What is customs duty?
Customs duty is a fee imposed on goods imported or exported across a country’s borders, as well as those in transit. The main purpose of such action is to feed the state budget and protect local entrepreneurs. Depending on specific factors, we can mention:
- customs duty resulting from the direction of transport of products (import, export, transit).
- duty depending on the customs tariff (in Poland we distinguish four types of duty rates: conventional, autonomous, preferential, reduced).
- duty according to economic criterion (fiscal, protective, expansionary).
- customs duty related to the way in which it is imposed (ad valorem, specific, combined – mixed).
What does the amount of customs duty depend on?
The amount of duty depends on a number of factors, including the value of the product, its type and country of origin, and the terms of delivery on which the goods were purchased. For example, in the case of parcels from the United States, customs duties are calculated on the basis of the customs value of the product, but also the cost of its transportation (from any direction of the world, depending on the terms of delivery, the cost of transportation may be added). Whether the product is new or used is also an important consideration.
Products transported within the member states of the European Union are subject to the provisions described in the Customs Union of July 1, 1968. In accordance with its provisions, customs duties and quantitative quotas on trade between EU members were abolished and a common customs tariff was introduced for products imported from third countries. The funds thus raised comprise about 14 percent of the EU’s total budget and are part of the so-called traditional own resources.
If you have any problems calculating customs duties, you can use the Information System of Integrated Customs Tariff (ISZTAR), which is maintained by the Customs Policy Department at the Ministry of Finance of the Republic of Poland. There you will find all the information on customs tariffs in force in Poland, as well as a dedicated calculator that will help you calculate the amount of customs duty.
Customs duty – required documents
When importing or exporting products within the European Union, detailed documentation is not required – a bill of lading is sufficient. Exporting goods outside the European Union already means the need to declare the goods for customs clearance.
The basic documentation you need to have includes:
- commercial invoice
- the invoice for the transport of goods
- packing list- instructions on how the goods are packed for transport
- other documents required due to the type of goods being transported.
Export customs declaration is made only electronically in the ICT system AES – Automated Export System, accessible through PUESC.
Customs export declaration shall be made only electronically in the ICT system AIS – Automated Import System, accessible through PUESC.
Customs duty and customs warehouse – how does it work?
If you do not want to pay customs duties and taxes as soon as you cross the border of the destination country, you can place the goods in a customs warehouse. This is a good solution if the transported goods are not ready for further travel, for example, they require packaging and labeling. Then, when exporting a particular batch of goods, we pay customs duty only for that one batch.
Temporary storage warehouses operate on similar principles, but they are intended for goods that are waiting for customs procedures, e.g. due to deficiencies in documentation, and cannot be exported in batches. The term for storing goods in MCS is limited and is 90 days.
ALLcom, as a company providing comprehensive international forwarding services, has both a customs warehouse and a temporary storage warehouse. For the sake of our customers, we also cooperate with a network of warehouses and bonded warehouses throughout the country.