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How To Export To Poland
I. Customs Valuation:
What are the duties and taxes to be paid at Customs?
Duties
A. Duties
A. Duty- Duties
vary according to the product or service that is exported. Each
product has a harmonized system number (also known as a Schedule
B number) which identifies the product internationally. Harmonized
system codes can be found on the Internet by performing a keyword
search on the Census Bureau web site at: http://www.census.gov/foreign-trade/www/sbsearch.html#keyword
or by calling the U.S. Customs Service at Tel: (202) 301-457-3492.
Once the exporter has a harmonized system code for his/her product,
contact the Central and Eastern Europe Business Information Center
(CEEBIC) at tel (202) 482-2645, fax (202) 501-0787 or email ceebic@usita.gov.
The definition of the customs value was amended in mid-1995 to bring
it into line with GATT arrangements. The duty is assessed on the
cost, insurance and freight (CIF) of the product as listed on the
invoice. Since then, this definition has been very similar although
not identical, to that of customs value contained in the EU Customs
Code.
Customs duties apply to all products imported into Poland. Tariffs
range from 0% to 90%, with the average between 8-12%. The customs
duty code which is currently binding in Poland has different rates
for the same commodities depending on their country of origin. -Info-line
of the Central Office of Customs: (48-22) 694-3194
B. Import Tax
There is no import tax in Poland.
C. VAT
The value-added tax is a European-type of sales tax that is applied
at all stages of production of a good, and is also applied to export
transactions. The rate in this country is 22%. The VAT is assessed
on the CIF plus the amount paid in duties.
Businesses with an annual turnover of less than PLN 80,000
are not required to register for VAT purposes, but they may
register voluntarily if they so wish.
Although based on EU models, there are important differences
in the Polish VAT system particularly governing cross-border
services. The key test under Polish VAT law is where the performance
of services occurs, rather than where the invoice is issued
to or from. In consequence, the Polish VAT may not be paid by
non-Polish companies that pay for domestic services that are
provided by foreign entities and may suffer input VAT on the
cost of these services on a "reverse" or self-charge basis.
The VAT paid in the latter situation is an absolute cost as
reverse-charged VAT is irrecoverable under Polish legislation
(treated as output VAT) a significant difference compared to
most EU VAT regimes.
In practice, payment of VAT is still due on the 25th of the
month following the month when the transaction occurred, despite
previous legislation moving the payment date to the 15th of
the month. This practice may change with a change in administration
at the Ministry of Finance.
What is the VAT rate?
Up to December 31, 1998, all goods and services that are the
subject of taxable activities but are not included in classifications
issued by the Central Statistical Office (GUS) are subject to
the 22% VAT rate.
There are three VAT rates: 0%, 7% and 22% depending on the
product. The VAT is levied on the CIF value of the product plus
duty plus excise tax (if applicable). -VAT was introduced in
1993, replacing a turnover tax. In 1995, VAT applied at three
rates: 0% for meat, dairy and other agricultural products, and
all goods and services for export; 7% for some agricultural
machinery, health products, some processed food, some items
for children (such as clothing and games), coal, gas, electricity
and building materials; and 22% for all other goods and services.
Changes for 1996 include raising the rate for energy services
(coal, gas, electricity) and building materials from 7% to 12%.
Domestic publishers of books and periodicals, music scores
and maps, Braille publications, services connected with the
sale of the above goods and concluded through services of an
agent commission, intermediation, or commission sale contract
are subject to a 1% VAT rate for 1997 and a 2% VAT rate for
1998. These VAT rates apply also to the imports of: printed
books and brochures, newspapers, periodicals and magazines containing
advertisement; printed or hand-written music scores, illustrated
or bound; map topographical and printed atlases and plans; publications
in Braille.
Medicine, pharmaceutical products, and medical materials,
and services connected with the sale of the of goods will continue
to be subject to a 0% VAT for 1997. However, a 2% VAT will be
in force for 1998, a 4% VAT for 1999 and a 7% VAT for 2000.
