subject to vet inspections.
Shipment documents (commercial invoice or declaration on letterhead) should include:
the place of origin of the material
the quantity of the material, in weight or volume
a description of the material/ animal source
catalogue number and price (if available)
additives (e.g., sodium azide, glycerol), their source (e.g., whole serum, supernatant, ascites), and purification, if any.
protocols the recommended protocol or datasheet indicating any unique fixation, detergent, blocking, or incubation conditions.
the intended use (commercial/ manufacturing; research/ testing)
the name and address of the shipper
the name and address of the receiver
Commercially packaged, ready-to-use In Vitro Diagnostics (IVD) containing products of animal of origin, do not require a Vet-inspection, if compliant with Directive 98/79/EC on In Vitro Diagnostic Medical Devices. A declaration of conformity (CE-marking) must be provided for each individual commodity (e.g. reagents, test kits, immunosorbent assays such as ELISA kits.
The country or territory of origin must be stated on the invoice for each invoice line. If the customs authorities doubt the correctness of the declared country or territory of origin they may request an additional proof which might be a certificate of origin.
Raw tobacco is exempted from excise tax.
Private importers are only allowed to import maximum 50 cigarettes or 25 cigars (weight of each cigar equal to or less than 3.0 grams or 0.1 ounces) or other cigars limited to 10 pieces in total per importer for personal consumption.
Wine and wine products are subject to excise duty. The excise duty is calculated based on the alcoholic strength by volume. The information must be shown on the invoice.
The import of wine and wine products is also regulated by a market organization of the European Union with rules on labelling and presentation of wine and additional documentation. The Importation of wine and wine products are subject to the presentation of an:
Certificate showing drawn up by a competent body, included on a list to be made public by the Commission, in the products country or territory of origin.
An analysis report drawn up by a body or department designated by the products country or territory of origin, in so far as the product is intended for direct human consumption.
No certificate or analysis report need be presented for products originating in and exported from third countries or territories in labelled containers of not more than five litres fitted with a non-reusable closing device where the total quantity transported, whether or not made up of separate consignments, does not exceed 100 litres.
The labels of wine and wine products have to show some the following compulsory particulars like the category of the product (e.g. wine, sparkling wine, liquor wine), the protected designation or protected geographical indication if the wine has such a protection, the actual alcohol strength by volume, an indication of provenance, an indication of the bottler or an indication of the producer or vendor in case of sparkling wine and other product categories of sparkling wine.
The rules are laid down in EU regulation 2009/491. The regulation can be checked on the EU website http://eur-lex.europa.eu/homepage.html.
In addition to a detailed description of each item, write additional comments of "gift shipment" on the invoice and in the Special Instructions box of the UPS Waybill to insure a proper assessment of duties and taxes.
A gift shipment may not contain more than 1 liter of alcohol per importer, however excise tax will apply.
A gift shipment may not contain more than 50 cigarettes, 25 cigars (weight of each cigar equal to or less than 3.0 grams or 0.1 ounces) or other cigars limited to 10 in total per importer. Importer must be aware that excise tax will apply.
A gift shipment may not contain more than 50.0 ml perfumes or 250.0 ml Toilet Water.
All invoices, before clearance, need to be translated into Polish.
Shipments of documents do not require an invoice.
All import shipments need to have proper invoice attached with an exact description of goods to define correct tariff code. Please note additional: The correct invoice should include the following data:
Currency, cost of freight or conditions of incoterms (This should include the city shipped to, for example DDP Warsaw where shipped Free Domicile). This will help to avoid clearance delays-quantity of goods and unit price of goods, country or territory of origin, description of goods, invoice number and date and full data of exporter and importer,
All invoices need to have number and separate costs of transport (separate position on invoice).
If possible, please always put Tariff Code for each invoice position.
The consignee's telephone number is required on the invoice for shipments to private individuals with a value above 22.00 EUR. The consignee's mobile number and e-mail address should also appear on the invoice if available.
Unacceptable Data Entries
Europe customs authorities have started to inspect shipments on Import Control System (I.C.S.).
Many of the inspected shipments were obviously selected because of the inadequate description of the goods.
This is a reminder that shipments to all European Union member states, Norway and Switzerland, must have a correctly keyed description of the goods on the invoice (for example):
A list has been published in the 'Guidelines on acceptable and unacceptable terms for the description of goods for exit and entry summary declarations':
The destination country or territory considers the following items document shipments. If criteria are listed, the shipment must meet the criteria to be considered a document shipment.
