This is an agreement/treaty between the governments of the Benelux Economic Union, the Federal Republic of Germany, and the French Republic on the gradual abolition of checks at their common borders, which was concluded in Schengen (Luxembourg) on 14 June, 1985, and under which it is possible to abolish border controls for people crossing the borders between the member states of the agreement, and in return, police, judicial, security, and asylum policy cooperation is strengthened.

The Schengen Area is the territory where free movement of people is guaranteed. The signatory states decided to abolish checks at their internal borders in favor of strengthening controls at the external borders of the area. To effectively implement this agreement, issues relating to visa policy, short-term visas, asylum applications, and border controls are based on common rules and procedures. At the same time, to ensure security in the Schengen area, cooperation and coordination between the police and judicial authorities has been strengthened. In practice, the existing border crossings at the internal land borders of the Schengen area have been abolished and authorities no longer carry out regular border checks at these locations. It has become possible to cross these borders at any place and at any time. Importantly, this privilege applies to both citizens of member states and citizens of third countries. Despite the lack of controls at border crossings, it is necessary to comply with the regulations and have the appropriate documents confirming identity, citizenship and the right to cross the border and in the case of third-country nationals, additionally certifying the legality and purpose of their stay. The abolition of border controls within the Schengen area is adequately compensated, and one should always be prepared for the possibility of verification checks (so-called inevitability of checks) in terms of legality of stay in the Schengen area.

The key principles that determine the proper functioning of the Schengen area include:

• abolition of internal border controls,
• common rules on checking persons crossing the external borders of EU Member States,
• harmonization of entry provisions and rules for granting short-term visas,
• intense police cooperation (including the right to cross-border surveillance and cross-border pursuit),
• strengthened cooperation between judicial authorities (acceleration of the extradition system and the transfer of criminal sentences execution),
• the establishment and development of the Schengen Information System (SIS).

The Schengen Information System (SIS) is a computer database that is one of the most important complementary tools for protecting the Schengen area. It allows us to check whether persons or objects crossing the Schengen border or already within the Schengen area are wanted or subject to an entry/import restriction. This system allows national border control, police, consular, and judicial authorities to verify information on wanted persons and objects. Member States enter information into the system via national networks (N-SIS) integrated with the central system (C-SIS). The information system is complemented by the SIRENE network, which is used to exchange additional information. The SIS consists of national sections in each Member State and the central system. The central SIS server is in Strasbourg. National databases (N-SIS) are consistent across all countries thanks to constant updates via the coordinating unit, i.e. the Central Register (C-SIS).

The Schengen Area does not match the territory of the European Union. The following countries belong to the Schengen Area and fully apply its provisions: Austria, Belgium, the Czech Republic, Denmark, Estonia, Finland, France, Greece, Spain, the Netherlands, Lithuania, Luxembourg, Latvia, Malta, Germany, Poland, Portugal, Slovakia, Slovenia, Sweden, Hungary, Italy (which are also EU Member States), as well as Norway, Iceland, Liechtenstein (EEA countries) and Switzerland.

ATTENTION! From 1 January 2023 Croatia has also been included in the Schengen area, and border controls have been abolished at the land and sea borders of this country! However, air border controls were abolished on 26 March 2023.

Bulgaria, Cyprus, Romania, and Ireland are EU Member States, but due to their current or separate status (regarding their commitment to the provisions of the SCHENGEN regulations) regular border checks are carried out at their borders!

Regulation (EU) 2016/399 of the European Parliament and the Council of 9 March 2016, on the Union Code on the rules governing the movement of persons across borders (Schengen Borders Code) (consolidated text) is an EU law that is directly applied in Member States in accordance with the Treaties. It takes precedence over national law. Its provisions are implemented by border officers in all Member States in accordance with unified rules.

The “external borders of the EU” may only be crossed at border crossing points and during their fixed opening hours.

When crossing the “external border,” all persons are subject to regular border checks both when entering and leaving the EU/SCH. This applies to third-country citizens also to EU citizens and people enjoying the right to free movement under EU law (see Article 20(1) of the Treaty on the Functioning of the EU - TFEU and Directive 2004/38/EC...).

