HARMONIZING OF THE PROCEDURE FOR THE ASSESSMENT OF CUSTOMS DUTIES

The Ministry of Finance is preparing a draft of an amendment to the customs legislation and other laws with the aim of eliminating dualism and harmonizing the procedure for the assessment of import duties. The proposed legal solution is intended to enable a single procedure and a single decision to be taken on import-related matters, which will significantly reduce the time and cost of the proceedings.

In the current legal status, the Head of the Customs and Taxation Office must first conduct customs procedures in accordance with the provisions of the EU Customs Code, and then, after its completion, may initiate tax proceedings in which the principles of the Tax Ordinance are applied.

This is due to the fact that the VAT and excise tax base for importing goods includes their customs value and the number of customs duties. Therefore, without a prior determination of the latter, it is impossible to determine the amount of VAT, excise duty and other charges.

According to the proposed changes, one procedure will be sufficient, in which the amount of all receivables to be paid will be determined. Such proceedings are to be conducted in accordance with the principles set out in the EU Customs Code, taking into account the relevant provisions of the Polish tax law.

The Ministry declares that its intention is for the above change to come into force as soon as possible.