Poland
Destination profile for the China-to-Europe corridor.
TL;DR: Poland is the Central-Eastern European gateway — Gdańsk’s deep-water port and the Małaszewicze rail entry make it the fastest-growing China route, with 23% VAT on EU common duty.
Import duty & VAT
Duty: EU Common Customs Tariff (MFN, varies by HS code) Medium
Poland applies the EU Common Customs Tariff — duty depends on the HS code and is uniform across the EU, typically 0–12% for consumer goods. No China-EU FTA is in force.
VAT: 23% High — 23% standard (8% and 5% reduced).
De minimis threshold
€150 (VAT threshold) Low
The EU €22 threshold was abolished in 2021; import VAT applies from the first euro, with IOSS for sub-€150 consignments. Confirm current thresholds with Polish customs.
Compliance requirements
- EORI number for EU imports.
- CE marking for regulated products.
- REACH for chemical substances.
- Correct TARIC classification.
Clearance process
- Register for an EORI number.
- Classify under the TARIC code.
- File the import declaration and pay duty plus 23% VAT.
- Clear through Gdańsk or the rail terminal.
- Release and deliver across Central-Eastern Europe.
What most guides skip
Poland is the fastest-growing China corridor in Europe, and the reason is geography: Gdańsk’s deep-water DCT terminal takes the largest vessels and serves a Central-Eastern European hinterland the German ports reach only by long rail, while the New Silk Road rail enters Poland at Małaszewicze. That makes Poland the natural home for a sea-rail split — ocean to Gdańsk or rail to Małaszewicze, then distribute to Poland, the Baltics, Czechia, Slovakia and into Ukraine. The 23% VAT is the EU’s second-highest, but for this region the logistics savings usually outweigh the tax.
Frequently asked questions
Why is Poland the fastest-growing China corridor?
Geography — Gdańsk’s deep-water port serves Central-Eastern Europe directly, and the New Silk Road rail enters at Małaszewicze, so a sea-rail split is natural. It reaches Poland, the Baltics, Czechia and Slovakia with less inland haul than the German ports.
What is Poland’s VAT rate?
23% standard — the EU’s second-highest after Hungary’s 27% — with reduced rates of 8% and 5%. Import VAT is charged on the duty-inclusive value.
Key takeaways
- Gdańsk + Małaszewicze make Poland a sea-rail split hub.
- Fastest-growing China corridor in Europe.
- 23% VAT is the EU’s second-highest.
- Serves Poland, Baltics, Czechia, Slovakia and into Ukraine.
Official sources
No verified sources yet.
Duty, VAT and de minimis figures are indicative and change over time. Always confirm current rates with the relevant customs authority before making commercial decisions.
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