As a member of the European Union, Poland belongs to a customs union – items imported into and exported from Poland within the territory of the EU are free from customs duties.
Never bring into Poland prohibited goods such as firearms, weapons, ammunition, explosives, narcotics and drugs, alcohol and tobacco products and pornographic material.
The following is a list of the documents that are needed for importing into Poland (as well as other EU countries): commercial invoice, customs value declaration, freight insurance, customs import declaration, freight documents, packing list, certificate of origin, insurance certificate and VI1 certificate (for wine beverages). However, due to frequent changes in regulations, exporters are usually advised to consult with a Polish importer for more detailed information.
The import reliefs for passengers are not applied to commercial imports.
Import is not commercial when it is random and when passengers import goods with them for their own personal use and for the use of their families, or as gifts. When the quantity or nature of the products is such that they may be understood to be intended for commercial use, they are liable to customs duties and other taxes. The same applies to products to be handed over in exchange for any kind of compensation. Forwarding products is also regarded as commercial import.
EU duty rates are charged on the cost, insurance, and freight value of goods imported from the United States into Poland. Once charged, goods may circulate freely within the EU without further duty payment.
There are no special regulations for the marking of packages. For hazardous materials, follow the importers instructions. Packages should bear the consignee's mark, including port mark, and should be numbered unless the shipment is such that the contents of the packages can be readily identified without numbers. All markings should be in indelible ink or paint directly on the container and not on removable labels. Also there are specific marking requirements for certain types of leather. All packaged or canned food products require the labels to be in Polish stating product composition, nutritional value, recommended date of consumption, name and address of producer and product weight. | 
