Publication date: February 25, 2026
Importing goods is a key element of modern business operations, particularly in the small and medium-sized enterprise sector, which increasingly builds its competitive advantage based on access to foreign raw materials, components, and finished products. At the same time, importing carries a significant increase in legal, financial, and operational risk, stemming from differences in legal systems, significant geographic distance between contractors, and limited control over the production and transport of goods. Therefore, importing is not considered a complex legal and organizational process, solely as a commercial activity, but as a complex legal and organizational process requiring conscious risk management at every stage of implementation.
Legal basis
The legal act regulating trade in goods with third countries is Regulation (EU) No 952/2013 of the European Parliament and of the Council establishing the Union Customs Code, which defines the rules for the introduction of goods into the customs territory of the European Union, the incurrence of customs debt, the importer’s liability, and the effects of releasing goods for free circulation. These provisions are supplemented by delegated and implementing regulations of the European Commission, as well as national law, in particular the Value Added Tax Act, the Civil Code, and regulations on product safety and market surveillance.
The basic formal requirement for importing goods is that the importer has an active Tax Identification Number (NIP) and a National Business Registry Number (REGON). The obligation to use a NIP stems from the Act of October 13, 1995, on the Principles of Recording and Identification of Taxpayers and Remitters, which stipulates that every business entity is subject to identification requirements in its relations with tax authorities. This number is required for settling VAT on imported goods. The National Business Registry Number (REGON), assigned pursuant to the Act of June 29, 1995, on Public Statistics, serves to identify the entity in administrative and statistical systems and is often required for registration in public registers, including the BDO register.
BDO register
The BDO register is a list of companies that introduce products or packaging to the market or manage waste. The BDO system enables electronic waste recording and reporting and facilitates waste control. Businesses entered in the register maintain records and reports online, while companies awaiting entry can use paper documentation without a BDO number.
The registration obligation applies to entrepreneurs who, among others:
• They produce waste and must keep records of it,
• They introduce packaged products, tires, oils, vehicles, batteries, accumulators, and electronic equipment to the market.
• They produce, import or purchase packaging (also from EU countries)
The size of the company does not matter – sole proprietorships, e.g. beauty salons, medical offices, shops, workshops and construction companies must also be entered in the BDO register.
The voivodeship marshal enters the company into the BDO automatically if it has obtained, among others:
• Integrated permit,
• Permission to produce, collect or process waste,
• Decisions or concessions related to waste management.
The following are not subject to entry in the BDO:
Non-entrepreneurs who use waste for their own needs,
Farmers farming on an area of less than 75 ha,
Companies producing only municipal waste covered by the waste collection system,
Entrepreneurs generating waste in quantities not exceeding the limits specified in the regulation of November 5, 2024.
EORI number
In addition to having an active Tax Identification Number (NIP) and National Business Registry Number (REGON) and registering with the BDO (Body of Debt), it is also necessary to obtain an EORI number, without which customs clearance cannot be conducted. An EORI (Economic Operators ‘ Registration and Identification) number is a unique identification number assigned to businesses – and, in exceptional cases, individuals – participating in customs operations within the European Union. It enables unambiguous identification of the entity in EU customs systems.
An EORI number is valid throughout the European Union and is required for any customs clearance related to the import or export of goods from outside the EU. Failure to obtain an EORI number prevents customs clearance and may result in goods being detained at the border.
In Poland, the EORI number has the following format:
PL + NIP number + 5 zeros
E.g. PL12345678900000
Each EU country uses its own prefix (e.g. DE, NL, FR) but the principle of operation of the number is the same throughout the EU.
An EORI number is a company’s “customs passport.” Without it, customs clearance cannot be legally performed. Its absence can lead to:
• Detention of goods,
• Delays in the execution of contracts,
• Additional costs and penalties,
• Problems in cooperation with foreign contractors.
The obligation to have an EORI number applies to anyone who:
• Submits customs declarations in a Member State,
• Exports or imports goods from outside the European Union,
• Acts as a carrier, freight forwarder or customs agency,
• Receives goods imported from third countries.
The exception are natural persons who occasionally (up to 10 times a year) perform customs clearance for their own needs.
An EORI number is required to import and export goods outside the EU. You can obtain one in two ways: independently or with the help of specialists.
Method 1: Assigning an EORI number yourself
The process takes place via the PUESC platform and includes:
• Setting up an account on PUESC,
• Applying for a SISC ID
• Company registration in the customs system (form WRP0001)
• Selecting the “customs” area and signing the application with a trusted profile or a qualified signature,
• Waiting for confirmation of number assignment (usually a few days)
Method 2: External assistance
An alternative is to use the services of companies that provide comprehensive EORI numbering services.
