Poland Customs (KAS) — EU Customs Union

HEADLINE: Inconsistent customs procedures hindered trade efficiency within the EU.

Key Obligations

["EU customs declaration mandatory via AES system", "Payment of EU Common Customs Tariff duties and Polish VAT", "Compliance with EU Combined Nomenclature (CN)"]

Penalty Ranges

Fines; imprisonment

Affected HS Codes: ["All HS codes"]

Issuing Authority: Krajowa Administracja Skarbowa (KAS)

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