The Polish VAT system is also characterized by very severe
penalties for improper compliance. In the case of an output
VAT misstatement, a 100% penalty is usually imposed together
with penalty interest (currently 0.14% per day) on the delayed
payment. In case of an input VAT misstatement 300% penalty along
with penalty interest for delayed payment applies.
The Polish VAT system is modeled on the European union regime
with a few significant differences. Generally taxable persons
making taxable supplies in the course of their business must
charge VAT on the sales made (output VAT). Output VAT for the
seller, becomes the purchaser's input VAT. Input VAT is recovered
by offset against output VAT and any surplus is usually carried
forward against future VAT liabilities. Refunds can only be
made where a company is consistently carrying forward surplus
input VAT (e.g. and exporter) or of the surplus is due to fixed
asset purchases or contributions in kind. Items subject to VAT
that are imported will be assessed VAT at the border as part
of customs clearance. The value used for VAT purposes is the
cost inclusive of all customs, excise duties and import tax.
According to the legislation on Polish VAT, in a situation
where the payment for services rendered in Poland is transferred
to an entity having its seat abroad and not registered for Polish
VAT, VAT is to be self-assessed by the Polish recipient of the
service (reverse-charge mechanism). Such VAT paid on imported
services is not recoverable by the Polish company, but can usually
be treated as a cost of gaining income for corporate tax purposes.
A registered taxpayer has the right to issue VAT invoices
with output VAT and reclaim the input VAT either by deducting
this amount from his output VAT of the same month or in the
following month, or through a direct refund from the tax office.
Generally, only input VAT of the same month or in the following
month, or through a direct refund from the tax office. Generally,
only input VAT incurred on the purchase of goods and services
attributable to taxable supplies (including those zero rated)
may be recovered fully by the taxpayer. Input VAT relating to
nontaxable operations is not reclaimable. If the amount of deductible
input VAT is higher than the amount of output VAT in the settlement
period, the taxpayer has the right to reduce the tax due for
the subsequent periods by this difference and can, in some cases,
as for a refund to be made to his bank account.
D. Excise taxes, consumption, or luxury taxes
What excise, consumption or luxury taxes exist?
Poland's excise tax was introduced under the terms of the
Law of January 8, 1993 concerning the taxation of goods and
services and excise duty (Dz.U.No 11 item 50 and subsequent
amendments). The excise tax applies to goods both imported and
produced in Poland including those products listed below. The
liability to pay excise tax falls upon the importer and manufacturer.
Products subject to excise tax with tax rates: lubricants
and special oils, 5%; wine and wine products, Zl. 0.5-0.8 per
liter; beer, Zl. 0.54-0.92 per liter; other alcoholic beverages,
Zl. 320-423 per 10 liters; tobacco products, Zl. 33.80-51.30
per 1,000 pieces; motor fuels, Zl. 618.30-788.30 per ton; petrol,
Zl. 273.80-403.80; perfume, 20%; salt, 15%; playing cards, 25%;
fur and leather products, 15-20%; chewing gum, 20%; matches,
Zl. 0.06 per 1,000 units; sophisticated electronic equipment
and video cameras, 10%; passenger cars, 10%; gasoline and shotguns,
20%; betting and game equipment, 15%; ocean-going yachts, 10%;
sailboats and recreational motor-boats, 15%. Excise tax is levied
on top of the customs tariff. In most cases, imports of these
goods are subject to duties at higher rates than domestically
produced goods.
Excise taxes also apply to such packaging materials considered
to be environmentally unfriendly. The products and their taxes
include plastic balloons (Zl. 0.50 each); plastic drums (Zl.
6 each); plastic cases (Zl. 0.75 each); plastic bottles holding
up to 1.5 liters (Zl. 0.03 each); and plastic bottles over 1.5
liters (Zl. 0.5 per liter).
For most goods excise duty may not exceed 25% of the manufacturer's
price or 45% of the customs value, inclusing customs duty, on
goods purchased from an importer. However, in the case of vodka
and spirits the rates are 95% and 190% respectively; in the
case of petrol, wine products, beer and other alcoholic beverages,
and tobacco products the rates are 65% and 190%; and in the
case of cars worth over 8000 ECUs, 40% and 65% rates apply.