For stays not exceeding 90 days in any 180-day period, third-country citizens (not members of the EU, EEA, or SCH):

• must have a valid travel document,
• must have a valid visa (or residence permit) when required,
• must justify the purpose of the intended stay and have sufficient financial resources,
• must not be listed in the Schengen Information System (SIS) for refusal of entry,
• must not be considered as the threat to public order, internal security, public health, or international relations in EU countries.

If the above requirements are not met, entry into the EU will be refused.

Travel documents of non-EU citizens must be systematically stamped upon entry and exit.

Border checks are carried out by border guards.

There are (as a rule) no border controls at the “internal borders” between countries that are parties to the Schengen Agreement. Crossing internal land borders is permitted at any point and at any time. Freedom to cross internal borders applies both to EU citizens and to third-country citizens, provided they are staying in the area legally.

The abolition of border controls at “internal borders” does not mean that administrative borders between countries no longer exist. Administrative restrictions/procedures implemented by the relevant authorities of the Member States, such as registration formalities, infrastructure restrictions, environmental protection rules, etc., remain in force. And they must be followed!

Although checks are not carried out directly at internal borders, they may be carried out on a random basis (inevitability of checks) throughout the Schengen area. In the event of a serious threat to public order or public security, the safeguard clause authorizes, by virtue of a relevant EU Council Decision, each Member State can temporarily reintroduce controls at internal borders with other Schengen countries.

Third-country citizens must meet the conditions set out in the Schengen Borders Code to obtain permission to enter and stay in the territory of the EU/Schengen countries, i.e.:

• have a valid travel document and visa (or residence permit, if required),
• justify the purpose of the trip and meet the conditions for entry and stay,
• have sufficient financial resources for the duration of the stay and for the return journey,
• the data of the person intending to enter the Schengen area must not also be registered in the SIS (other international or national databases) as a person who is not authorised to enter that territory or who is a security risk or a threat to public order or public health.

Every citizen of the EU (including Polish citizens) has the right to freely enter the territory of another EU country. There are no special formalities involved. This means that you can cross the border anywhere (unless the regulations for a given area specify otherwise, e.g., national parks, nature reserves) and at any time. The existence of the state border is indicated by signs located in visible places. There are no border controls between countries in the Schengen area. However, to cross internal borders and stay in another Schengen country, you must have a valid document confirming your identity and citizenship – according to Polish law, it can be passport or ID card. This rule applies to everyone, including children.

Please note! The driving license, school or student ID card, certificate of application for a passport or ID card, or birth certificate do not entitle you to cross the border.

These conditions for third-country citizens are set out in Regulation (EU) 2016/399 of the European Parliament and of the Council of March 9, 2016, on a Union Code on the rules governing the movement of persons across borders (Schengen Borders Code) and, in the case of planned stay in the territory of the Member States not exceeding 90 days in any 180-day period (which means taking into account the 180-day period preceding each day of stay), are as follows:

• possession of valid travel document entitling the person to cross the border, which meets the following criteria:
  • remaining valid for at least three months after the planned date of departure from the territory of the Member States.
  • issued within the last 10 years,
• possession of a valid visa, if required, or (alternatively) possession of a valid residence permit or a valid long-term visa,
• justification of the purpose and conditions of the planned stay and possession of sufficient money, both for the duration of the planned stay and for the return to their country of origin or transit to a third country or documented possibility of obtaining such means lawfully,
• there is no record of the person in the SIS or other databases concerning entry refusals,
• they do not pose the threat to public order, internal security, public health or the international relations of the Member States, and they are not listed in the national databases of Member States as persons refused entry.

Please note that the date of entry is the first day of stay in the territory of the Member States, and the date of departure is the last day of stay in the territory of the Member States.

Persons enjoying the right to free movement under EU law are subject to the provisions of Directive 2004/38/EC of the European Parliament and of the Council of 29 April 2004 on the right of citizens of the European Union and their family members to move and reside freely within the territory of the Member States...- they may therefore cross the borders of Member States and reside in their territories on the basis of valid document confirming their identity and nationality.

