Agencja celna

Customs agency

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If you exceeded the amount of PLN 1.000.000 in 2012, buying goods from the EU, you are obliged to perform the intra-community purchase notifications in the form of INTRASTAT declarations. Similarly, if you exceeded the threshold of PLN 1.000.000 by selling goods to the EU, you are obliged to perform the notifications of intra-community delivery.



The customs system is connected only with the goods turnover between EU countries and so-called third countries. Most of all, it is based on SAD documents, creating a data base for the statistical system named EKSTRASTAT upon the customs clearance.

In the turnover between EU countries there are no customs borders as a consequence of which SAD documents do not apply. Therefore, a different method of observing turnover was created, i.e. the INTRASTAT system. The system is based on individual and monthly declarations submitted by exporters and importers or entities authorised by them.

Data registered in the EKSTRASTAT statistical system based on data from customs notifications which are verified by the customs officers and registered data from statistical declarations in the correlated INTRASTAT tax declaration system consist in the commercial turnover of a given EU country.

Both statistical systems have many common features. However, their scope and principles of data collection differ. Poland, joining the European Union, had to be ready to monitoring goods movement methods which are analogic to those used in the other EU countries.

Exporters and importers face the challenge of organising the register of their own commercial turnovers, ensuring the mutual correspondence of tax declarations and statistical declarations regarding turnovers within the scope of the EU.


Each physical flow of goods between the Member States countries is a object of statistical analysis concerning the trade of goods between the Member States. The flow of goods shall remain the object of interest for the INTRASTAT system also when the goods cross the external borders of the EU. The flow of goods subject to the obligation of notification does not have to be the object of a commercial transaction, data from the INTRASTAT system shall be delivered regardless of the fact whether the delivery is connected with the financial transaction or not.

The goods and flow of goods listed below are subject to the submittal to the ITRASTAT system:

  • purchased and sold
  • transferred within the same legal person
  • which will be processed, enriched or repaired
  • which are to be delivered within the scope of the contract
  • which are to be installed or used in the structures
  • which are to be delivered free of charge
  • implemented on the basis of financial leasing

Responsible entities in the INTRASTAT system
Each flow of goods in EU is registered twice as:

  • Shipment or outgoing goods - the registration is performed by a Member State sending goods.
  • Delivery or outgoing goods - the registration is performed by a Member State receiving goods.

The entity responsible for provision of data to the INTRASTAT system can perform this obligation in person or by any agent/customs agency specified in the regulations connected with the INTRASTAT system as a “declaring third party”. However, in such cases the responsibility for the completeness and accuracy of submitted statistical declarations shall rest, by virtue of law, on the entity which appointed the agent implementing the delivery of data to the system.

Private persons are not obliged to fill in the statistical declaration for the INTRASTAT system. However, this obligation is on the side of business partners of such persons if they are not VAT tax payers.

Business undertakings of very low value.

Commercial undertakings which were granted the right to use the simplified procedures of tax settlement, such as lump-rate collection and VAT tax return procedure as well as undertakings of very low annual volume of commercial turnover which were exempted from the obligation of VAT tax settlement by the domestic authorities are exempt form the obligation of providing statistical declarations to the INTRASTAT system.

The accounting obligation is not the same for all the participants taking part in the system. Encumbering the undertakings with obligations depends on the value of goods transactions with business partners in other EU countries. Each EU state applies its own a so-called statistical threshold. These are quantitative limits, according to which the transfer of information can be suspended or limited.

These thresholds are established separately by EU member states and are binding during the entire accounting year. Moreover, there is a principle that the value of the statistical thresholds is stated for the import and export separately.

Statistical declarations must be submitted to the INTRASTAT system every month. The reference period is a calendar month, including the performed flow of goods which are subject to registration in the system.

The date of delivery of monthly statistical declarations shall be established to be not longer than 10 working days, starting from the completion date of the reference period. The date of delivery of the statistic information on a electronic carrier can exceed 10 days. The aforementioned dates of statistical declarations delivery shall be strictly observed. Failure to keep the dates may result in penal sanctions for the entity responsible for provision of information.

Whole cargo movement in the European Union countries is based on appropriate legislation.
The regulations of the Council of the European Union:

  • Regulation of the Council (ECC) no. 3330/91 of 7 November 1991 on the statistics in goods trade between State Members.
  • Regulation (EC) no. 1182/99 of the European Parliament and the Council of the European Union of 10 May 1999 amending the Regulation of the Council (ECC) no. 3330/91 on the reduction of quantity of data delivered to the INTRASTAT system.
  • Regulation (EC) no. 1624/2000 of the European Parliament and the Council of the European Union of 10 July 2000 amending the regulation of the Council (ECC) no. 3330/91 on simplified use of goods terminology. The regulation of the Council (ECG) no. 2658/87 of 23 July 1987 on customs tariffs and statistical terminology and on Common Customs Tariff.
  • Regulation of the Council (EC) no. 322/97 of 17 February 1997 on EU statistics.
  • Regulation of the Council (Euratom, ECC) no. 1588/80 of 11 June 1990 on sending the data constituting a statistical secret to the Eurostat.

Regulation of the European Commission:

  • Regulation of the Commission (ECC) no. 190/2000 of 7 August 2000 establishing some rules connected with the implementation of the Regulation of the Council (ECC) 333/91 on the statistics of goods trade between the State Members.
  • Regulation of the Commission (ECC) NO. 3590/92 of 11 December 1992 on statistical data carriers for the statistics of trade between the State Members.

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