In the case of imported excisable goods, the basis for the
calculation of excise duty is their declared customs value plus
customs duty calculated at the basic customs rate plus imported
tax. This applies even if, on the basis of other statutes, the
goods have been wholly or partly exempted from customs duties
or if the customs duty was suspended or preferential rates of
custom duty applied. If the basic rate of customs duty is not
specified the independent rate applies.
The basis for the assesment of excise on goods produced in
Poland is the sales value of these goods (exclusive of VAT).
When goods are imported, the basis for the assessment of excise
is the customs value (increased by customs duty at the basic
rate) plus import tax. Where excise rates are determined on
the basis of quota rates (for example, in the case of oil and
fuel), the basis of assessment is the quantity of excise goods.
The excise tax base for imported goods subject to this tax
is the customs value plus customs duty due.
Export items are free of the excise tax.
E. Exemptions from taxes and duties (such as equipment as part
of investments)
What exemptions exist?
Most products and services are exempt from the licensing process.
The customs law allows the possibility of exemption from customs
duty of goods imported under the following terms: products made
under contract by international joint enterprises, and the fulfilment
of contracts between Polish and foreign firms concerning direct
cooperation in manufacturing and in scientific fields-as defined
by international agreements.
Also exempt from customs duties is equipment intended for
the internal use of international companies or foreign institutions,
enterprises and organizations with offices or premises in Poland,
provided that such equipment is not resold within three years
of the date of import clearance and provided that such exemptions
are reciprocal. Because of such reciprocality the following
countries are entitled to exemptions: Algeria, Austalia, the
Bahamas, Bulgaria, Cyprus (apart form the furniture and air
conditioning equipment), Estonia, Hong Kong, Hungary (in the
form of temporary clearances), Latvia, Mexico, Morocco (only
companies investing in Poland), North Korea, Slovakia, the United
Arab Emirates, and Vietnam (office equipment only). This exemption
also covers import tax, excise duty and the VAT.
Under the terms of the Law of June 14, 1991, concerning Companies
with Foreign Participation (Dz. U. No 60/91 item 253 and subsequent
amendements), joint-venture companies are entitled to exemption
from customs duties on fixed assets which are contributed to
the company as an initial investment in kind (non-monetary investment)
as set out in the company's founding agreeement. It is a condition
of exemption that goods so exempted are not resold during a
period of three years from the day of customs clearance. Goods
exempted from customs duty cannot be exempted from taxes (import
tax, excise duties and VAT). These taxes are calculated on a
tax base not including customs duty.
Certain imports are exempt from VAT if they are exempt from
customs duty, such as the personal effects of travellers, temporary
imports (of goods other than capital assets), goods donated
by international organizations or foreing governments, and personal
goods imported by those taking up permanent residence in Poland.
The customs law allows the possibility of exemption from customs
duty of goods imported under the following terms: products made
under contract by international joint enterprises and the fulfilment
of contracts between Polish and foreign firms concerning direct
cooperation in manufacturing and in scientific fields-as defined
by international agreements.
II. Quotas- Some countries limit the number or amount
of certain goods entering their country.
What quotas exist?
Duty free quotas, or zero duty quotas, have been applied within
certain industries including the automotive, computer, and pharmaceutical
sectors in Poland. U.S. and foreign firms have benefitted from
these quotas. In some instances the quotas are targeted to products
originating from specific export regions (e.g. cars from the
E.U.), and in others they have been assessed to help protect
local industry (e.g. pharmaceutical), to help develop industries
(e.g. computer parts and components), or to protect the environment
(pollution control products that fall under HA 8421).
One of the most important recent changes in policy was Poland's
implementation on July 1, 1995, of the Uruguay Round trade agreement.
The agreement established for the first time bound tariffs for
all products in the Polish schedule, and for import-sensitive
agricultural products it replaced variable levies (in effect
since June 1994) with tariff rate quotas.
