CUSTOMS AND TARIFFS – SUPPORT FOR
INTERNATIONAL TRADERS IN POLAND AND EU
KIELTYKA GLADKOWSKI KG Legal Law Firm offers comprehensive legal services in the field of the Union Customs Code (UCC). Our team of qualified lawyers supports entrepreneurs in all aspects related to customs procedures and proceedings and those related to international trade in the European Union. Our offer includes both ad hoc advice and the possibility of permanent cooperation.
The scope of
our services includes:
Assistance in exceptional
situations when it is possible to use forms of data transmission other than
electronic data processing techniques (e.g. during system failures or due to
the specific nature of trading);
Comprehensive assistance in the
process of registering entrepreneurs in the customs territory of the European
Union;
Preparation of powers of attorney
to represent clients before customs authorities – both in the form of direct
and indirect representation;
Consultations on the conditions
for the provision of customs representative services in various Member States;
Monitoring deadlines – from
submitting an application, through its acceptance, to issuing a decision
(30/120/30 days);
Advice for economic operators
established in the customs territory of the Union in preparing an application
for the status of authorised economic operator;
Assistance in preparing an appeal
against an unfavourable decision regarding the application of customs law;
Analysis and assistance in
preparing documents confirming the origin of goods (proofs of origin, invoice
declarations, certificates of origin);
Advice on the marketing
authorisation procedure and temporary importation;
Assistance in preparing
documentation for customs declarations for placing goods under the circulation
release procedure, also within the scope of end-use;
Advice on determining the moment
when a customs debt arises and identifying the liable debtor (e.g. declarant,
representative, data provider);
Legal assistance in the event that
the customs authorities determine that the data contained in the declaration
was false and the client: was their author, or acted as an indirect
representative, or was the recipient of the goods who should have been aware of
the irregularities;
Development of defense strategies
and legal arguments in order to limit the debtor’s liability;
Legal assistance for the
re-clearance of goods with non-originating elements (in accordance with Article
78 UCC);
Advice in the framework of the
application of the EU’s preferential trade arrangements (FTA).
Advice on submitting an import
summary declaration;
Assistance in preparing and
submitting summary declarations in accordance with the obligations arising from
customs regulations;
Consultations on the presentation
of goods to the customs office and on who can submit the declaration (e.g.
carrier, importer, consignee);
Conducting risk analysis in the
context of security and protection of goods, based on import summary
declarations;
Assistance in correcting incorrect
data contained in the import summary declaration, in accordance with the
procedure specified by customs regulations;
Advice on an alternative customs
declaration instead of lodging an entry summary declaration, where possible;
Cooperation with customs
authorities in order to obtain consents for the use of electronic systems for
submitting import summary declarations;
Assistance in matters relating to
incorrect correction of data in the declaration or invalidation of the
declaration;
Assistance in preparing and submitting
customs declarations (including declarations for temporary storage) and customs
declarations;
Legal consultations related to the
analysis of the company’s compliance with EU and national regulations regarding
customs procedures;
Advice on obtaining permits;
Providing support in matters
related to the management of warehouses or places where goods are stored under
customs supervision;
Advice on determining and proving
the customs status of goods, including assistance in preparing/obtaining
documents confirming the Union status (such as T2L, T2LF);
Support in contacts with customs
authorities and preparation of appeals against decisions of customs
authorities;
Preparing enterprises for customs
inspections;
Advice on placing non-Union goods
intended to be placed on the Union market or for personal use or consumption in
the customs territory of the Union under the release for free circulation
procedure and granting them the customs status of Union goods;
Verification of import duties
(e.g. customs, VAT, excise duty) and analysis and assessment of the right to
exemptions from these duties;
Support in obtaining authorisation
and applying special procedures from the UCC (transit, storage – customs
warehouse and free zone, specific use – end-use and temporary admission and
processing – inward processing and outward processing) in line with the
intended economic purpose;
Handling of formalities related to
the exit of goods from the customs territory of the Union (e.g. export,
re-export, temporary export), preparation of a pre-departure declaration,
advice in the case of goods subject to export restrictions, assistance in the
presentation of goods to customs authorities;
Legal support in implementing
digital solutions in the company, compliant with the provisions contained in
the UCC and implementing acts (e.g. adaptation to NCTS5, ICS2);
Legal assistance in disputes
arising from the incorrect functioning of customs systems;
Advice on applying for AEO status
– an authorized economic operator who is entitled to certain customs
simplifications under the UCC;
Monitoring any legislative and
interpretative changes that may affect the business activity;
Client representation in:
contacts with customs authorities
in the course of inspections, proceedings or customs formalities;
in the case of proceedings to
withdraw the decision;
proceedings before an unfavourable
decision is issued – preparation of responses, submission of positions,
negotiations;
proceedings to confirm or contest
the origin of goods;
matters relating to customs
decisions based on risk analysis results;
matters relating to the correction
of an import declaration after it has been submitted, if inaccuracies in the
data are detected;
proceedings relating to errors in
the import summary declaration when: irregularities were found by the customs
authorities or the goods were examined by the customs authorities;
contacts with customs authorities,
including submitting applications for consent for specific operations (e.g.