Verification of the contractor and goods
A crucial element in preparing an import transaction is verifying the foreign contractor. Before signing the contract, the importer should confirm the supplier’s existence, legal status, scope of business, and authorized representatives. Although this obligation is not explicitly stated in a single provision, its importance is confirmed by regulations regarding the importer’s liability for the product’s compliance with European Union law, in particular Regulation (EU) 2019/1020 on market surveillance. As the entity introducing the product to the EU market, the importer is responsible for ensuring that the product meets safety requirements and possesses the appropriate technical documentation. In addition to formal verification of the contractor, the importer should also analyze its operational capabilities, supply chain stability, and resilience to logistical disruptions. This, in practice, may justify including provisions in the contract that allow for supplier audits or the use of alternative supply sources.
Product classification, CN code and CE number
After a thorough analysis of the shipment and goods, it’s time to move on to classifying the product and assessing the regulations that apply to it. Each product is assigned a CN code, which determines the customs duty rate and formal and legal requirements for import. Additionally, many products must meet specific standards and have appropriate certifications, such as CE marking or sanitary or phytosanitary certificates, confirming safety, quality, and approval for marketing in the EU.
Combined Nomenclature (CN) is the EU’s product classification system used to determine customs duties, VAT, and other tax obligations. It applies only within the EU and is based on the international HS system.
The HS code consists of 6 digits, while the CN code has 8 digits – the first 6 are HS and the last two are specific to the European Union. Every commodity traded must be assigned a CN code, which determines its category for import, export, and intra-EU trade.
Classifying goods can be complicated, especially for products with complex compositions. The CN code is determined based on the EU’s TARIC tariff, which comprises 21 sections and 99 divisions. In Poland, the most common system used is the ISZTAR system, which provides a database of CN codes, classification rules, and information on customs, VAT, and excise tax rates. It’s important to remember that codes and rates can change, so it’s worth updating them regularly.
If you have difficulty determining the CN code, you can submit an application for Binding Tariff Information (BTI) via PUESC. BTI is an administrative decision confirming the proper classification of goods, valid for three years and binding on customs authorities.
The EU publishes updated lists of CN codes annually. In Poland, the 2015 Polish Classification of Goods and Services (PKWiU) is also in effect, and is used for tax purposes, among other purposes. Under the new VAT matrix, businesses can apply for Binding Rate Information (BRI), which confirms the correct VAT rate for a given product.
The CN code consists of 8 digits:
2 first – merchandise department,
next 2 – product group,
next 2 – specific item,
last 2 – EU detail.
The CN code can be determined in the TARIC or ISZTAR database, through a BTI application, with the help of a customs agent or advisor, or through consultation with an experienced importer or expert.
The responsibility for correct classification always rests with the importer or exporter.
CE marking (Conformité) Européenne) is a mark confirming that a product meets EU safety, health, and environmental protection requirements. It is issued in accordance with Regulation (EC) No. 765/2008 and Decision 768/2008/EC. Its affixing allows the product to be legally placed on the market within the European Economic Area (EEA).
The CE mark is assigned by the manufacturer on its own responsibility after completing the conformity assessment procedure and constitutes a declaration of the product’s compliance with applicable European Union directives.
Applicable law and contract terms
One of the key contractual elements in import is the choice of applicable law. This law determines the interpretation of the contract, the scope of the parties’ liability, permissible limitations of liability, limitation periods for claims, and the procedures for pursuing them. In the absence of an express choice of applicable law, the provisions of Regulation (EC) No. 593/2008 of the European Parliament and of the Council (Rome I) may apply, which may result in the dispute being brought before a foreign court under foreign law. Therefore, the importer should strive to clearly designate the applicable law and the jurisdiction of the court or arbitration. Changes in circumstances are particularly important in this context, as they should precisely define the consequences of events beyond the parties’ control, such as border closures or transport strikes.
An import contract should clearly identify the parties to the transaction, define the subject of delivery, and precisely describe the goods, taking into account their technical parameters, quality standards, quantitative tolerances, and required certificates. In practice, correct pricing and its structure are crucial. The importer should be fully aware of whether the agreed price includes only the value of the goods or also the costs of international transport, insurance, customs clearance, port fees, storage, and customs and tax duties. This is particularly important in light of Articles 70–74 of the Union Customs Code, which regulate the principles of determining the customs value of goods, which forms the basis for calculating customs duties and VAT. The lack of clear arrangements in this regard often leads to significant discrepancies between the assumed and actual import costs. The importer should also consider exchange rate risk, especially when paying in foreign currencies or with long delivery times, which in practice may justify the use of indexation clauses or hedging instruments.
