Persons entering Poland from another EU country have the right to duty-free importation of goods purchased during the journey provided that the goods are intended for private use and will not be resold. The concept of "private use" includes the disposal of the goods imported as gifts, though their sale would be illegal - possibly leading to confiscation and fine. If a traveler is unable to demonstrate that the goods being transported are intended for private use and the customs officer is convinced that the goods are intended for sale - the officer is authorized to confiscate the goods along with the vehicle in which they are being transported. Goods not exceeding the following quantities will be considered intended for private use:
- 800 cigarettes,
- 200 cigars,
- 1 kilo of tobacco,
- 10 liters of spirit,
- 20 liters of fortified wine (e.g. sherry, port),
- 90 liters of wine (including up to 60 liters of sparkling wine),
- 110 liters of beer.
Persons under the age of 17 are not allowed to import alcoholic beverages or tobacco.
After Poland’s accession to the EU, tourists returning to their country are not able to claim VAT refunds on goods purchased in Poland.
Entering the customs area of the Common Market, the non-UE nationals can bring in duty-free personal articles carried in their hand luggage. Travellers aged over 17 can bring in the following articles duty-free:
1. Tobacco products
- 200 cigarettes, or
- 100 cigarillos (max. weight 3 g/piece), or
- 50 cigars, or
- 250 g of pipe tobacco, or proportional quantities of the a/m articles;
2. Rectified spirit and other alcoholic beverages
- 1 litre of over 22 proof distilled and spirit beverages, non-contaminated ethyl alcohol of 80 proof or more, or
- 2 litres of less than 22 proof distilled and spirit beverages, wine or alcohol based aperitifs, ratafia, sake or similar,
- 2 litres of sparkling or sweet wines, or
- 2 litres of proportional quantities of the a/m articles.
In addition to that, travellers can bring in maximum 50 g of perfume, not more than 0.25 litre of toilet water, and the quantities of drugs should not exceed personal needs. Besides, travellers can bring with them duty-free articles of total value not higher than 175 Euro, and those aged less than 15 - 90 Euro.
The following lower rates are applicable to residents and jobholders of the border zone, and to members of crews employed by transport companies servicing passenger & cargo traffic between the UE and other countries:
1. Alcoholic beverages
- 0.5 litre of over 22 proof distilled and spirit beverages, non-contaminated ethyl alcohol of 80 proof or more, or
- 0.5 litre of less than 22 proof distilled and spirit beverages, wine or alcohol based aperitifs, ratafia, sake or similar, sparkling and loaded wines, or
- 0.5 litre of non-sparkling wines;
2. Tobacco and tobacco products
- 20 cigarettes (max.), or
- 15 cigarillos (max.) of maximum weight 3g/piece, or
- 5 cigars (max.), or
- 20 g of tobacco or snuff (max.);
3. 25 g of perfume (max.) and 0.1 litre of toilet water (max.);
4. Drugs in quantities not exceeding personal needs.
The total value of imported free of duty goods, other than mentioned above and brought in by a traveller belonging to the mentioned afore groups of people, should not exceed 80 Euro.
For further information about customs and currency regulations call the:
- Ministry of Finance (Main Custons Office), 00-916 Warsaw, ul. Swietokrzyska 12, tel. +(48-22) 694 31 94, firstname.lastname@example.org, www.mf.gov.pl/sluzba_celna,
- and the Customs Office at the Okecie International Airport, tel. +(48-22) 650 28 73; or an information desk at any of the customs offices in Poland.