Customs regulations for Poland: a simple guide

Any business exporting goods from Germany, Austria or Switzerland to Poland has to observe different customs regulations depending on the country of departure. Germany and Austria are part of the EU customs union, while goods from Switzerland are subject to additional rules.

The following points are particularly relevant for businesses:

This article gives businesses in the DACH region a first overview of the most important import regulations for Poland.

Customs and import regulations for businesses

Businesses in Germany and Austria benefit from the free movement of goods within the EU. If the goods are already in free circulation in the EU, they can generally be shipped to Poland without a further customs clearance. No duty is charged on intra-Community movements of goods.

Even so, there are several points businesses need to keep in mind:

For Swiss businesses the situation is different. When exporting goods from Switzerland to the EU, businesses have to submit an export declaration to the Federal Office for Customs and Border Security (FOCBS). The declaration contains key details of the consignment, including the type and description of the goods, their value and their destination.

The following points are particularly relevant here:

For regular, high-volume exports it can be worth considering setting up a company in Poland to reduce the administrative effort.

How businesses should approach an export

For businesses in Germany and Austria, goods can move to Poland without a classic customs clearance.

Swiss businesses, on the other hand, have to account for additional export and import formalities:

1. Are the goods allowed to be exported?

Before you ship goods from Switzerland to Poland, you should first check whether any special rules apply to the export from Switzerland. Depending on the goods, the country of destination and the intended use, there may be export bans, restrictions or licensing requirements.

Goods that fall under Swiss export control rules are particularly relevant. These can include certain dual-use goods, war material, or goods whose export is restricted for security, environmental or foreign policy reasons.

So before you file the export declaration, check in particular:

The FOCBS publishes information on export bans, restrictions and licensing requirements. Only once the conditions for the export are clear should you start preparing the goods declaration.

2. Check the import regulations for Poland

Before shipping, check which import regulations apply in Poland to your goods. The deciding factors include the type of goods, the commodity code, the origin and the intended use. Certain products may require additional import permits, certificates or labelling. This affects food, medicines, animals and animal products as well as certain technical products, for example.

3. Is there a free trade agreement covering your goods?

For Swiss businesses exporting goods to Poland, the free trade agreement between Switzerland and the EU is the relevant one. For certain goods it allows an exemption from duty or a reduced rate of duty, provided the conditions are met.

For Polish customs to grant the preferential tariff, a valid proof of origin is required. Depending on the rules that apply, this can be a movement certificate or an origin declaration, for example.

In practical terms, this means Swiss exporters should:

Important: Since 1 January 2026, the revised PEM rules of origin apply to the Switzerland–EU free trade agreement. They have fully replaced the previous rules in order to make trade easier, for example through higher tolerances for input materials from third countries and simplified list rules. For current exports, businesses should therefore make sure their origin assessment and supporting evidence comply with the rules in force since 2026.

4. Prepare the customs declaration and accompanying documents

Swiss businesses handle export customs clearance through Passar. To use it, Swiss businesses have to be registered with the FOCBS. The business is identified by its business identification number (UID).

The goods declaration then has to be linked to a transport declaration. With automated activation, the border crossing takes place without the classic trip to the customs counter. After the export, the electronic assessment decision (eVV) can be retrieved. It serves as proof of the customs assessment.

For international transport, the applicable security requirements also need to be checked. Import Control System 2 (ICS2) is used to transmit safety and security data in advance for goods entering the European customs territory. For air freight consignments in particular, businesses should clarify early on with their freight forwarder or carrier which data has to be submitted in advance.

5. Is a refund of duties and taxes possible?

Whether a refund is possible depends on the specific circumstances and on the customs procedure used. Businesses should therefore check the conditions before they export. This can be relevant for returned goods or special customs procedures, for example. Swiss businesses also have procedures available for temporary export, for instance for repair or processing abroad. Among others, the FOCBS points to outward processing for this purpose.

amnis makes international payments easier

Alongside the customs regulations for Poland, international payments also play an important role. Particularly for payments in Polish złoty, transfers involving a currency exchange through your house bank come with additional costs and administrative effort.

With the amnis multi-currency account, businesses in Germany, Austria and Switzerland can receive, hold and send more than 20 currencies and manage their international payments centrally in one place. Depending on the currency and destination country, payments are processed over local payment rails, which makes payment traffic faster and cheaper.

Join the amnis ecosystem to streamline your international finance processes and save time and money. Open your amnis demo account now, free of charge and with no obligation.

Elena Tankovski · Content Marketing Manager

As Senior Content Writer at amnis, Elena transforms complex finance topics into clear, insightful content for SMEs. She focuses on areas such as the FX market, international payments, cross-border business operations, and regulatory updates - ensuring companies have access to reliable and easy-to-understand guidance.

With a strong background in research and communication, Elena plays a key role in helping businesses stay informed, make smarter decisions, and navigate the evolving world of international finance.