Another important element of an import transaction is payment terms. In international trade, prepayment, which is often required, significantly increases the importer’s risk, especially when working with new customers. An alternative is documentary letters of credit, operating under the international UCP 600 rules, which allow for strictly defined documentary terms. This mechanism allows payment to be contingent upon the presentation of documents confirming the shipment of goods in accordance with the contract. With deferred payment terms, qualitative and quantitative safeguards, such as pre-shipment inspections, certificates from independent inspection bodies, bank guarantees, and contractual penalties, become particularly important.
Incoterms® rules
Organizing the transport and insurance of goods is another crucial element of the import process. Delivery terms are most often defined using Incoterms® rules, which, while not a source of universally binding law, are widely recognized in international trade.
Incoterms® is an abbreviation for International Commercial Terms. They are intended to facilitate trade between contractors from different countries, subject to different legal systems. Incoterms® was created by the International Chamber of Commerce, the world’s largest association of entrepreneurs from over 100 countries.
Incoterms® 2020 describes 11 basic trade rules that define the obligations and responsibilities of buyers and sellers. These rules cover, among other things, the transportation of goods, their insurance, and unloading. Thanks to them, traders from different countries do not have to consult each other about all the details of the transaction – they simply choose a specific rule.
Incoterms® 2020 rules are divided into universal rules, i.e. available for all means and modes of transport, and rules available only for sea and inland waterway transport.
Common rules include EXW, FCA, CPT, CIP, DAP, DPU and DDP.
The rules for sea and inland waterway transport include FAS, FOB, CFR and CIF.
EXW EX Works – means that the seller delivers the goods at the buyer’s disposal (for example, in a factory or warehouse), although the place of delivery does not necessarily have to be the seller’s premises. However, it is recommended that the parties specify as precisely as possible a specific point within the designated place of delivery. For delivery to occur under this rule, the seller does not need to load the goods onto any receiving vehicle or clear the goods for export, if such clearance is applicable.
FCA Free Carrier (Fulfilled to Carrier) – means that the seller delivers the goods to the buyer in one of two possible ways:
• when the named place is the seller’s premises, the goods are delivered if they are loaded on the means of transport arranged by the buyer
• where the named place is another place, the goods are deemed to have been delivered after being loaded onto the seller’s means of transport if they have arrived at that other named place and are ready for unloading from the seller’s means of transport and are at the disposal of the carrier or other person designated by the buyer.
CPT Carriage Paid To means that the seller delivers the goods and transfers the risk to the buyer by handing them over to a carrier engaged by the seller or by delivering the goods. The seller transfers physical possession of the goods to the carrier in a manner and at a place appropriate to the means of transportation used. After delivering the goods to the buyer in this manner, the seller does not guarantee that the goods will arrive at their destination, in good condition, and in the specified quantity, because the risk passes from the seller to the buyer when the goods are delivered to the carrier. However, the seller must contract for the carriage of the goods from delivery to the agreed destination.
CIP Carriage and Insurance Paid To means that the seller delivers the goods and transfers the risk to the buyer by handing them over to a carrier engaged by the seller or by delivering the goods. The seller transfers physical possession of the goods to the carrier in a manner and at a place appropriate to the means of transportation used. Unlike the CPT rule, the seller must take out insurance against the risk of loss or damage to the goods by the buyer from the point of delivery to at least the point of destination.
DAP Delivered At Place means that the seller delivers the goods and transfers risk to the buyer when the goods are placed at the buyer’s disposal on the arriving means of transport, ready for unloading at the named place of destination or at an agreed point within that place, if such a point is agreed. The seller bears all risks associated with delivering the goods to the named place of destination or to an agreed point within that place. Therefore, under the DAP rule, delivery and arrival at destination are the same.
DPU Delivered At Place Unloaded means that the seller delivers the goods and transfers the risk to the buyer when the goods, after being unloaded from the arriving means of transport, are placed at the buyer’s disposal at the named place of destination or at an agreed point within that place, if such a point is agreed. The seller bears all risks associated with the delivery and unloading of the goods at the named place of destination. Therefore, under the DPU rule, delivery and arrival at the place of destination are the same. DPU is the only rule that requires the seller to unload the goods at the place of destination. The seller should therefore ensure that they are able to arrange unloading at the named place. If the parties intend for the seller not to bear the risk and costs of unloading, this rule should be avoided and the DAP rule should be applied.