The rules for conducting border checks outside the queuing system are regulated by the provisions of the Regulation of the Minister of Internal Affairs and Administration of 2 July 2019 on border checks.

Pursuant to § 6 of this regulation, fast truck border control shall be carried in respect of:

1. members of rescue teams and experts, as well as their equipment and emergency supplies;
2. members of fire brigade and ambulance crews and persons participating in rescue operations;
3. buses in international transport providing regular passenger service;
4. means of transport carrying:

   a) live animals, perishable goods, in particular fresh milk and fresh dairy products, fresh meat and fresh meat products, fresh or live fish and fresh fish products, fruit and vegetables, cut flowers, as well as blood, plasma, and biological materials,

   b) hazardous goods,

   c) humanitarian aid.

Fast truck border control may also be carried out in other special cases, at the request of the person concerned, with the consent given orally or in writing, in each case, by the locally responsible commander of the Border Guard unit or an officer authorized by him.

Goods in the personal luggage arriving in our country from the third country (e.g., Russia) are exempted from import duties, provided that the goods are not of commercial nature and their total value does not exceed the amount stated in PLN, equivalent to:

• 430 euro – for passengers travelling by air and sea;
• 300 euro – for other.

Non-commercial imports, referred to mentioned above, means the importation of goods that meet the following conditions:

• take place occasionally;
• cover only goods for the personal use of the travellers or their families, or goods intended as gifts.

The above limits do not include: the value of personal luggage, temporarily imported or imported after temporary admission; the value of medicinal products necessary to meet the personal needs of the traveller (not exceeding five of the smallest packages – see Article 68(5) of the Pharmaceutical Law); fuel in the standard tank of any motor vehicle and fuel in a portable canister not exceeding 10 litres; and the value of tobacco and tobacco products and alcoholic beverages imported in accordance with the following standards:

1. tobacco products, if imported by air or sea transport by a traveller over 17 years old:
• cigarettes – 200 pcs or
• cigarillos (cigars weighing no more than 3g each) – 100 pcs, or
• cigars – 50 pcs, or
• smoking tobacco – 250 g
2. tobacco products, if not imported by air or sea by a traveller over 17 years old:
• cigarettes – 40 pcs or
• cigarillos (cigars weighing no more than 3g each) – 20 pcs
• cigars – 10 pcs, or
• smoking tobacco – 50 g;
3. innovative tobacco products
a) e-cigarette liquids:
• 50 milliliters - for travellers by air or sea,
• 10 milliliters - for travellers using transportation other than by air or sea.
b) innovative tobacco products:
• 0.04 kilograms – for passengers travelling by air or sea,
• 0,008 kilograms – for travellers using transportation other than by air or sea.
4. alcoholic beverages, if imported by traveller over 17 years old:
• beverages produced by distillation and spirit products with an alcohol content of more than 22% by volume, undenatured ethyl alcohol with an alcohol content of 80% by volume or more – 1 liter or
• alcohol and alcoholic beverages with an alcohol content not exceeding 22% by volume - 2 liters, and
• sparkling wines – 4 liters, and
• beer – 16 liters;
5. alcoholic beverages, if imported by a passenger over 17 years old who is the resident in the border area or is employed in the border area or is a member of the transport crew traveling from the third country to the EU:
• a) beverages produced by distillation and spirit products with an alcohol content of more than 22% by volume, undenatured ethyl alcohol with an alcohol content of 80% by volume or more – 0.5 liters or
• b) alcohol and alcoholic beverages with an alcohol content not exceeding 22% by volume - 0.5 liters, and
• c) non-sparkling wine – 0.5 liters and
• d) beer – 2 liters

NOTE: the exemption (from customs duty, VAT) under the above-mentioned standards may be applied to any combination of different types of products, namely: alcohol and alcoholic beverages (excluding wine and beer) and/or tobacco products, provided that the sum of the percentages used for each exemption does not exceed 100%.

