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bronimylogistyki.pl Customs debt. Real consequences.
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Translated version. The Polish text is binding.

Legal issues

We present the most important disputed issues in customs debt cases, divided into the positions of the authorities and of businesses. The assessment is a matter for the courts.

This overview is for information purposes only and does not constitute legal advice. In a specific case, consult an advocate, legal adviser or tax adviser.

Who is liable for a customs debt incurred when goods are brought in?

Position of the authorities (from the content of the decisions)

The authorities refer to the UCC provisions on customs debt incurred through non-compliance (Article 79) and also consider as debtors entities that lodged declarations or held the transport documents.

Position of businesses

Businesses point out that liability requires showing that they knew or should reasonably have known of the irregularities, and that an operator acting on the basis of the consignor's documents had no influence on the content of the declarations and no access to the sealed goods.

Status: Dispute unresolved: cases pending

The role of the rail operator and the carrier

Position of the authorities (from the content of the decisions)

Lodging a declaration on the arrival of the goods is treated as an act that entails obligations towards the customs authorities.

Position of businesses

The operator and the carrier have roles different from those of the importer, the consignee or the customs representative. Lodging a temporary storage declaration is not a customs declaration, and other participants in the trade were responsible for the transit.

Status: Dispute unresolved: cases pending

Limitation period: 3 or 5 years?

Position of the authorities (from the content of the decisions)

The authorities apply the extended five-year period for notifying the debt, provided for where the debt arose as a result of an act that could give rise to criminal proceedings.

Position of businesses

Businesses argue that the conditions for extending the period must be shown in relation to the specific entity, and that the basic three-year period has expired.

Status: Dispute unresolved: cases pending

Extinguishment of the debt and good faith

Position of the authorities (from the content of the decisions)

The debt exists irrespective of the fact that the duties were collected when the goods were released in another Member State.

Position of businesses

Businesses refer to the provisions on the extinguishment of the debt in certain situations and to the risk of the duties being collected twice for the same goods.

Status: Dispute unresolved: cases pending

Enforcement of the decision before the dispute is resolved

Position of the authorities (from the content of the decisions)

The decision is enforceable, and an appeal against it does not, as a rule, suspend the obligation to pay.

Position of businesses

Enforcing amounts many times greater than the company's assets may lead to its insolvency before a court assesses whether the decision is well founded, which makes legal protection illusory.

Status: Dispute unresolved: cases pending

Key legal acts

  • Regulation (EU) No 952/2013 laying down the Union Customs Code
  • Commission Implementing Regulation (EU) 2015/2447
  • Customs Law Act (Prawo celne)
  • Tax Ordinance Act (Ordynacja podatkowa)
  • Act on Tax on Goods and Services (ustawa o podatku od towarów i usług)