52 | NOV.
MERCADO / MARKET
In the structure of exports, the highlights are Machinery and Apparatus (20.0%), Vehicles and Other Transport Material (18.0%), Cellulose Pulp and Paper (12.2%), Food Products (10.6%) and Plastics and Rubber (8.3%). The main groups of imported products were Chemicals (29.6%), Machinery and Apparatus (28.1%), Vehicles and Other Transport Material (7.9%), Agricultural Products (6.4%) and Plastics and Rubber (3.8%).
In 2022, the value of Portuguese exports to Poland was 1,070 million euros and imports were 1,795 million euros, which represented a deficit for our country of 725 million euros.
LEGAL REGULATIONS
Poland is part of:
From the European Union, which is part of a Customs Union (implies free movement of goods between Member States and adoption of the same Union Customs Code for third countries).
From the Single Market (1993), a borderless space that ensures the free movement of goods, services, capital and people within the community.
Customs Duties
For customs purposes, the European Union (EU) is considered a single territory, that is, customs duties are not applied to intra-community trade.
VAT (Value Added Tax)
In Poland the normal rate is 23%, the reduced rate is 8% and the super reduced rate is 5%.
IEC (Special Consumption Taxes)
The rates set by the EU are minimum rates, and EU countries can set higher rates depending on the product, such as mineral oils, manufactured tobacco, alcohol or alcoholic beverages).
Commercial invoice
As goods are not subject to customs documentation, the commercial invoice assumes vital importance. This must always indicate the VAT registration numbers of the seller and the purchaser, preceded by the country code. The Portuguese seller can validate the VAT number of the community purchaser in the VIES System.
Statistical Control of Intra-Community Exchanges
In the absence of customs supervision that makes this information available, economic operators are responsible for submitting the Intrastat Declaration to the National Statistics Institute only for annual shipments ≥ €400,000.
Compliance with the Community Legislative Acquis
The adoption of harmonization legislation allows the elimination of obstacles and the establishment of common rules aimed at guaranteeing the free movement of goods/products within the EU. The requirements applicable to 85% of products are harmonized and can be consulted through the tariff classification on Access2Markets.