The legal basis for the exemption is provided by the following provisions, accordingly:

• Article 41 Community Customs Exemption System – exemption from customs duty;
• Article 56 of the VAT Act – exemption from tax on goods and services.

However, regarding excise duty, the legal basis for the exemption in this case is Article 36 of the Excise Duty Act.

According to the provisions of Article 107 of Community Customs Exemption system, Article 35 of the Excise Duty Act and Article 77 of the VAT Act, imports to Poland from third countries (e.g. Ukraine) of motor fuels are exempt from customs duties and taxes (excise duty and VAT) according to the following standards:

• all fuel imported in standard tanks (permanently installed by the manufacturer) of private means of transport – but no more than 200 litres in accordance with VAT regulations;
• fuel in portable containers (canisters) – no more than 10 litres.

The standard for buses is 200 litres.

In the tanks of trucks, the limit is 600 litres. Additional 200 litres are needed for the functioning of the so-called refrigerated compartment.

‘Standard tanks’, in particular, tanks permanently fitted by the manufacturer in all motor vehicles of the same type as the vehicle in question and whose permanent installation allows the fuel to be used directly for powering the vehicle and, where applicable, for the operation of the cooling system and other systems during transport.

The exemption applies to fuel used exclusively by the means of transport in which was imported. This fuel may not be removed from that means of transport or stored, unless this is necessary for its repair, and may not be transferred, whether for payment or free of charge, by the person benefiting from the exemption.

If a person enters or leaves the EU and carries ‘cash’ of EUR 10,000 or more (or the equivalent in different currency), they should declare it in writing and, upon request, present it to the competent authorities (in Poland, the National Revenue Administration authorities) – in accordance with Article 3(1) of Regulation (EC) No 1889/2005.

According to Article 2(2)(1)(a) of Regulation (EU) 2018/1672 of the European Parliament and of the Council, ‘cash’ must be declared, which means:

• negotiable bearer securities, including bearer payment instruments such as traveller's cheques, negotiable instruments (including cheques, bills of exchange and money orders) negotiable in bearer form, endorsed without restriction, made payable to a fictitious payee or otherwise made to pass title upon delivery, and incomplete instruments (including cheques, bills of exchange and money orders) which are signed but do not contain the name of the payee;
• cash (banknotes and coins in circulation as means of payment).

Regulation (EC) No 1889/2005 is binding in its entirety and directly applicable in all EU Member States, although, pursuant to Article 1(2), its provisions are without prejudice to national measures taken to control cash movements within the EU.

For information on such internal regulations (requirements) that may apply in EU Member States other than Poland, to which a person is travelling (destination country) or through which a person is passing (transit country), you can contact the competent authorities (services) of the EU Member State in question. In our country, such information can also be found at the diplomatic and consular missions of the EU Member State in question (e.g. on their websites).

The website of the Ministry of Foreign Affairs https://www.gov.pl/web/dyplomacja under the tab ‘Information for tourists’, contains various information, including entry regulations in force in certain countries, including EU Member States. The detailed address/link is available here: https://www.gov.pl/web/dyplomacja/informacje-dla-podrozujacych.

The general rules for transporting animals (e.g. dogs) accompanying travellers within the EU require that the animal being transported should:

• be marked with a microchip – this requirement does not apply to animals that were marked with a microchip before 3 July 2011,
• have a passport issued by an authorised veterinary surgeon,
• have a valid rabies vaccination, which must be indicated in the passport.

Additionally, when travelling to the United Kingdom, Ireland, Finland and Malta, dogs must be treated against tapeworms.