Documents must be sent in a single package and weigh less than 3.0 kg. Shipments that consist of multiple packages or weigh more than 3.0 kg may be treated as non-documents and should be supplied with a pro-forma invoice.
All shipments that are sent for commercial purposes are considered non-documents.
Event tickets coming from a printing company and sent to the organizer of the event or ticket sales offices cannot be sent as documents.
For other kinds of films there are no specific requirements.
In addition to the prohibited commodities listed here, it is prohibited to ship the following commodities to Poland.
The contractual service covers the customs clearance of alcohol at the port of entry where duty, VAT and excise duty must be paid. A customs clearance of alcohol for free circulation with a subsequent transport of alcohol under the excise duty suspension regime is not possible.
Alcoholic beverages can only be imported by businesses. A license is needed if the importer is selling alcoholic beverages. Private persons are not allowed to import alcoholic beverages. The only exemption are gift shipments sent by one private individual to another. The limits accepted as gifts are two litre of still wine and one litre of sparkling wine or spirits.
Alcoholic beverages are subject to excise duty. Excise duty applies usually on the amount of beverage and the percentage of alcohol. The calculation of excise duty for beer is based on the amount of beverage and degree Plato which is an indicator of the original gravity of beer. The information must be shown on the invoice. Imports of alcoholic beverages, except for beer and cider, require already excise stamps on the bottles.
Additional rules apply on the import of wine and wine products. Please check under wine.
All import, export, re-export and introduction from the sea of species covered by the Convention has to be authorized through a licensing system.
Shipper needs to provide the following documentation:
Invoice with the scientific name and CITES certificate.
Additional charges will be applicable. Products of animals or plants subject to CITES can only be accepted under a special contract for International Special Commodities (ISC).
CE marks [European Union] are required.
Based on the regulation, controls must be performed at the point of introduction into the EU by the competent authorities. They include documentary checks on all consignments and identity or physical checks (including laboratory checks) on 10% of the consignments. All consignments of kitchen tableware (HS code 3924 1000) originated or consigned from China or Hong Kong must be accompanied by a declaration confirming that it meets the requirements concerning the release of primary aromatic amines and formaldehyde. The declaration shall be accompanied by a laboratory report that the consignments fulfill the requirements.
The goods and declaration must be examined at the first point of introduction into the EU.
The consignments shall be notified at the first point of introduction at least two working days in advance.
Our main points of entry (Cologne, Germany and East Midlands, United Kingdom) are not competent to perform the checks and forwarding under bond is prohibited without the checks. Products covered by the new regulation and destined to the EU can't be accepted by UPS. Exporters should clearly state on the invoice the material and the country or territory of origin of plastic kitchenware to avoid holds on commodities not subject to the regulation.
Saturday Delivery Available: No
Always check Calculate Time and Cost for details of service availability and guarantee information within a country or territory. All Service Levels may not be available to or from every address within a country or territory.
Diplomatic mail is exempt from duty & tax and regular customs procedures. However, if you ship diplomatic mail to Poland please ensure that the shipment is clearly indicated as diplomatic mail and sealed properly.
If repair was done under warranty, please mark: "Warranty repair - free of charge" and "returned after repair" on the invoice.
If repair is not under warranty, please write "returned after repair" on the invoice.
Customs requires export documents from the original shipper. Delays for customs clearance may occur.
The RoHS directive is closely linked with the Waste Electrical and Electronic Equipment Directive (WEEE) 2002/96/EC which sets collection, recycling and recovery targets for electrical goods.
These directives will ban the placing on the EU market of new electrical and electronic equipment containing more than agreed levels of lead, cadmium, mercury, hexavalent chromium, polybrominated biphenyl (PBB) and polybrominated diphenyl ether (PBDE) (PBB and PBDE are flame retardants used in some plastics).
Manufacturers (and distributors and individual sellers) will need to understand the requirements of the RoHS/WEEE Directives to ensure that their products, and their components, comply.
Goods falling under these categories do not require any accompanying documentation for importation.
For more information on the EU directives, please check the following European Union web link or contact your local chamber of commerce:   http://ec.europa.eu/environment/waste/pdf/faq_weee.pdf
Duty - In most cases, when the value of the shipment is equal to or less than the Deminimis Value, the shipment may enter the country or territory duty free but tax is raised.
This regulation does not apply to alcoholic beverages, tobacco and perfume.
Convert metric quantity for weight, length, and area.