Customs Clearance from China and Asia to Poland – Comprehensive Import Support

Logistics specialists reviewing customs clearance documents for imports from China to Poland

Customs clearance is one of the key stages of importing from China and Asia to Poland. Every product brought in from outside the European Union must undergo import customs clearance – without it, it cannot be placed on the EU market. ELBAN Group provides comprehensive customs services for companies importing from China, Asia, and other third countries – from preparing documentation on the exporter's side to customs declarations in Poland, and the settlement of duties and VAT.

What are the import duties on goods from China to Poland?

The customs duty rate for goods from China depends on the product's customs code (CN/HS code) and is specified in the European Union's Customs Tariff (TARIC). There is no single duty rate for all products from China – each category of goods has its own specific rate.

Indicative customs duty rates for selected goods from China:

  • Electronics and electronic components: 0–3.7%
  • Clothing and textiles: 6.3–12%
  • Footwear: 3.7–17%
  • Furniture: 0–5.6%
  • Toys: 0–4.7%
  • Machinery and equipment: 0–3.7%
  • Household goods: 3–6%

Additionally, certain categories of goods from China may be subject to anti-dumping duties – significantly higher rates imposed by the EU in cases of unfair competition from Chinese manufacturers. Before planning an import, ELBAN Group verifies the current customs duty rate for the specific goods.

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At what value do customs duties apply to imports from China?

The customs duty exemption threshold for imports into the EU depends on the type of shipment:

Commercial shipments (B2B imports) – customs duty and import VAT are charged on the full value of the goods. There is no duty-free threshold for businesses.

Non-commercial shipments (private individual to private individual) – duty-free exemption up to a value of 45 EUR.

E-commerce shipments (B2C, e.g., AliExpress) – as of July 2021, the VAT exemption for shipments up to 22 EUR has been abolished. Customs duty is still not charged on values up to 150 EUR; however, for shipments exceeding 150 EUR, both customs duty and VAT apply.

For companies importing from China for commercial purposes, every shipment is subject to customs clearance and the settlement of customs and tax liabilities.

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Import VAT from China – how does it work?

Importing goods from China to Poland is subject to import VAT. The standard import VAT rate is 23% (or a reduced rate for selected categories of goods). The tax base for VAT is the customs value of the goods plus the customs duty.

For registered VAT taxpayers in Poland, imports from China are settled in the VAT return – import VAT can be deducted as input VAT. This means that for companies, VAT is cost-neutral, provided it is settled correctly.

ELBAN Group organizes customs clearance with consideration for the optimal VAT settlement for the client and prepares the full set of documents required to deduct import VAT.

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What documents are needed for customs clearance from China?

Proper documentation is the foundation of efficient customs clearance. ELBAN Group verifies the completeness of documents before the goods arrive in Poland, minimizing the risk of delays.

Essential documents required for importing from China:

  • Commercial Invoice – should include full details of the seller and buyer, a description of the goods, quantities, unit prices, and the total value
  • Packing List – a detailed description of the shipment contents: weights, dimensions, and number of packages
  • Bill of Lading (B/L) or Air Waybill (AWB) or Rail Waybill (CIM)
  • Certificate of Origin – for goods eligible for customs preferences (Form A, EUR.1)
  • CE Certificate – for goods covered by EU directives (electronics, toys, machinery, medical devices)
  • Additional certificates – depending on the type of goods: REACH, RoHS, phytosanitary, or veterinary certificates

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CE Marking for Imports from China – When Is It Required?

A CE certificate is required for goods covered by EU New Approach directives when imported from China to Poland and the EU. This applies to, among others:

  • electronics and electrical equipment
  • toys
  • machinery and equipment
  • personal protective equipment (PPE)
  • medical devices

Failure to provide a CE certificate for goods subject to mandatory labeling may result in the shipment being detained by customs or market surveillance authorities. ELBAN Group verifies certification requirements for your planned imports and advises on obtaining the necessary documentation from your supplier in China.

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Export customs clearance in China

Before goods leave China, they must undergo export customs clearance on the Chinese side. This is a task typically handled by the supplier or a customs agent in China. ELBAN Group coordinates export clearance in China – we verify export documentation and ensure that the goods leave China with the complete set of documents required by Chinese customs authorities.

Key documents on the Chinese side include the export declaration and export permits for goods subject to export controls.

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How does import customs clearance work in Poland?

Import customs clearance in Poland is the formal process of declaring goods to customs authorities and settling duties and taxes. ELBAN Group guides clients through the entire process:

  1. Preparation of the customs declaration – based on documents provided by the client and the supplier in China
  2. Submission of the declaration in the CELINA/AES system – electronic customs declaration to the Polish customs office
  3. Document review by the customs office – verification of customs value, commodity classification, and certification requirements
  4. Settlement of customs duty and import VAT – calculation and payment of customs and tax liabilities
  5. Release of goods – once clearance is complete, the goods are released for free circulation in the EU market

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Customs Tariff Classification – HS and CN Codes

Every product imported from China must be assigned the correct tariff code (HS or CN code), which determines the applicable customs duty rate. Incorrect classification of goods can lead to underpayment or overpayment of duties, exposing the importer to sanctions from customs authorities.

ELBAN Group verifies the accuracy of tariff classification before customs clearance, based on the product description, composition, function, and intended use. A correct CN code is the foundation for safe and legally compliant imports from China.

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Anti-Dumping Duties on Imports from China

The European Union imposes additional anti-dumping duties on specific categories of goods from China deemed to be sold below production costs. Anti-dumping duty rates can reach several dozen percent of the product's value and are applied in addition to the standard customs duty.

Examples of categories subject to anti-dumping duties:

  • bicycles and bicycle parts
  • certain steel and aluminum products
  • tableware and kitchenware ceramics
  • selected categories of solar cells

ELBAN Group verifies whether your planned import is subject to anti-dumping duties, helping you avoid unpleasant surprises during customs clearance.

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Frequently Asked Questions – Customs clearance from China

What is the customs duty rate from China to Poland? The customs duty rate depends on the product's tariff code (CN/HS) and ranges from 0% to over a dozen percent for standard products. Additional anti-dumping duties apply to certain categories. ELBAN Group checks the rate for specific goods before import.

At what value is customs duty charged on imports from China? For commercial imports (B2B), customs duty and VAT are charged on the value of all goods – there is no exemption threshold for businesses.

Does an invoice from China have to be in Polish? No – a commercial invoice from China can be issued in English or Chinese. However, it must contain all required elements: party details, product description, quantities, unit prices, and total value.

Does ELBAN Group handle customs clearance in Poland? Yes. ELBAN Group provides comprehensive customs clearance services for goods from China and Asia – from preparing documentation to settling customs duties and VAT.

What is a customs agency? A customs agency is an entity authorized to represent an importer before customs authorities and to file customs declarations on their behalf. ELBAN Group acts as a logistics partner, coordinating customs services through partner customs agencies.

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Inquire about customs clearance for imports from China

Are you planning to import from China and need help with customs clearance? Contact ELBAN Group – we will check the customs duty rate for your goods, verify the required documents, and ensure efficient clearance in Poland. A single account manager will handle the entire logistics process – from the factory in China to your warehouse.

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