Before travelling, you should familiarise yourself with the veterinary regulations of the country you are travelling to with your pet, as well as the regulations of the countries you will be passing through, as some EU Member States have additional requirements that must be met

Detailed information on bringing animals (e.g. dogs) accompanying travellers into EU Member States can be found on the website of the Chief Veterinary Inspectorate at (link): http://www.wetgiw.gov.pl/index.php?action=art&a_id=3857

Detailed information on the movement of animals (e.g. dogs) accompanying travellers to the third countries is available on the website of the Chief Veterinary Inspectorate at (link): http://www.wetgiw.gov.pl/index.php?action=art&a_id=3858

The rules for importing dogs, cats and ferrets from third countries are laid down in Regulation No 576/2013 and Chapter 4a of the Act on Animal Health Protection and Combating Infectious Animal Diseases. The maximum number of dogs, cats or ferrets that may accompany their owner or an authorised person during single non-commercial movement may not exceed five. By way of derogation, the maximum number of dogs, cats and ferrets may exceed five if the following conditions are met:

• the non-commercial movement of pets takes place to participate in competitions, exhibitions, sporting events or trainings related to such events;
• owner or authorised person shall provide written evidence that the pets in question have been registered as participating in the event referred to in point (a) or in the association organising such events;
• the age of pets is over six months.

Non-commercial movement of pets into a Member State from the territory of third country

Identification document – animal health certificate for the non-commercial movement of dogs, cats or ferrets from the territory of the third country to the Member State in accordance with Article 5(1) and (2) of Regulation (EU) No 576/2013 – as specified in Annex IV, Part 1 to Regulation (EU) No 577/2013.

The animal health certificate must be:

• prepared in accordance with the template set in Part 1 of Annex IV to this Regulation
• properly completed and issued in accordance with the explanatory notes contained in Part 2 of this Annex
• completed with a written statement from the owner or responsible person, signed by the owner or authorised person confirming that the movement of the pet into the Union is non-commercial

The health certificate is divided into sections and should include the following information:

• the placement of the transponder or tattoo and the date of its implantation or application, or the date of reading the transponder or tattoo, as well as the alphanumeric code provided by the transponder or displayed on the tattoo;
• species, breed, date of birth provided by the owner, sex, and coat colour of the pet;
• unique certificate reference number;
• name and contact details of the owner or authorized person;
• name and surname, contact details, and signature of the official or authorized veterinarian issuing the identification document;
• information on rabies vaccination;
• date of blood sampling for testing the level of antibodies against rabies using the titration method;
• details of any preventive health measures taken regarding diseases or infections other than rabies;
• name and signature of the representative of the competent certifying authority;
• name, signature, and contact details of the representative of the competent authority conducting the inspections and the date of the inspection;
• other relevant information concerning the health of the pet.

The certificate and the statement must be drawn up in at least one of the official languages of the Member State of entry and in English.

It must be completed in block letters in at least in one of the official languages of the Member State of entry or in English.

If the certificate is accompanied by additional sheets of paper or supporting documents, these shall also be considered part of the original certificate provided that the official veterinarian signed and stamped each page.

If the certificate, including any additional sheets, consists of more than one page, each page must be numbered (page number out of the total number of pages) at the bottom of the page and must bear the certificate reference number at the top of each page.

The colour of the signature must be different from the text colour. The same requirement applies to stamps other than embossed stamps or watermarks.

Annex III to Regulation (EU) No 577/2013 sets out the model health certificates for the non-commercial movement of dogs, cats or ferrets.

As an exception to Article 25(1) (health certificate), Member States shall allow non-commercial movements of dogs, cats, and ferrets into their territory, accompanied by identification document issued in accordance with Article 22 (pet passport) where:

• the identity document was issued in one of third countries in the list drawn up in accordance with Article 13(1); (Part 1 of the table) or:
• o the animals are imported into the Member State following their movement to a third country or through a third country, or following their transit through a third country from the Member State and the identification document, completed and issued by an authorized veterinarian, certifies that, prior to leaving the Union, the animals:
• have been vaccinated against rabies as provided in Article 10(1)(b);
• and have undergone a titration test to determine the level of rabies antibodies as provided for in Article 10(1)(c), except in the case of the exception provided for in Article 12. (in the case of transit – declaration template: Annex I, Part 2 of Regulation (EU) No 577/2013).

To enhance the phytosanitary safety of Member States, new provisions of Regulation (EU) 2017/625 of the European Parliament and of the Council on official controls and other official activities entered into force in the European Union on14 December 2019.