Tariff rate quotas will offer significant import protection
for products such as beef, pork, poultry meat, wheat and rye
flours, grapeseed oil, some processed food products, yeast,
sauces, alcohol and tobacco products. For U.S. agricultural
trade, this new import regime has had the biggest impact on
access for poultry meat, which accounted for nearly half of
U.S. agricultual exports to Poland in CY 1994 and 1995. The
tariff rate quota for poultry meat, which will be adjusted upward
annually as Poland's domestic output expands, will be 31,314
tons for CY 1997 and about 35,275 for 1998. The above-quota
tariff is presently set at 60%, which is one-half the maximum
rate that Poland may apply under the Agreement.
Certain goods are subject to import qotas in Poland. These
include: gasoline, diesel fuel and heating oils; wine and other
alcohols; and cigars and cigarettes.
How are quotas allocated? (For example, to importers
via a public tender.)
The Ministry of Foreign Economic Relations issues import permits
and concessions, and regulates quotas.
III. Import Licenses- are needed for importing certain goods.
What goods need import licenses?
In general, the trade of goods and services is not restricted
in Poland. In some areas, including import of strategic goods
(e.g. police and military products, radioactive elements, weapons,
transportation equipment, chemicals) a license or concession
is required. Imports of beer and wine, gas, and certain agricultural
and food products (including dairy, poultry, and tobacco products)
are also licensed. A permit is necessary to sell imported alcoholic
products. A phytosanitary import permit issued by Plant Quarantine
Inspection Service is required fo the import of all live plants,
fresh fruits, and vegetables into Poland. Several common weekd
seeds have quarantine status which hampers U.S. grain and oilseed
export to Poland. Who issues import licenses? (Include contact
information)
The Ministry of Foreign Economic Relations issues import permits
and concessions, and regulates quotas. However, other Polish
ministries have special jurisdiction over products such as tobacco
(Ministry of Agriculture); permits related toair, sea, or road
transport (Ministry of Transportation); industrial goods (Ministry
of Industry); or natrual resources (Ministry of Environmental
Protection). The list of products requiring import certification
is always subject to change, and appears to be growing. U.S.
exporters should ascertain whether their product requires import
certification before shipping.
Ministry of Economy
Plac Trzech Krzyzy 5
00-950 Warsaw, Poland
Tel: (48-22) 693-5000
Fax: (48-22) 628-6808
In most cases, before an issuing ministry grants permission
on a product, the product must be reviewed and recommended for
import into Poland by one or more inspectorates or technical
associations, depending on the nature of the product. This can
be a costly, lengthy and confusing process for the U.S. exporter
and the Polish importer alike. It is often necessary to submit
samples of products or equipment for testing, regardless of
the issuance of previous import licenses or international certificates.
The presentation of detailed documentation on a product is a
must and all requests by relevant inspection agencies should
be strictly adhered to in order to speed-up certification procedures.
When satisfied, the inspecting agency will make a positive
or negative recommendation for import to the appropriate Polish
ministry. Once import is approved for a specific product, further
imports of that product are free from additional regulation.
U.S. companies with several lines of like products (e.g. pharmaceutical,
food preparation, or chemical products) should begin the approval
procedure on all products they anticipate they will export to
Poland as early as possible.
Some products, once imported, also require registration. This
is particularly true of products that come into contact with
or can affect the health of the consumer. In the case of hazardous
materials the importer must receive permission to use the product
before applying for a concession to import the product into
Poland.
Importers of meat products must obtain a veterinary permit
and each consignment must be accompanied by the health certificate
issued by USDA's veterinary authorities. Veterinary permits
are also required for the import of live animals, semen and
embryos. Veterinary permits for breeding livestock, semen and
embryos are not issued unless approved for the importation is
recieved from the Central Animal Breeding Office.
Beginning in January, 1997, a new Polish regulation went into
effect requiring that imported products (including food and
agriculture products) be inspected to check if they meet Polish
standards. The inspection agency, Centralny Inspektorat Standardyzacji
(CIS), is charged with ensuring the "quality" of products offered
on the Polish market. So far, the CIS inspection has not noticeably
hindered trade in food products.
