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Import duty and VAT calculator

Duty is charged on the customs value, and VAT on that value plus the duty, which is why the total surprises people. Enter the invoice and freight to see both, and the cash you need on the day of clearance.

Figures to calculate from

Amounts in złoty. Enter freight and insurance for the leg up to the EU border only, that is the part which enters the customs value.

- optional
- optional

Do pierwszego miejsca przeznaczenia w Polsce - wchodzi do podstawy VAT

Example rates, a starting point, not a legal source

Order of calculation

  1. 1. Customs value = goods price + transport and insurance to the EU border.
  2. 2. Duty = customs value × the TARIC rate.
  3. 3. VAT base = customs value + duty + transport costs to the first destination in Poland.
  4. 4. VAT = base × 23% (the standard rate).

Duty and import VAT

PLN 35,950

Duty PLN 3,629 + VAT PLN 32,322 · 30.0% of the goods value

Customs valuegoods + freight + insurance to the EU border
PLN 134,400
Duty (2.7%)
PLN 3,629
VAT basecustoms value + duty + delivery within the EU
PLN 140,529
VAT (23%)
PLN 32,322

Total landed cost

PLN 172,850

For a VAT-registered business the real cost is usually PLN 140,529 - import VAT is deductible. The simplified procedure under Article 33a of the Polish VAT Act lets you settle it in the return instead of paying it at clearance.

The binding duty rate follows from the TARIC code for the specific goods, which may also carry anti-dumping or countervailing duties. If in doubt, apply for binding tariff information. This calculation is indicative and is not tax advice.

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