Under EU plant health regulations, travellers entering the EU from third countries may not bring any plants or plant materials into the EU unless they are accompanied by an official certificate (a so-called phytosanitary certificate) issued by the competent plant health authority in their country of origin. The only exceptions to this rule are bananas, coconuts, dates, pineapples, and durians, as these fruits do not pose a risk. The absence of such a certificate results in prohibition on importation. If individuals arriving in the European Union from third countries are in possession of other plant products, fruits, and vegetables (except for the five mentioned above), they must place them in the appropriate containers provided at the border crossings.

The restriction on the importation of mentioned types of goods into the EU also applies to shipments of fruit, vegetables, plants, and plant products sent from third countries to individuals, which are not intended for commercial purposes but are ordered remotely (e.g., by email, telephone, or the Internet) by consumers.

Consignments of goods subject to phytosanitary regulations undergo documentary, identification, and health inspections, which are generally conducted by competent inspectors from the border offices of regional plant protection and seed inspection inspectorates. The purpose of the inspection is to verify the goods and accompanying documentation to ensure that the import of the relevant goods of plant origin into the European Union does not pose any phytosanitary risk, and that the imported plants, plant products, and other items comply with the requirements of EU plant health regulations.

Border phytosanitary inspections of plants, plant products, or other items imported from third countries, as part of measures to protect against plant pathogens, are conducted at border inspection points.

For more detailed information, please visit the website of the State Plant Health and Seed Inspection Service at the following link: http://piorin.gov.pl/

Importation of food of animal origin (meat and dairy products) from abroad is subject to very strict regulations.

EU regulations, in particular Commission Regulation (EC) No 206/2009 of 5 March 2009 on the introduction into the Community of private consignments of products of animal origin and amending Regulation (EC) No 136/2004 (OJ EU No. L 77, dated 24 March 2009, p. 1, as amended), establish the following rules for trade in private consignments containing products of animal origin:

• no meat, edible offal, or dairy products (including pasta, pastries, and processed vegetables, provided they contain meat or milk) may be brought into the EU without undergoing veterinary border inspection;
• importation of up to 2 kg in total weight of powdered infant formula and special foodstuffs required for medical reasons is permitted, provided that these products do not require refrigeration until opened, are packaged brand-name products intended for direct sale to the end consumer, and the packaging is unopened, unless the contents are currently in use;
• regarding fishery products, the import of gutted fresh or processed products is permitted up to 20 kg or the equivalent weight of a single fish, depending on which of these values is higher;
• regarding products intended for animal feed, only special pet food required for medical reasons may be imported, provided that the quantity of food imported does not exceed 2 kg, the imported products do not require refrigeration until opened, the products are packaged branded goods intended for direct sale to the end consumer, and their packaging is intact, unless the contents are currently in use.

All animal products that do not meet the requirements must be destroyed on arrival in the EU (such products must be placed in special containers at border crossings).

According to Article 68(5) of the Pharmaceutical Law, the importation of a medicinal product from abroad into Poland for personal medical use, in quantities not exceeding five of the smallest available packages, does not require the consent of the President of the Office for Medicinal Products, Medical Devices, and Biocidal Products. However, this exemption does not apply to narcotics and psychotropic substances, including painkillers, the importation of which from abroad is regulated by separate provisions.

Travelers leaving Poland and going abroad may only take medicinal products for their own personal use, in quantities sufficient for the duration of their trip and stay abroad (specific quantity limits are set by the regulations of individual countries). For certain medications, such as insulin administered via injection, travellers must carry an appropriate document issued by their treating physician, who confirms with their signature the traveller’s medical condition, the medications they are taking, and the necessity of using syringes, an applicator, or other medical devices. It would be best if this document is translated into the language of the country the traveller is visiting.

The shipment of “medical products” abroad and to Poland via postal mail between individuals is prohibited.

In accordance with the provisions of Regulation (EC) No. 116/2009 and the Act on the Protection of Monuments, the export of cultural goods (monuments) outside the EU customs area is subject to the requirement to present an appropriate permit. In Poland, there are three types of permits in this regard:

• single export permit – issued by the Minister of Culture;
• multiple individual permits for temporary export – issued (at the request of a natural person) by the Provincial Conservator of Cultural Heritage;
• multiple general permits for temporary export of cultural artifacts abroad – issued (upon request by a museum or other cultural institution) by the Provincial Conservator of Cultural Heritage.

