Importing from China to Poland 2026 — complete guide (procedure, duty, VAT, IOSS, CE)

What you will find in this guide

1. Import procedure from China to Poland — 7 steps
2. Duty and VAT 2026 — what you will actually pay
3. PVA (Article 33a) and IOSS — how to avoid freezing your VAT
4. Alibaba vs 1688 — where to buy
5. HS code — the most common categories and pitfalls
6. CE and RoHS — importer obligations
7. Anti-dumping and the traps that kill your margin
8. Gdynia, Gdańsk, Hamburg — where to clear your container
9. Total costs — scenario table
10. FAQ

Import procedure from China to Poland — 7 steps

Short answer: from placing an order to clearing customs at Gdynia typically takes 35–55 days (production 15–25 + sea freight 28–35 + clearance 3–5). The process breaks down into seven steps, of which the first two determine 80% of success — the rest is craft.

Step 1. Supplier and product verification

Checking the supplier before you place an order is the cheapest stage of the entire import. On Alibaba, look for Gold Supplier status with at least 3 years' trading history and Trade Assurance enabled (payment protection through Alibaba). Order samples, check the outer packaging, and compare the commercial invoice content with what you actually receive.

Step 2. HS classification and duty calculation before PO

Identify the 10-digit CN (Combined Nomenclature) code in the European Commission CN/TARIC system before signing your purchase order. TARIC will show you the ERGA OMNES rate (duty for third countries), VAT, anti-dumping and all non-tariff measures (licences, notifications). More on classification itself in the article HS / CN Code — how to classify goods.

Step 3. Polish EORI

Every commercial importer in the EU must have an EORI number. Registration is done through the PUESC portal (puesc.gov.pl) and typically takes 1–3 working days. Legal basis: Article 9 of the Union Customs Code (Regulation 952/2013). If you are just starting out, read the article EORI number — how to obtain it and when to use it.

Step 4. Contract and Incoterms

For imports from China to Poland, the practical options are FOB (Free on Board — you organise the sea freight) or CIF (Cost, Insurance, Freight — the supplier delivers to the Polish port with insurance). Avoid DDP from a Chinese forwarder without a Polish customs agent — in practice this means the container travels on someone else's EORI, you have no SAD document in your company's name, and you cannot reclaim VAT. Overview in the article Incoterms 2020 — DAP, DDP, EXW (universal rules, not UK-specific).

Step 5. Sea freight — choosing a port

Direct sea services to Poland call at DCT Gdańsk (the largest deep-water terminal in the region, handling vessels up to 24,000 TEU) and at terminals in Gdynia (BCT, GCT). Transit time from Shanghai to Gdańsk is 30–35 days on a direct service, and 40–45 days via feeder through Hamburg/Rotterdam. FCL 40HQ Shanghai → Gdańsk rates in 2026 range from USD 1,500 to USD 3,500 depending on the season and carrier (Cosco, MSC, Maersk).

Step 6. Customs declaration in AIS/Import (PUESC)

Import declarations in Poland are filed in the AIS/Import system operated by PUESC — Poland's implementation of UCC (Union Customs Code) requirements. The customs broker completes the electronic SAD, attaches the invoice, packing list, B/L and any certificates (CE, certificate of origin). The declaration is submitted to the National Revenue Administration (KAS); release of the goods follows a customs decision (route 1/2/6) and payment of charges — unless you use Article 33a (PVA). More in the article Clearance statuses — Route 1, 2, 6.

Step 7. Release for free circulation and archiving

Once KAS releases the container, the goods have the status of Union goods — you can sell them across the entire EU without further customs procedures. The full documentation set (SAD, invoice, B/L, proof of duty payment, CE) must be retained for 5 years under Article 51(1) UCC.

Duty and VAT 2026 — what you will actually pay

Short answer: in Poland an importer pays duty based on the CN code (0–17% for most consumer goods, 0% for much ITA electronics), 23% VAT on the base augmented by duty and freight to the EU border, and sometimes additional anti-dumping duty reaching 80%+.

Customs value — how to calculate it correctly

Under Article 70 UCC, the customs value is the transaction value — the price actually paid or payable for the goods — plus:

• freight and insurance to the point of entry into the EU customs territory (i.e. the Polish port or EU transhipment port),
• loading and handling costs at the port of loading (if borne by the buyer),
• intermediary commissions (excluding buying commissions).

Example: FOB Shanghai USD 10,000 + freight to Gdańsk USD 2,400 + insurance USD 60 = customs value USD 12,460. A detailed discussion is in the article Customs value — how to calculate CIF/FOB.

