Overview
of services
The Customs and International Trade Services Team have extensive and well-documented
experience in resolving all the complex problems related to customs duties
and international trade. Many Team members are former employees of the
Main Customs Office, individual Customs Offices, the General Customs Inspectorate,
and the Ministry of Economy - thus they are true experts in the operations
and practice of all these institutions, as well as in the area of applying
and interpreting all pending regulations concerning customs duties and
other rules of international trade.
The Customs and International
Trade Services Team are responsible for drafting specific practical solutions
and methods of operation relating to Polish customs and international
trade regulations. All such solutions assist companies in adjusting -
in as economic a form as possible - to specific formal requirements, in
avoiding any related risk, and in minimising any costs in case of disputes
with the customs administration, or with other specialised state authorities
controlling international trade.
In particular, the
Customs and International Trade Services Team advise companies operating
in Poland in the following sectors:
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the
automotive industry |
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pharmaceuticals |
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tobacco |
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the
fuel industry |
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the
agroprocessing industry |
Benefits
delivered
Below are a description of the most crucial effects (to date) of assistance
provided to corporate customers by the Customs and International Trade
Services Team:
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Minimising
customs duties and business efficiency improvement as a result of
adequate organisation of import and export operations |
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Increasing
the efficiency of corporate logistics operations following customs
clearance automation |
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Financial
liquidity improvement following the application of general security
and adequate customs procedures (e.g. active and passive processing
procedures, customs warehousing procedures); |
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Measurable
financial savings resulting from correct tariff classification of
goods imported |
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Correct
definition of commodity origin, ensuring compliance with certificate
of origin requirements; assistance in gaining authorised exporter
status, allowing the company to confirm the origin of goods on an
export invoice |
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Checking
the correctness of calculation of customs due on imported goods (especially
with regard to extra expenses, such as licence fees, intellectual
property usage fees, costs of marketing in Poland, financing research
and development works, etc., all of which may increase or reduce the
declared customs value of any commodity imported); |
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Drafting
effective appeals against unfavourable customs decisions to the Main
Customs Office and the Supreme Administrative Court |
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Obtaining
licences for customs-free import of goods as part of applicable tariff
quotas |
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Effective
assistance to companies subject to anti-dumping or protective proceedings
in Poland. |
Special
customs products
| 1 |
Customs
clearance automation |
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Customs
clearance outside the Customs Office |
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Electronic
communication with customs authorities |
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Customs
clearance time saving, improving operational efficiency and competitiveness |
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Tailor-made
solutions appropriate for the majority of companies operating in Poland |
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| 2 |
Financial
valuations
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Application
of general customs duties security |
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Favourable
co-operation with a customs agency |
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Proper
usage of available customs procedures (especially active and passive
processing procedures, temporary clearance, customs-supervised processing
procedure, and customs warehousing) |
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Correct
classification and specification of both origin and customs value
of goods imported |
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Solutions
crucial to the majority of companies operating in Poland |
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| 3 |
Preferential
customs treatment for goods imported for investment purposes
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Temporary
customs clearance for testing purposes |
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Preferential
customs treatment for environment protection-related investments |
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Preferential
customs treatment pending submission of an appropriate certificate
of origin to customs authorities for the import of production lines,
and/or large equipment or structures |
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Solutions
important to companies investing in Poland |
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| 4 |
Customs value
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Determining
the correct amount of the customs value declared for imported goods
in the area of so-called extra expenses: licence fees, intellectual
property usage fees, costs of marketing in Poland, financing research
and development works, etc., especially in case of importers connected
to foreign suppliers |
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Drafting
import/export programmes allowing for proper optimising of international
trade operations profitability |
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Solutions
crucial to companies engaging in imports and exports operations in
Poland |
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| 5 |
Customs
warehousing, customs-free zones, and regional goods distribution centres |
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Using customs warehousing procedures and customs-free zones existent
in Poland for purposes of minimising customs duties and VAT-related
costs for imported goods |
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Solutions
enabling the establishment of regional goods distribution centres
in Poland |
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| 6 |
Processing/goods
returned/waste
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Correct
import, processing in Poland, and export planning, inclusive of returnable
packaging trading for purposes of minimising customs duties |
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Correct
use of regulations for active and customs-supervised processing for
purposes of customs duty saving; in case of waste - pending conformity
with the Waste Act |
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Correct
arrangement of matters related to the return of goods non-compliant
with contract terms, and to spare parts for production lines operating
in Poland |
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Solutions
crucial to manufacturing companies in Poland |
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| 7 |
Customs
procedures renewal |
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Correct
drafting of appeals against customs authority decisions in customs
proceedings before customs authorities and the Supreme Administrative
Court; |
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Assistance
in case of inspection operations taken by customs authorities or by
customs inspection authorities |
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Drafting
correct responding action to any criminal tax proceedings filed |
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Services
appropriate for companies subject to customs inspection in Poland,
or companies in dispute with the customs administration |
Special
international trade products
| 1 |
Quotas |
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Reducing customs duties for goods imported in the automotive, electronic,
pharmaceutical, tobacco, and agroprocessing industries |
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Solutions
crucial to companies importing finished goods, and/or raw materials
or components for further processing in Poland |
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| 2 |
Non-tarrif
limitations of international goods trading
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Determining
non-custom legal dues on any goods imported or exported |
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Correct
drafting of any documentation required, or ensuring conformity to
any legal requirements pending |
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Matters
crucial to companies importing goods to / exporting goods from Poland |
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| 3 |
Anti-dumping
and boarder crossing protection regulations
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Assistance to
corporate entities in drafting documents required to begin proceedings
to introduce customs protection in Poland
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Assistance
in the drafting of justification and documentation to counter any
corporate accusation to the effect of applying dumping prices or excessive
import into Poland, causing |
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Analyses
of prices applied by companies in international trade from the viewpoint
of their conformity to regulations in the field of anti-dumping or
customs protection proceedings |
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Matters
crucial to companies starting such proceedings, or subject to such
proceedings in Poland |
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| 4 |
Intellectual
propert rights protection at the boarder |
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New
opportunities resulting from the international agreement on the trade
aspects of intellectual property rights protection (TRIPS), from amended
customs regulations, and from intellectual property rights protection
in Poland |
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Matters
crucial to companies exporting goods to Poland, and encountering counterfeit
goods import into Poland |
Customs
& International Trade Contacts
Should you need additional information regarding the above issues please
contact:
Hubert Jądrzyk
Fax: 48 22 508 4040
e-mail tax@pl.pwc.com