transportation, unloading, searches);
disputes concerning the customs
status of goods and the accuracy of customs declarations;
proceedings for non-compliance
with the conditions of the customs procedure (e.g. storage, temporary
admission, end-use);
proceedings for failure to fulfil
the obligations arising from placing the goods under a given procedure;
proceedings for participation in
activities leading to the creation of a debt;
proceedings to recover part of the
amounts paid or to limit new debt;
proceedings for repayment
or cancellation;
customs proceedings – both at the
control stage and in appeal procedures;
dispute proceedings before customs
authorities and administrative courts;
appeal proceedings against
decisions of customs authorities changing the classification and imposing
higher duties;
disputes arising from incorrect
functioning of customs systems (e.g. incorrect confirmation of export).
Assistance in submitting
applications for:
granting permits, decisions and
customs declarations;
issuing decisions regarding the
application of customs law and identifying the authority competent to issue the
decision;
issuing BTI decisions (on binding
tariff information) and WIP decisions (on binding origin information) – correct
application of formal conditions;
derogations from the rules of
origin in trade with countries benefiting from tariff preferences (Article
64(6));
customs simplifications (Article
73);
use of substitute methods in
determining the customs value (Article 74);
temporary derogations from the
rules of origin of goods;
invalidation of the declaration if
the goods are not introduced into the customs territory of the union or in
other cases provided for by law;
obtaining the consent of customs
authorities for the transport of goods, including temporary storage;
conditional or total exemption
from customs duties;
placement under the customs
warehousing procedure;
application of the inward
processing procedure;
obtaining AEO status.
We encourage
Clients to take advantage of the offer of KIELTYKA GLADKOWSKI KG LEGAL law firm
if you want to optimize your import and export activities, need professional
help in the application of special procedures and are looking for support and a
sense of security in international trade.
Customs Data Hub
The European Union
is preparing for the most profound reform of the customs union in decades. The
reform of the Union Customs Code is a response to the dynamic changes in global
trade, especially in the context of the growing role of e-commerce, and the
need to modernize customs rules to better match contemporary economic and
technological realities. These changes aim to simplify procedures, increase
transparency and efficiency, improve risk management and ensure consistency in
the application of the rules across the EU.
The main assumptions of the reform
The new reform
envisages a number of key institutional and technological changes, including:
Establishment of the EU Customs Office as the central authority
coordinating customs activities at EU level
One of the key elements
of the reform is the establishment of the EU Customs Authority, which will act
as the central authority supervising and coordinating customs policy activities
at the level of the entire European Union. This office will be responsible for
implementing uniform customs procedures, supervising the functioning of the
Data Hub system and supporting cooperation between national customs
administrations. Its establishment aims to ensure consistency, effectiveness
and transparency in the application of customs rules and to strengthen the EU’s
ability to respond to threats related to security, tax fraud and unfair
competition.
Creation of the EU Customs Data Hub – a centralized system for the
exchange of customs data
EU Customs Data Hub is
a modern, centralized IT platform that is to replace the currently functioning,
dispersed national customs systems. The main objective of this solution is to
enable the exchange of information between all Member States in real time,
which will significantly increase the transparency and effectiveness of customs
controls. Thanks to the Data Hub, it will be possible to quickly analyze risks,
automatically verify data and jointly monitor the flow of goods throughout the
EU. This platform will play a key role in the digitalization and harmonization
of customs processes and create the foundations for a more integrated internal
market.