Customs duty

Duty is calculated on customs value × the ERGA OMNES rate from TARIC. No FTA preferences apply to China (there is no EU–China free trade agreement), so the full ERGA OMNES rate applies. Examples for 2026:

Import VAT

The base for import VAT is customs value + duty + freight from the EU border to the first place of destination in Poland. The standard rate in 2026 is 23%; reduced rates of 5% or 8% apply to books, food and medicines (Article 41(2) and (2a) of the Polish VAT Act, podatki.gov.pl). Possible exemptions (e.g. trade samples of no commercial value) are governed by Council Regulation 1186/2009.

PVA (Article 33a) and IOSS — how to avoid freezing your VAT

Short answer: Poland has a mechanism equivalent to UK PVA — Article 33a of the Polish VAT Act allows import VAT to be accounted for in the JPK_V7 return, without paying cash at the customs office. IOSS is a separate procedure for B2C sales up to EUR 150.

Article 33a — the Polish equivalent of PVA

A VAT-registered business can file a declaration with the head of the customs and tax office to account for import VAT directly in the JPK_V7 return instead of paying it in cash at clearance. This requires:

• active VAT registration for the preceding 6 months,
• no arrears with ZUS (social insurance) or tax authorities,
• confirmation of JPK_V7 return submissions for the preceding 6 months.

The result: the 23% VAT neutralises itself in the same return (input = output) and you do not freeze working capital. A comparison with UK PVA is discussed in the article Postponed VAT Accounting (PVA) in the UK.

IOSS for B2C sales up to EUR 150

If you sell goods from China directly to consumers in the EU (dropshipping, Shopify, TikTok Shop) with a consignment value of up to EUR 150, IOSS has since 1 July 2021 been an alternative to individual customs clearance for each parcel. IOSS registration:

• in Poland for EU-established businesses,
• in any Member State for non-EU businesses (with a mandatory intermediary).

Legal basis: Directive 2017/2455 (VAT e-commerce package) and corresponding amendments to Articles 130c–130g of the Polish VAT Act. IOSS collects VAT at the point of sale — on import into the EU there is no duty (goods up to EUR 150 are exempt from duty) and VAT is settled in one monthly return.

EUR 150 threshold vs EUR 22 threshold — what changed

From 1 July 2021, the VAT exemption for consignments up to EUR 22 was abolished — every B2C consignment from third countries is now subject to VAT. Duty remains exempt only up to EUR 150 (Articles 23–24 of Regulation 1186/2009). The analogous topic in the UK context is covered in the article The £135 threshold in UK e-commerce.

Alibaba vs 1688 — where to buy

Short answer: Alibaba is an export-oriented platform adapted for foreign buyers (English, Trade Assurance, FOB prices in USD); 1688 is the Chinese domestic market (Chinese language, RMB prices 20–60% lower, requires a sourcing agent in China). Beginners start on Alibaba; high-volume importers move to 1688.

When 1688 makes sense

The typical scenario: you already know the product from Alibaba, you have a sourcing agent in Guangzhou/Yiwu, and you order 3+ containers per year. In that case the price difference between Alibaba and 1688 covers the cost of the agent (typically 3–8% of order value) and you gain an additional 15–40% margin. For initial orders, communication and quality risk wipes out that saving.

HS code — the most common categories and pitfalls

Short answer: 80% of customs disputes with KAS involve incorrect HS classification. The most hazardous categories are: electronics (difference between 0% and 14% depending on an additional function), textiles (material composition = different subheadings), LED lighting (module vs lamp), toys (educational vs decorative), footwear (leather vs synthetic vs fabric).

General Rules of Interpretation (GRI)

CN classification is based on the six General Rules for the Interpretation of the Nomenclature, defined in Regulation 2658/87 (Combined Nomenclature). GRI 1 states that section and chapter titles are provided for ease of reference only; headings and their notes govern classification. GRI 3(a) and 3(b) resolve the classification of multi-purpose products — the most specific heading always takes precedence, and where headings are equally specific, the heading that imparts the essential character governs.

Binding Tariff Information (BTI)

If you have classification doubts and your volumes justify the effort, apply for a Binding Tariff Information (BTI) ruling via PUESC. A BTI is binding on customs authorities throughout the EU for 3 years (Article 33 UCC) — it is the cheapest insurance against reclassification risk and additional charges. More in the article HS/CN code — goods classification. For UK verification (if the goods are moving on) see Check an HS code — UK Trade Tariff.

CE and RoHS — importer obligations

Short answer: as an importer in the EU you are an "economic operator" within the meaning of Regulation 2019/1020 and you bear full responsibility for ensuring the goods comply with EU directives. CE is not a certificate — it is the manufacturer's Declaration of Conformity, which you must verify and retain.

