On 23 September 2026, the revised Union Customs Code (UCC) package, comprising Regulation (EU) 2026/1025 (amending Regulation 952/2013) and its Delegated and Implementing Acts, entered into force across all Member States, including Poland. This legislative overhaul, negotiated under the EU Customs Union reform agenda, aims to create a single, paperless, and risk-based customs environment by 2028. The Polish Customs Administration (KAS) has aligned national procedures through Ordinance of the Minister of Finance dated 15 September 2026, mandating immediate adoption of the new data elements for customs declarations (Dataset IE315/IE316) and the phased rollout of the EU Customs Data Hub. The reform directly impacts over 45,000 Polish economic operators holding EORI numbers.
Key Takeaways
- Centralized EU Customs Authority and Single Window Mandate: The establishment of the EU Customs Authority (EUCA) in Brussels shifts risk management and audit selection from national to supranational level. Polish importers must now submit pre-arrival security and safety data (Entry Summary Declaration – ENS) via the EU Single Window for Customs, integrating with the national PUESC platform. Non-compliance triggers automatic referral to the EUCA’s centralized targeting system, potentially delaying release by up to 10 working days.
- Enhanced Data Requirements for E-Commerce and Low-Value Consignments: The €150 duty exemption threshold for low-value consignments has been abolished. All B2C shipments now require full customs declarations (H7 dataset) with HS6 classification, country of origin, and IOSS/VOSS numbers for VAT collection. Polish postal operators and express carriers (Poczta Polska, InPost, DHL) must transmit electronic advance data (PLACI) 30 minutes prior to physical arrival, replacing the previous 2-hour window. Marketplaces facilitating third-country sales face joint liability for unpaid duties under the new ‘deemed supplier’ rules.
- Trusted Trader Benefits Expanded Under Revised AEO Program: The Authorized Economic Operator (AEO) certification now grants ‘Centralized Clearance’ authorization by default, allowing goods to be declared at the operator’s headquarters rather than the physical border crossing. AEO holders benefit from 50% reduction in documentary and physical controls, deferred payment of import duties up to 60 days, and mutual recognition with US C-TPAT and China AEO programs. Polish companies must revalidate existing AEO certificates by 31 December 2026 to retain enhanced privileges under the new legal framework.
Disclaimer: This article is compiled and summarized by the AI based on publicly available information and is for general information purposes only. It does not constitute any form of formal tax advice, legal opinion, or basis for performance. Please consult a qualified professional tax advisor or legal counsel for tax advice.
Source: Read Official Announcement