DDP Delivered Duty Paid – means that the seller delivers the goods to the buyer when the goods are placed at the buyer’s disposal, cleared for import, on the arriving means of transport, ready for unloading at the named place of destination or at an agreed point within that place, if such a point has been agreed. The seller bears all risks associated with delivering the goods to the named place of destination or to an agreed point within that place. Therefore, under the DDP rule, delivery and arrival at destination are the same.
FAS Free Alongside Ship (delivered alongside) – means that the seller delivers the goods to the buyer when the goods are placed alongside the ship (for example, on a quay or barge) designated by the buyer at the named port of shipment. Risk of loss or damage to the goods passes to the buyer when the goods are placed alongside the ship, and the buyer bears all costs from that point on.
FOB Free On Board – means that the seller delivers the goods to the buyer on board the buyer’s designated vessel at the named port of shipment or when the seller arranges for the goods to be available. Risk of loss or damage to the goods passes to the buyer when the goods are on board the vessel, and the buyer bears all costs from that point onwards.
CFR Cost and Freight – This means that the seller delivers the goods to the buyer on board the vessel or procures delivery of the goods. The risk of loss or damage to the goods passes to the buyer when the goods are on board the vessel in such a way that the seller is deemed to have fulfilled his obligation to deliver the goods – regardless of whether the goods actually arrive at their destination, are in good condition and in the specified quantity. Under this rule, the seller is not obliged to insure the goods; the buyer is therefore advised to obtain insurance for themselves.
CIF Cost Insurance and Freight means that the seller delivers the goods to the buyer on board the vessel or procures delivery of the goods. The risk of loss or damage to the goods passes to the buyer when the goods are on board the vessel, so the seller is deemed to have fulfilled his obligation to deliver the goods – regardless of whether the goods actually arrive at their destination, are in good condition, and are in the specified quantity. The seller must also insure against the risk of loss or damage to the goods by the buyer from the port of shipment to at least the port of destination.
Commercial and transport documentation
The basis for every customs clearance is complete commercial and transport documentation. A commercial invoice and a packing list are required under EU customs law, in particular Regulation (EU) No 952/2013 of the European Parliament and of the Council, which introduced the Union Customs Code, and its implementing acts. These documents form the basis for determining the customs value of goods, in accordance with Articles 70-74. This documentation is supplemented by a consignment note, the form of which depends on the type of transport, e.g., a bill of lading for maritime transport, a CMR for road transport, or an AWB air waybill.
An important element of the import process is the selection of a freight forwarder and the appropriate mode of transport, which directly impacts delivery time, logistics costs, and the risks associated with transporting goods. This decision should take into account the nature of the imported product, its value, and the delivery terms specified in the trade agreement.
To protect the importer’s interests, a goods-in-transit insurance contract is often concluded. This insurance protects against the consequences of accidental events, such as damage, loss, or destruction of the shipment, and is consistent with the principles of civil law and commercial practice. The scope of the parties’ liability and the moment of transfer of risk are closely linked to the Incoterms® rules published by the International Chamber of Commerce (ICC).
Customs
The importer may submit the customs declaration themselves or authorize a customs agency to do so. Granting a power of attorney is done in accordance with Articles 18 and 19 of the Union Customs Code. The customs declaration is submitted electronically via the National Revenue Administration’s IT systems, specifically PUESC. Upon acceptance of the declaration, the customs authorities calculate customs and tax duties, including customs duty and import VAT, in accordance with Council Regulation (EEC) No. 2658/87 on the tariff and statistical nomenclature and the Value Added Tax Act.
The release of goods is conditional upon payment or security for customs duties and taxes. Once all formal and legal requirements are met, the customs office issues a decision to release the goods for free circulation, which is confirmed by a certified customs declaration or electronic system message. From this point on, the goods are deemed to be released for free circulation within the European Union, in accordance with Article 201 of the Union Customs Code, and may be legally placed on the market.
Complaints and liability after import
The import process should culminate in clearly formulated provisions regarding complaints and liability for product defects. The trade agreement should precisely define the deadlines for filing complaints, the method of documenting them, and the procedure for handling them. This is crucial for effectively pursuing claims in the event of non-conformity of goods with the contract, quantity shortages, or delivery delays.
The basis for the parties’ liability is the provisions of applicable law, in particular the provisions of the Civil Code regarding contractual liability and liability for defects in goods. In international trade, specific regulations also often apply, allowing for modification of the scope of liability in a contract, especially in B2B relationships.
It’s important to remember that in many jurisdictions, the importer may be treated as a manufacturer, which entails extended liability for the imported goods. In such a situation, it’s crucial to have adequate liability insurance and effective recourse mechanisms against the supplier. Failure to do so can lead to significant financial and legal consequences for the importer.