Directives you must be aware of

• LVD 2014/35/EU — electrical equipment 50–1,000 V AC / 75–1,500 V DC
• EMC 2014/30/EU — electromagnetic compatibility
• RED 2014/53/EU — radio equipment (WiFi, Bluetooth, 4G/5G)
• Toy Safety 2009/48/EC — toys
• Machinery Directive 2006/42/EC — machinery
• PPE Regulation 2016/425 — personal protective equipment
• RoHS 2011/65/EU — restriction of hazardous substances in electronics

What you must have when importing from China

For each consignment: an EU Declaration of Conformity (DoC) signed by the manufacturer, technical documentation (schematic, BOM, test reports from an accredited laboratory), instructions in the Polish language, and the CE marking on the product and outer packaging. If the goods include a radio module — additionally a radio test report to standard EN 300 328 / EN 301 893.

Anti-dumping and the traps that kill your margin

Short answer: anti-dumping duty (AD) is an additional rate imposed on top of standard duty to offset "dumped" prices by Chinese producers. For selected categories it reaches 80%+ and transforms the entire cost calculation — check for AD before placing an order, not after.

Categories under regular AD surveillance (2026)

• bicycles and e-bikes from China (European Commission implementing regulations, rates up to approx. 48%),
• leather footwear (most duties have expired but remain monitored),
• rolled steel, flat products and steel tubes,
• ceramic tableware and kitchenware,
• steel bolts, nuts and fasteners,
• fibreglass fabrics,
• selected car tyres,
• selected PV components (following 2023–2025 investigations).

For imports to the UK the lists are similar but independent — covered in Anti-dumping duty on goods from China (UK).

How to check for AD before placing a PO

1. Go to TARIC (European Commission).
2. Enter the 10-digit CN code + country of origin: CN (China).
3. Check the Measures section — if you see "Anti-dumping duty" or "Countervailing duty", you have an additional cost.
4. Note the supplier code (TARIC Additional Code) — some producers have individually lower AD rates following cooperation with the Commission's investigation.

The "transit through a third country" trap

Repacking in Vietnam / Malaysia / Turkey does not change the origin — Article 60 UCC requires the last substantial, economically justified processing that results in a new product or constitutes a significant stage of manufacture. OLAF and KAS regularly detect "quilon" schemes (quasi-origin: repacking + certificate of origin from a third country) — the consequence is retroactive duty and AD assessment plus a fine.

Gdynia, Gdańsk, Hamburg — where to clear your container

Short answer: for imports to Poland, a direct service to Gdynia/Gdańsk with clearance in Poland is usually faster and cheaper than Hamburg/Rotterdam with T1 transit to Poland. The exception: some lines (CMA CGM, Hapag-Lloyd) have denser schedules to Hamburg — the trade-off between 3–5 days' transit time and saving the T1 cost is a case-by-case calculation.

Polish ports — main terminals

• DCT Gdańsk — the largest terminal in the Baltic Sea region, 17 m depth, handling ocean-going vessels of 24,000 TEU (Cosco Shipping Universe, MSC Isabella).
• BCT Gdynia — Baltic Container Terminal, the main hub for MSC and the 2M Alliance.
• GCT Gdynia — Gdynia Container Terminal, lower volume, flexible for LCL.

Hamburg / Rotterdam as an alternative

If your shipping line does not call directly at a Polish port, the container lands in Hamburg or Rotterdam and travels under T1 transit procedure to Poland. The import declaration is only submitted in Poland. The cost of T1 + road haulage Hamburg → Warsaw is approximately EUR 600–1,100 for a full container. The transit procedure is described in the article What is T1 — EU transit.

Total costs — scenario table

Two realistic import scenarios as at April 2026:

Minimum order that breaks even

For LCL the minimum viable volume is 1 CBM / 150 kg; below that the fixed costs (freight minimum, THC, clearance) eat into your margin. For a 20' FCL, viability starts at approximately USD 8,000 of goods value (otherwise transport cost outweighs economies of scale). For B2C dropshipping per item, IOSS is key — it bypasses costly individual customs clearance.

FAQ — frequently asked questions about importing from China to Poland

How much does it cost to import from China to Poland in 2026?

Total cost = FOB price + sea freight (USD 1,500–3,500/40HQ in 2026) + duty (0–17% depending on CN code) + 23% VAT + clearance (from PLN 250) + THC/B/L/ISPS port charges (PLN 800–1,400). For LCL the freight minimum is USD 80–150 per CBM. An exact quote follows submission of the invoice and packing list.

Do I pay VAT when importing from China?

