The Treasurer’s Guide to Trade Finance

Poland

Principal exports

Machinery and transport equipment, semi-
manufactured goods, manufactured goods, food,
and livestock.

Import/export documentation

Within the EU: no documentation
requirements, but a commercial invoice is
typically included.

Outside the EU: commercial invoice, customs
declaration, bill of lading, packing list and,
sometimes, a certificate of origin.

Licences

Imports

ƒ Goods/items that are subject to international
controls.

Exports

ƒ Licences without quotes are required to
export radioactive materials and military and
dual-use items.

ƒ Export licences with quotas: aluminium,
copper waste and scrap, lead, nickel, tin,
and zinc.

Tariffs/Taxes

Imports

ƒ Tariffs on imports from outside the EU are

set according to the EU’s common customs

code, with higher rates for agricultural

imports.

Exports

ƒ None.

Financing requirements for imports/

exports

ƒ None.

Prohibited items

ƒ Imports that are prohibited in accordance

with EU regulations and UN Security Council

resolutions, such as items deemed a threat

to fauna and flora and national security.

ƒ Additional items prohibited for import:

asbestos, various dangerous chemicals and

various ozone-depleting substances.

ƒ Exports that are prohibited in accordance

with EU regulations and UN Security Council

resolutions.

ƒ Additional items prohibited for export: ozone-

depleting substances and specific species

of poultry.

ƒ Bituminous mineral oils and petroleum

oils are prohibited from being exported to

Montenegro or Serbia.

Poland imports exports

Trade information

Key trading partners

Imports by origin

EU 58.6%

Russian

Federation 12.6%

China 8.8%

USA 2.3%

South Korea 2.2%

Other 15.5%

Source: WTO, September 2012

Exports by destination

EU 77.1%

Russian

Federation 4.7%

Ukraine 2.6%

Norway 2.1%

USA 2.0%

Other 11.5%