A license is also required for temporary import of goods,
which takes place in Poland under Customs supervision. Written
confirmation is required, stating that the goods will be sent
out of Poland on specific dates. A deposit is required for the
import of the goods subject to clearance to equal the value
of the goods to be exported or the total import customs duty
and taxes. Commercial samples of zero or low value can usually
be free of customs duty, by means of a written statement to
Polish Customs confiming the value of the sample that it will
stay in the possession of the importing entity. Temporary imports
may also enter Poland under an ATA Carnet. Promotional materials
must be clearly market "no commercial value" in order to clear
customs. A new Customs Law took effect January 1997 and harmonized
Polish law with European Union customs regulations.
As noted above, certificate of origin documents are required
for importation. Labeling and packaging requirements also vary
depending on the product. Consumer goods require a product description
in Polish somewhere on, or inside the package. Packaging should
clearly contain the country of manufacture. Packaged or canned
food products require Polisah language labels containing: the
product composition, nutritional value, a "best before" date,
the narme and address of the producer, and the product weight.
Some U.S. companies have found that using the English language
somewhere on the packaging (e.g. product name, promotional slogan)
helps give the product additional prestige or value in the eyes
of the Polish consumer.
IV. Export Licenses - Most high-tech western technology
can flow into Central and Eastern Europe without a U.S. export
licenses. However, the products which need an export license are
different for every individual country and are constantly changing.
In general, defense products and equipment such as optical equipment
and software, which may have a dual usage, require an export license.
Export licenses can be obtained from the Commerce Department's
Bureau of Export Administration (BXA). BXA coordinates the licensing
process with the Departments of State and Defense.
If an exporter has a product that he/she thinks may need a license,
he/she must determine the Export Commodity Control Number (ECCN).
He/she can also obtain this number from by filling out the BXA-748
Multi-purpose Form. This form can be obtained by calling BXA's
form request line at (202) 482-3332. This form also serves as
the application for the export license itself if it turns out
that a export license is required. BXA's telephone number for
specific questions about export licenses is (202) 482-4811.
V. Standards and Quality Control
What goods are subject to special standards requirements?
-In 1992 Poland signed an association agreement with the European
Union that lowered or eliminated tariffs on many E.U. produced
goods imported into Poland, while tariffs on U.S. products remained
the same. The U.S. was able to negotiate more favorable rates
for a number of product categories, but many U.S. products are
still at a disadvantage compared to European competitors.
-The most recent revision of the Polish customs tariffs took
place on January 1, 1997. The average rate of duty in this new
customs tariff is 7.73% for industrial products and 19.52% for
agricultural and food products. The recent revision allowed Poland
to adjust its foreign trade regulations to World Trade Organization
and European Union standards.
-Starting January 1, 1998 about 1,400 differrent products will
probably require a "B" mark certificate (for "bezpieczenstwo"
or "safety" in Polish) to clear customs (domestically-produced
products also require certification). This requirement was expected
to be introduced beginning in 1995, 1996 and then 1997, but was
postponed for the last three years. The list of goods which require
the certification, orignally published in 1994, was modified in
May 1996 and in April 1997. Testing for the "B" mark is performed
by the Polish Certificate and Testing Center (PCBC) or one of
the fifteen specialized institutes authorized and supervised by
the PCBC. Firms selling goods without the B mark, or manufactured
inconsistently with the mark, are obligated to pay fines amounting
to 100% of the value of the goods sold.
-The new standards are intended to protect the Polish consumer,
as there is currently no umbrella legislation in Poland covering
product safety or product liability (although legisltation is
pending). The list of products is extremely diverse, from wire
rods, steel pipes and castings to auto parts, bicycles, personal
computers, fertilizers, cellophane, and shampoo.
-According to officials at the Ministry of Economy, Poland should
pass a product liability law in 1997. The law is key because it
would provide for third party certification. This law would also
allow for manufacturers to self certify adherence to quality standards
to be sufficient proof of product quality. Until the law is passed,
it is, however, not possible to rely on manufacturers' statements,
and products must be tested in order to be certified.