Yes — import VAT at 23% (the standard Polish rate) is charged on customs value + duty + freight to the EU border. A VAT-registered business can account for it in the JPK_V7 return via Article 33a of the Polish VAT Act (the Polish equivalent of UK PVA), without paying cash at the customs office.

What is IOSS and when do I need to register?

IOSS (Import One-Stop Shop) is a VAT procedure for B2C sales of goods imported from outside the EU with a value of up to EUR 150. For dropshipping from China to EU consumers, IOSS registration allows VAT to be collected at the point of sale and the parcel to be delivered without individual customs clearance per unit. Legal basis: Directive 2017/2455, in force from 1 July 2021.

Do I need a CE certificate for goods from China?

Yes, if the goods fall within the scope of New Approach Directives (electronics, toys, machinery, PPE, construction products, medical devices). The importer bears full responsibility for compliance under Article 4 of Regulation 2019/1020. The EU Declaration of Conformity and technical documentation must be supplied by the manufacturer — check them before placing a production order, not after the container arrives.

Which goods from China are subject to EU anti-dumping duty?

These include, among others: bicycles and e-bikes, leather footwear (monitored), PV panels (selected categories), rolled steel and tubes, ceramic tableware, bolts and fasteners, fibreglass fabrics, and selected tyres. Rates can reach 30–80% and are charged in addition to standard duty. Always check TARIC for your specific 10-digit CN code before purchasing.

Alibaba or 1688 — which to choose?

Beginners: Alibaba Trade Assurance (safer, English, export MOQ). High-volume importers: 1688 via a sourcing agent (prices 20–60% lower, but requires an agent in China, a Chinese payment account and trust in the factory). The economic threshold is approximately 3 containers per year.

Can I clear a container in Gdańsk instead of Hamburg?

Yes, and it is usually worth it — direct delivery to DCT Gdańsk or BCT Gdynia saves the T1 cost (EUR 600–1,100) and 3–5 days of land transit. Most Chinese shipping lines (Cosco, MSC, Maersk) operate direct services from Shanghai/Ningbo to Gdańsk.

How long does import customs clearance take in Poland?

With a complete set of documents, the customs declaration takes 1 working day and container release takes 1–3 days after the KAS decision and payment of duty/VAT (or Article 33a). Standard turnaround at Easy Clearance: 3–5 working days from document receipt. A physical examination (route 1) extends the process by 3–10 days.

Do I need a certificate of origin from China?

It is not mandatory for standard imports from China (there are no EU–China FTA preferences). Exceptions: GSP (Generalised Scheme of Preferences) programmes for certain third countries — China has not benefited from GSP since 2015. A certificate of origin may be required by a bank under a letter of credit or by authorities in the destination country — but not by the Polish import clearance process.

What happens if KAS holds the container for examination?

A physical examination (route 1 in Poland) works similarly to a UK physical check — an officer opens the container, checks compliance with the declaration, and takes samples if necessary. The cost of the examination (unpack/repack) is borne by the importer (approximately PLN 800–2,500). More in the article Customs examination — what to do during an inspection.

Action plan — what to do today

1. Verify the supplier on Alibaba (Trade Assurance + Gold Supplier ≥ 3 years) or find a 1688 sourcing agent.
2. Order samples and check CE/RoHS on the documentation, not just the label.
3. Classify your goods in TARIC (10-digit CN code) and calculate duty + VAT + AD.
4. Register for EORI at PUESC if you do not already have one.
5. Sign an agreement with a customs broker before loading — not after.
6. Negotiate Incoterms to FOB Ningbo/Shanghai or CIF Gdynia.
7. Send us your invoice and packing list — we will quote the clearance in 30 minutes.

Official sources

• EUR-Lex: Regulation 952/2013 — Union Customs Code (UCC)
• European Commission: TARIC — EU customs tariff
• EUR-Lex: Regulation 2658/87 — Combined Nomenclature
• EUR-Lex: Regulation 2019/1020 — market surveillance and product compliance
• EUR-Lex: Directive 2017/2455 — VAT e-commerce package (IOSS)
• PUESC — Electronic Tax and Customs Services Platform (KAS)
• Polish Ministry of Finance: VAT information
• Polish Ministry of Finance / KAS

Current rules — position as at 2026

The Union Customs Code (UCC) has been in force since 1 May 2016. The VAT e-commerce package with IOSS and the abolition of the EUR 22 exemption has been in force since 1 July 2021. TARIC and CN are updated annually (the current version published by EU Commission implementing regulation for 2026). Article 33a of the Polish VAT Act has operated in its current form since 2020 and was extended in 2022. Always verify rates in TARIC and your HS code before placing a PO. The information in this article reflects the legal position as at 19 April 2026.