Poland Humanitarian Customs Regulations

This document was submitted in response to a questionnaire distributed by Global Hand regarding humanitarian customs information. It provides regulations for importing humanitarian aid into Poland.

Required Documents

  • bill of lading/airway bill
  • commercial invoice or other document stating the value of goods
  • packing list
  • fumigation certificate
  • deed of donation
  • certificate of origin
  • confirmation of furnishing of a guarantee or guarantee waiver
  • other documents not specified in customs regulations, but required on the basis of other legislation.

Prohibited Goods

Some second hand goods are prohibited, e.g. second-hand shoes. Contact the Customs Department of Poland for specific enquiries.

Tax Exemption

Goods mentioned in Art. 190, sections 21 and 23, of the Polish Customs Code are exempted from customs duties and taxes (See the Polish Customs Department website for more information): http//www.mf.gov.pl/sluzba_celna/aktualnosci/index.php Goods not exempted include alcohol, cigarettes and tobacco, coffee and tea, and means of transport (except buses).

PreShipment Application

No pre-shipment application is required; exemption takes place at the moment of acceptance of customs declaration, if requirements are met.

Monetary Valuation

Customs does not require monetary valuation for the shipment.


  • There are some restrictions concerning medicines, clothes, commodities and other articles of daily use. Some regulations concerning export of goods are applicable to humanitarian aid too. For more information, please refer to the related links section below, and to the following regulations:
  • Medicines
  • Communiqué No 15 of the National Pharmaceutical Inspector of 10 July 1998
  • Clothes
  • Law of 27 June 1997 on wastes
  • Dz.U. No 96 pos. 592 with amendments.
  • Clothes and commodities
  • Regulation of the President of the Republic of Poland of 22 March 1928 on supervision over commodities and objects of daily use (Dz.U No 36 pos. 343 with amendments). See the Polish Customs Department website for more information: http//www.mf.gov.pl/sluzba_celna/aktualnosci/index.php

Other Info

General customs information can be accessed at the Polish Customs Department website: http://www.mf.gov.pl/sluzba_celna/aktualnosci/index.php All customs regulations in English relating to humanitarian aid can be found in this Humanitarian Aid Information booklet: http://www.mf.gov.pl/files_/english/customs_service/information_regulation/fortrader/ha1.doc

Point of Contact

Customs Information Point, Customs Department of Ministry of Finance Tel: +48 22 694 3194 / 4479


Customs Department, Ministry of Finance, Government of the Republic of Poland Date published: 01/01/2002


Regions / countries / territories

Europe: Poland