The requirement to obtain an export permit generally refers to so-called “movable cultural property” that falls under one of the categories listed in Article 51 of the Act on the Protection of Cultural Property. These categories include, among others:

• paintings created using any technique and on any type of material, which are more than 50 years old and have a value exceeding 40,000 PLN;
• created on any kind of watercolour, gouache, or pastel material, which are more than 50 years old and have a value exceeding 16,000 PLN;
• drawings created using any technique and on any material that are more than 50 years old and have a value exceeding 12,000 PLN.

If cultural artifacts are exported without the permit referred to above, and the characteristics of the artifact indicate that its export requires a permit, the Border Guard or customs authority may require the person exporting the artifact to present documentation confirming that the exported artifact does not require a permit. Such documentation may include:

• assessment indicating the date of origin of the antique – issued by a cultural institution specializing in the care of cultural artifacts, an expert appointed by the minister responsible for culture and the protection of national heritage, a business entity specializing in the trade of cultural artifacts within Poland, or a public administration body;
• valuation of the antique – performed by a cultural institution specializing in the care of cultural heritage, an expert appointed by the minister responsible for culture and the protection of national heritage, or a business entity specializing in the trade of cultural heritage items within Poland;
• invoice – containing information that identifies the item, issued by a business entity specializing in the trade of historical artefacts within Poland;
• confirmation of the import of a cultural artifact into Poland—including a photograph of the artifact—issued at border crossings by customs authorities or, in their absence, by the Border Guard.

The inspection carried out by the Customs and Tax Control Service involves checking if the relevant natural persons, legal persons and organisational units without legal personality are complying with the law.

Customs and tax control covers compliance with customs regulations and other regulations related to the import and export of goods within the customs territory of the European Union and third countries, in particular regulations concerning goods subject to restrictions or prohibitions and foreign exchange regulations concerning restrictions and obligations specified for residents and non-residents and the conditions of foreign exchange permits granted on their basis.

Customs and tax inspections also cover the type of fuel in the tank of a means of transport, mail shipments, road traffic in the manner and cases specified in the Road Traffic Act, and road transport on the terms specified in separate regulations.

In accordance with Article 64(1) and (2) of the National Tax Administration Act, travellers are required to undergo customs and tax inspections, in particular:

• providing Customs and Tax Control officers with documents related to the subject of the inspection;
• show your ID to a Customs and Tax Control officer and present all documents necessary to establish your identity;
• enable the inspection of goods and means of transport, including the use of technical devices and sniffer dogs;
• inspect goods and means of transport, using technical devices and sniffer dogs;
• body search;
• stopping and making the means of transport available for the inspection;
• giving evidence as a witness;
• consent to the examination;
• consent to goods testing, including the possibility of taking samples;
• consent to affix the official seals on goods or means of transport;
• consent to gather and securing of all necessary materials related to the inspection including filming, photography, and audio recording;
• participation in control activities carried out by the Customs and Tax Control officer.

According to Article 64(5) of the National Revenue Administration Act, a traveller subject to inspection is obliged to follow instructions on how to behave to perform the activities specified in points 2, 3, 4, and 5 above or to avoid an immediate threat to the safety of persons or property.

In accordance with Article 72(2) of the National Revenue Administration Act, travellers subject to inspection are required to perform, at their own expense, activities facilitating the inspection, in particular unloading, presenting, and reloading goods after the inspection has been completed.

At the same time, according to Article 62(5) and (6) of the National Revenue Administration Act, travellers have the right to request that Customs and Tax Control officers performing duties at border crossings present their personal identification badges. If the inspection is carried out outside the customs office (e.g., on access roads to the border crossing), the plainclothes Customs and Tax Control officers conducting the inspection without the traveller's request, and a uniformed Customs and Tax Control officers, at the traveller's request, are required to present their service ID and authorisation to carry out the inspection.

