Customs regulation in Poland

Polish duty to report sensitive articles

28 April 2017 15:10

Poland has introduced a reporting system for certain tax ”sensitive” articles. Certain duties in connection with transport of sensitive goods to, from and via Poland are assigned to consignor, consignee, carrier and driver. For carrier, this means that he shall report all transports to the so-called e-Carriage system.

By law of 9 March 2017 on surveillance system for road haulage, the Polish Customs and Tax Authorities introduce a demand that carriers of sensitive goods to, from and via Poland shall report information about each individual transport to an electronic register and keep this information up to date. The purpose of this is to eliminate loopholes in the Polish tax collection system.

Which articles?

The law concerns sensitive articles such as biodiesel, tobacco, lubricating oil etc.

Who are to report? 

Certain duties are assigned to consignor, consignee, carrier and driver. For export from Poland, the exporting party in Poland must make a report. For import to Poland, consignee in Poland must make a report. 

In addition, carrier must always report all transports on Polish territory - also transit - if the mentioned articles are transported. The reporting must take place prior to commencement of the transport. If the transport is not carried out after all, this must also be reported. A unique reference number in e-Carriage is allocated to each individual transport. Carrier must pass on this reference number to the driver. The transport cannot be carried out if the reference number is not received.

Where to report and what to report?

Transports to be reported via website:


As from 1 May 2017, fines will be imposed for not fulfilling the obligation to report. It is therefore important that the consignor, carrier, driver and consignee of the articles concerned make themselves acquainted with the new regulations.

For further information about articles subject to reporting, please do not hesitate to call your regular Blue Water contact.

28 April 2017 15:10

For further information