-Foreign certificates such as the European C mark and ISO 9000,
will accelerate the certification process. However the law is
not clear and guidance from the PCBC and testing centers is vague.
Information regarding prices for testing products is also inconsistent
and sometimes vague or unavailable. In most cases testing procedures
are taking a long time. The Commercial Service advises U.S. exporters
to contact CS/Warsaw to determine whether or not their products
would be subject to the requirements and for the latest information
on the issue.
-Polish standards describing a wide range of products have been
developed by a central institution, the Polish Standards Committee
(PKN), over the years. These standards have a PlN. Prefix. The
Government of Poland, through its ministries, decides which of
them are obligatory. Also ministerial regulations clarify what
standards a particular product must meet to be admitted into Poland.
Standards worked out by industry branches or indutrial associations,
were market BN. They defined products of a particular industry
branch and initially they were only valid for specialists in this
particular branch of industry. Over the years they received national
status and were listed together with the national standards. The
prefixes PN and BN still exist. Descriptions of these standards
are available at the central library of PKN.
-Central Library of PKN
Committee at ul. Elektoralna
Warsaw, POLAND
-In the case of many building products new to Poland no standards
exist. However, when introduced into the Polish market the products
need to have documentation certifying that they are in conformity
with existing standards. They therefore must receive technical
approval, a document issued by designated research/development
institutes.
-The central institution performing these tests for a majority
of building products/materials is the Institute for Building Technology
(ITB). It deals with products like siding, roof shingles, bricks,
etc. The Institute is located in Warsaw. Recently, Minister of
Construction Blida authorized the Research-Development Center
for Insulation Industry Development (Centralny Osrodek Badawczo-Rozwojowy
Przemyslu Izolacji-COBRITI) to also perform the tests for technical
approvals. This institute is located in Katowice and according
to the information from American companies that have contact with
the Institute, it processes applications for technical approvals
faster than ITB.
-Some building products, after receiving technical approval,
or when PN or BN standards can be applied in their case, may still
require the "B" certificate. They must then go through the certification
process designed by PCBC. The standards for the "B" Certificate
are available only at the PCBC. This certification process takes
time. However, the official regulations specify that this process
should not exceed 3 months.
With new regulations requiring a large number of products to
have a certificate, the work load of the institutions conducting
the tests increased immensly. As a result these institutes are
unable to meet deadlines. Since time is often one of the most
important factors for a marketing organization introducing new
products, this is one of the most important problems which needs
attention from the Polish authorities.
Conformity with ISO 9000 is relatively rare although over 60
Polish companies are certified. -The import of some products is
prohibited. These include: two-stroke engine cars; automobiles,
racing cars and vans older than ten years; and trucks older than
three years.
Does the country recognize mandatory technical or quality
tests?
Does the country reconize EU Certification? What documents?
Yes. Poland is cooperating with the European Union (E.U.) To adopt
E.U. principles in the field of standards and conformity of Polish
laws with those regulating these matters within the E.U. The E.U.
will assist Poland with intergrating Community legislation into
the Polish legal system. The E.U. and Poland agreed that the Polish
testing laboratories and other institutions issuing certificates
will be checked in view of their conformity with the European
directives. After the testing bodies are checked and results are
positive, a list of these institutions will be published in the
Official Journal of the European Community. All products then
tested by these bodies will be automatically accepted in the E.U.
as well as Poland without any additional procedures.
Poland will introduce changes into its legal system to achieve
an E.U. compatible certification system. Before the new legislation
is introduced all products originating from the E.U. and subject
to third party certification in the E.U., will be admitted into
Poland, the testing reports and certification documents produced
by notified bodies in the E.U. will be reviewed and after that
E.U. products will be automatically given the "B" Safety Certificate
by an appropriate Polish certification body.
Products which do not require any certification in the E.U.
and for which certifications are required in Poland, will be eliminated
from the list of products subject to mandatory certification.
This process will be intorduced gradually and completed through
the end of this year.
