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.
