Customs duty, VAT and formalities when importing from China

We coordinate clearance with an agreed customs broker. Import and export service scope → What should you check before dispatch? Start with the goods: intended use, composition, origin and purchase terms. The agreed broker uses these details to verify classification and requirements. Resolve gaps in invoices, packing lists and product documentation before shipment. EORI number — nothing moves without it EORI is a European identification number for companies in the movement of goods. Without it you can't legally clear goods in any EU country. You apply online via the PUESC platform; the procedure is free and usually takes a few working days. If you don't have an EORI yet, we'll help you set one up. CN code and tariff — this determines the duty CN/TARIC classification, origin and product characteristics determine the applicable charges and restrictions. Do not apply one rate to a whole product category. Verify classification and current tariff measures in TARIC for the specific goods. How duty and VAT are calculated Customs value and the VAT base are different amounts. The VAT base may include customs value, duty, excise and additional costs required by law, where not already included. Do not add the same freight twice. The exact base and rate must be established for the transaction. Article 33a allows import VAT settlement in the return when statutory conditions are met. Eligibility and the right to deduct require separate verification; sending an inquiry does not establish either. Documents for clearance Commercial invoice — goods description, value, quantity, currency, country of origin, party details. Packing list — contents, weights, dimensions, number of packages. Transport document — bill of lading B/L (sea), CIM/rail waybill or AWB (air). CN code and EORI number — they determine the duty and the course of clearance. Certificates and declarations — depending on the goods: CE, declaration of conformity, certificate of origin. Product compliance: CE and GPSR Importing isn't everything — the goods must comply with EU law. Many products require CE marking and technical documentation. In addition, since 13 December 2024 the GPSR (general product safety) applies: every consumer product from outside the EU must have a “responsible person” in the Union — which can be the importer — whose details must appear on the product, packaging or documents. Non-compliance means goods held up or withdrawn from the market. Why use a customs agency / forwarder CargoNet coordinates documents, transport and communication with the agreed customs broker. The broker handles declaration and representation under an authorisation; the importer provides accurate information. Timing depends on documents, permits and inspections. Release within a fixed time is not guaranteed. Frequently asked questions How much is the duty on imports from China? There is no single rate for imports from China. Classification, origin and applicable tariff measures determine the charge. The broker verifies these for the particular goods. Is VAT always payable? Rates, exemptions and settlement must be checked for the transaction. Article 33a is not a VAT exemption: settlement in the return is possible only when the statutory conditions are met. Do I need an EORI before the first shipment? Yes — without EORI goods can't be cleared. If you don't have one, we'll help file the application on PUESC before the goods arrive. What is GPSR and does it apply to me? It's the EU product safety regulation, in force since 13 Dec 2024. If you import consumer products, it applies to you — you need, among other things, a “responsible person” in the EU and the right markings. This is not tax or legal advice but a practical overview of the process — we set the exact classification and settlement for your goods. See also: how much transport from China costs and importing from China step by step. We'll walk you through clearance Tell us what you are importing and which documents you have. We will agree the verification scope, formalities and next steps with the broker. Send inquiry Call: +48 502 406 787 PUESC — art. 33a · Ministerstwo Finansów — VAT (PL)