Import Regulations in Poland

The required documents are: Passport (copy with relevant pages including most recent entry stamp- for Customs clearance of personal effects as unaccompanied luggage by air, or including working visa - for Customs clearance of household goods by air or surface); Work Permit (original); Work Certificate in Polish, from the employer in Poland, outlining the position from beginning to end of employment. Also must confirm the legal status of the shipper; copy of companies registration documents (updated and notarized); 3 copies of the inventory (descriptive, showing contents of cartons, PBO - "Packed by Owner" not acceptable); a numbered and "valued inventory", in Polish. If customer prepared a valued insurance inventory this should also be faxed in advance (Foreigner); inventory must detail all electrical items with brand name and serial number (pre-1945 items and any artwork clearly marked on inventory and photos of those items supplied in duplicate for Customs processing); letter from Embassy and Certificate from the Ministry of Foreign Affairs at destination requesting clearance of the shipment and confirming the legal status of the customer (Diplomats); a Bank Guarantee as the security for duty and VAT as calculated on the declared value of the possessions (Foreigners only except Diplomats); Certificate of Residence in Poland (Zameldowanie); customs clearance Power of Attorney in Polish in the name of the destination agent, signed by the Customer (air shipment) and  notorized in Poland (if land shipping).

The import of Diplomat's household goods is free of duty/tax. Items should not to be sold for three years from the date of Customs clearance. The household goods import by returning Polish citizen is duty/tax free with proper Certificate from the Polish Consulate at origin. Goods must not to be sold for two years from the date of Customs clearance.

Used personal effects and household goods may be duty-free if eligible foreigner taking up residence for more than six months or returning Polish citizen has been abroad for more than 12 months; or if items are re-exported (Foreigners only). Otherwise the Customer must pay duty/tax or Customs may draw from the Bank Guarantee.