The territories of the EU Member States form a single market in which, among other things, the free movement of goods is ensured – Article 26(2) of the Treaty on the Functioning of the European Union (consolidated version: OJ C 115, 09.05.2008, p. 47). By creating a single market, the EU Member States formed the customs union, ceased to use national customs tariffs, and adopted a single external and Community customs tariff applicable only to goods imported from the third countries.

It means that import (intra-Community acquisition) into Poland of goods in free circulation in other EU Member States is not subject to customs duties and do not require customs declaration.

Despite such widely applied freedom of movement of goods, EU Member States are not completely deprived of the possibility of applying certain restrictions or prohibitions on import, export and transit of goods of foreign origin. This is stated in Article 36 of the above-mentioned Treaty, which allows each Member State to introduce restrictions/prohibitions regarding:

• moral and public order reasons,
• public safety,
• protection of human and animal health and life or protection of plants,
• protection of national cultural assets of artistic, historical or archaeological value, or
• protection of industrial and commercial property.

In addition, intra-Community acquisition of goods subject to excise duty in Poland is, as a rule, subject to excise duty in accordance with the regulations in force in Poland.

According to Article 34 of the Excise Duty Act, intra-Community acquisitions (imports) of excise goods with excise duty paid in the territory of an EU Member State by a natural person shall be exempt from excise duty where those goods are transported by that person personally for his/her own use and where those goods are not intended for commercial purposes. The purchase of excise goods in quantities exceeding the quantities specified below indicate commercial use:

• tobacco products:
• cigarettes – 800 pcs,
• cigarillos (cigars weighing ≤ 3 grams/piece) – 400 pcs,
• cigars – 200 pcs,
• smoking tobacco - 1 kilogram;
• alcoholic beverages:
• wine and fermented beverages – 90 liters, including sparkling wine 60 liters,
• beer – 110 liters,
• intermediate products – 20 liters.

Pursuant to Article 126 of the VAT Act, natural persons who do not have a permanent place of residence in the EU are entitled to claim a refund of VAT paid on goods purchased in Poland, which were exported outside the EU in the traveller's personal luggage in an undamaged condition. The place of permanent residence of such a natural person is determined by a passport or other document confirming their identity.

VAT refund is only available for goods purchased from authorized sellers whose points of sale are marked with a sign indicating this possibility (“VAT REFUND for tourists”).

VAT refund may be requested if the purchased goods were exported by the traveller who 200 litres is purchased them outside the EU no later than on the last day of the third month following the month in which the goods were purchased.

In accordance with the provisions of the Regulation of the Minister of Finance of March 28, 2011, on templates: the logo informing travellers about the possibility of purchasing goods eligible for VAT refunds at points of sale and the stamp confirming the export of goods outside the European Union, as well as specifying the necessary data that should be included in the document used for refunding tax to travellers (Journal of Laws of 2014, item 426 and of 2017, item 363) – the basis for VAT refunds is the presentation documents issued by the seller, containing in particular the traveller's surname and first name, address, identity document number, name of the goods sold, measure and quantity of goods, net unit price of goods, net value of goods, VAT rate and VAT amount, the gross value of the goods, the total amount of VAT, and the total gross value of the goods, as well as other required data, under which the EU customs authority confirms the fact of exporting the goods outside the EU customs territory. The document should be accompanied by a receipt from the cash register issued by the seller.

In addition, in accordance with the provisions of the Regulation of the Minister of Finance of June 23, 2017, on the minimum total value of purchase for which a traveller may claim a refund of tax on goods and services (Journal of Laws, item 1248) the minimum total value of purchase, including VAT, indicated on the document issued by the seller, at which a traveller may claim a refund of the VAT paid, is PLN 200.

For items purchased by the traveller between 1 June 2016 and 31 July 2017, this amount was PLN 300.

VAT refund to tourists is made in cash or cashless form by the seller from whom the goods were purchased, if they meet the conditions specified by law, or by entities acting as intermediaries in tax refunds, which have concluded tax refund agreement with sellers. The addresses of tax refund points should be available in stores that have signed agreements with intermediaries.