Simplification and digitalization of customs procedures to relieve
businesses and customs administrations
The reform provides
for extensive digitalization and simplification of customs procedures, which
aims to reduce the administrative burden on both businesses and customs
authorities. The planned changes include the automation of customs
declarations, simplification of tariff classification and reduction of
documentation requirements. The implementation of modern IT technologies will
enable entrepreneurs to fulfill customs obligations faster and easier, and the
administration – to carry out controls more efficiently. This is particularly
important in the context of the dynamically developing e-commerce market, where
the number of shipments is constantly growing.
Changing the e-commerce liability model, in particular by assigning
customs duties to online platforms
In the new model of
e-commerce in the EU, a significant change will be the assignment of customs
duties directly to sales platforms (e.g. marketplaces). These platforms, as a
key link in the supply chain, will be required to ensure compliance with customs
regulations, including declaring the value of goods, paying customs duties and
taxes, and transmitting data to the Data Hub system. This solution is intended
to increase the efficiency of collection of duties, reduce abuses (e.g.
deliberate undervaluation of shipments) and provide greater security for
consumers shopping online. Additionally, thanks to the centralization of
responsibility, Member States will be able to enforce compliance more
effectively.
Elimination of the duty exemption threshold for shipments worth up to
EUR 150
The previous exemption
from customs duties for shipments up to €150 has led to numerous abuses, such
as sellers from outside the EU artificially undervaluing their shipments to
avoid customs duties. The reform will eliminate this threshold, meaning that all
shipments imported into the EU (except C2C shipments up to €45) will be subject
to customs duties. This change aims to level the playing field between EU and
foreign traders, increase revenues for Member States’ budgets and tighten the
customs collection system. The new rules will also discourage unfair commercial
practices and improve transparency in international e-commerce .
Customs reform and the e-commerce sector
One of the main goals
of the reform is to adapt EU customs rules to the realities of e-commerce. The
growing number of online transactions makes current solutions insufficient. The
reform is intended to ensure fairer conditions of competition between local and
foreign entities and to increase the efficiency of customs and tax collection.
The new regulations
include, among others:
Transferring responsibility for
customs and VAT obligations from the consumer to online platforms.
Introduction of the institution of
a recognized importer responsible for the accuracy of customs declarations.
Facilitating tariff setting
processes through simplified classification of goods and the introduction of
tariff baskets.
Key changes and their significance
1. Simplified tariff treatment
The simplified tariff
system will allow entrepreneurs to use so-called tariff baskets, based on the
first two digits of the tariff code. This solution, although voluntary, will
simplify the process of classifying goods and shorten the customs clearance time.
However, the baskets will not include, among others, excise goods or goods
covered by anti-dumping duties.
2. Recognized importer
The new definition of
a recognized importer introduces significant changes to the scope of
responsibility for customs and fiscal declarations. A non-EU entity will be
required to appoint an indirect representative in the EU. This solution is
intended to reduce cases of incorrect reporting and provide greater
transparency throughout the supply chain.
3. New reporting model and integration with Data Hub
Instead of traditional
customs declarations, data will go directly to the Customs Data Hub. This
system enables effective risk analysis, real-time data processing and faster
response to threats. The new model of centralizing customs information is also
intended to facilitate the management of import processes throughout the EU.
Additionally:
The deadline for notification of
the customs debt and its payment will be set at the end of the month following
the release of the goods.
The transport value will be
included in the customs value.
There will be no requirement to
document the origin of goods under simplified tariff treatment.
Implementation schedule
The reform is to be
implemented in stages. Key changes in e-commerce are planned for March 1, 2028. By then, entrepreneurs
will have time to adapt to the new requirements and modernize their IT
infrastructure.
The draft regulations
are currently in the negotiation phase. The legislative process is expected to
be completed during the Polish presidency of the EU Council in the second half
of 2025, after which work on implementing and delegated regulations will begin.
Challenges for entrepreneurs
Although the reform
brings a number of benefits, entrepreneurs face challenges such as:
The need to adapt IT systems.
Training staff in new procedures.
Increased administrative
responsibility, especially for platforms and recognized importers.
Cooperation between
the customs administration and the private sector will be crucial to the
success of this reform.
The reform of the EU
Customs Code is a response to contemporary challenges related to
digitalization, e-commerce and globalization. The new regulations are not only
intended to simplify procedures and increase transparency, but also to ensure
fair competition and better risk management in international trade. The
introduction of the Customs Data Hub and new liability rules is a step towards
a modern, integrated EU customs system.