E.C. Association Agreement: As mentioned before Poland
implemented trade provisions of an Association Agreement with
the European Community (now theEuropean Union) in 1992, which
lowered or eliminated duties on most E.U. exports to Poland.
EFTA and CEFTA: A trade agreement with the European Free
Trade Association (EFTA) countries (Iceland, Norway, Switzerland,
and Liechtenstein), and the Central European Free Trade Agreement
(CEFTA) including Poland, Hungary, Romania, Slovakia, and the
Czech Republic, have allowed additional customs duty relief for
Poland. The CEFTA agreement signed n December of 1992, allowed
for a staged reduction of customs duties on three separate lists
of products among the member countries through the year 2001.
-The EFTA agreement which came into force November 1993, allowed
for duty free trade in manufactured goods, fish and fish products,
an certain agricultural products between the EFTA countries and
Poland. All trade barriers are expected to be removed between
Poland and EFTA by the year 2000. 80% of Poland's exports to EFTA
countries are now duty free, as are about 25% of its imports.
Poland's trade with EFTA countries constitutes about 15% of its
foreign trade.
-Poland is bound as a party to the agreement establishing the
World Trade Organization (WTO), and also from free-trade agreements
concluded with the EU, EFTA and CEFTA.
Are any goods subject to quality control?
Labeling requirements are defined in a Council of Ministers
Regulation dated May 30, 1995, which took effect on July 10,
1995. Ministries set rules for products under their supervision.
All labels must be in Polish; supplemental use of other languages
is permitted as well.
Labels of foodstuffs and cosmetics must include information
on unhealthy substances. Food items must display the product
name, a full list of contents (including additives), net quantities,
storage conditions and the name and address of the manufacturer
and packager. Instructions on maintenance and energy consumtion
are mandatory.
Expiration dates are mandatory for foodstuffs, cosmetics,
chemicals and medicines.
All the labels must show the product price, quality certification,
safety mark, and name and country of the producer.
The State Trade Inspection closely monitors conformity. Violators
receive fines: in extreme cases, licenses may be revoked.
What Ministries should be contacted for what goods? Ministry of the Treasury
36 Krucza St./6 Wspolna St.
00-522 Warsaw, Poland
Ministry of Land Use and Construction
ul. Wspolna 2
00-926 Warsaw, Poland
tel: 48-22-661 8111
fax: 48-22-628 5887 or 48-22-295 389
Ministry of Environmental Protection
ul. Wawelska 52/54
00-922 Warsaw
tel: 48-22-250 001
fax: 48-22-253 355
Ministry of Agriculture and Food Economy
ul. Wspolna 30
00-930 Warsaw
tel: 48-22-628-5745
fax: 48-22-623-2750/51
Ministry of Finance
ul. Swietokrzyska 12
00-916 Warsaw
tel: 48-22-694 5555
fax: 48-22-694-3795 or 271-656
-Ministry of Foreign Economic Relations
Pl. Trzech Krzyzy 5
00-950 Warsaw
tel: 48-22-693 5000 or 628 6125
fax: 48-22-628 6808 625 4944
Ministry of Industry
ul. Wspolna 4
00-926 Warsaw
tel: 48-22-628 0694 or 661 8600
fax: 48-22-628 1758 or 621-2550
Ministry of Privatization
ul. Krucza 36
00-522 Warsaw
tel: 48-22-628-9531
fax: 48-22-628-0872, 621 3361
Ministry of Transportation and Maritime Economy
ul Chalubinskiego 4/6
00-928 Warsaw
tel: 48-22-244 411 or 628-5553
fax: 48-22-300 089
What role does the state Office for Standards play? (Include
address)
The inspection agency, Centralny Inspektorat Standardyzacji (CIS),
is charged with ensuring the "quality" of products offered on
the Polish market. So far, the CIS inspection has not noticeably
hindered trade in food products.
Useful addresses:
Instytut Techniki Budowlanej (ITB)
ul. Filtrowa 1
00-950 Warsaw
tel. 48/22/25-04-71
fax 48/22/25-13-03
