WORLD TRADE
ORGANIZATIONG/VAL/N/1/POL/1
20 November 1998
(98-4659)
Committee on Customs Valuation Original:  English
NOTIFICATIONS UNDER ARTICLE 22.2 OF THE AGREEMENT
ON IMPLEMENTATION OF ARTICLE VII OF THE GENERAL
AGREEMENT ON TARIFFS AND TRADE 1994
POLAND
The following communication, dated  9 November 1998, has been received from the Permanent
Mission of the Republic of Poland.
_______________
In conformity with Article 22 of the Agreem ent on Implementation of Article VII of GATT
1994 and further to the Decision on Notification and Circulation of National Legislation taken on 12
May 1995, the Representative of the Republic of Poland submits the enclosed notification of national
legislation.
The notification consists of:1. Customs Code of 9 January 1997.
1
2. Regulation of Council of Ministers on the detailed procedure of determining customs
valuation of imported goods.
3. Regulation of the Minister of Finance on principles of applying the rate of exchange
of foreign currencies set by the President of the Narodowy Bank Polski and
announced by the Narodowy Bank Polski for the purpose of determining customs
value.
4. Regulation of the President of the Central Customs Office "Explanations Concerning
Customs Valuation".2
                                                     
1 The portion dealing with customs valuation is attached only.  The entire legislation is available for
consultation in the Secretariat, Room 3128.
2 The first page of the Regulation is attached only.  The entire Regulation, which consists of Decisions
and explanations of the World Customs Organisation, is available for consultation in the Secretariat,
Room 3128.G/VAL/N/1/POL/1
Page 2
ACT
of 9 January, 1997
THE CUSTOMS CODE
(Journal of Laws of the Republic of Poland 1997, No. 23, item 117 with subsequent amendments:
Journal of Laws of the Republic of Poland 1997, No. 64, item 407 and No. 121, item 770, No. 157,
item 1026, No. 160, item 1084)
SECTION III. CUSTOMS VALUE OF GOODS
Article 21. The customs value of goods shall be determined in order to fix the amount of customs debt
and other charges collected by customs authorities as well as for the purpose of applying measures of
commercial policy.
Article 22. § 1. The terms used in this Chapter shall have the following meaning:
1) manufacturing - breeding, producing, excavating;
2) identical goods - goods manufactured in the same country, the same in all respects, including
physical characteristics, their quality and reputation; minor differences in appearance would not
preclude goods otherwise conforming to the definition from being regarded as identical3) similar goods - goods manufactured in the same country, which, although not alike in all respects,
have like characteristics and like component materials which enable them to perform the same
functions and to be commercially interchangeable. The quality of goods, their reputation and the
existence of a trademark are among the factors to be considered in determining whether goods are
similar4) goods of the same class or kind - goods which fall within a group or range of goods produced by a
particular industry or industry sector, covering identical or similar goods
5) buying commission  - fees paid by the buyer of the goods to his agent for services consisting in
representation of the buyer in the purchase of goods, for which the customs value is being assessed.
§ 2. Persons shall be deemed to be related  if:
1) one of the persons is an official, director or  a member of a managing body or supervising body of
another person; or
2) they are legally recognised partners in business; or
3) they are employer and employee ; or
4) one of the persons possesses or has at his direct or indirect disposal the rights to vote or participates
in the initial or share capital, at least  5 per cent of total votes or at least 5 per cent of initial or sharecapital of another person; or
5) one of them  directly or indirectly controls the other  person; or
6) both of them are directly or indirectly controlled by a third person ; or
7) together they  directly or indirectly control a third person; or
8) they are spouses or relatives by blood or affinity up to the second degree or related by adoption; or9) one person is an exclusive distributor or concessionary of another person in their economic activity,
provided that they comply with the criteria specified in the subparagraphs 1 to 8.
§ 3. Goods manufactured on the basis of works in the field of technical engineering, research and
development, artistic work, designing, as well as plans and drafts, made within the customs territory
of Poland, with regard to which no correction can be made pursuant to Article 30, paragraph 1,
subparagraph 2, letter d, shall not be deemed identical nor similar.
§ 4. If the person who manufactured goods, the customs value of which is being assessed, does not
manufacture similar or identical goods, goods manufactured by other persons may be taken into
account.G/VAL/N/1/POL/1
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Article 23. § 1. The customs value of goods shall be the transaction value of goods, i.e. the price
actually paid or payable  for goods sold for the purpose of their importation into the customs territoryof Poland, said price being determined , if required, on the basis of Articles 30 and 31.
§ 2. The transaction value of goods cannot  be the customs value when:
1) there are no limitations on the disposal or use of the goods by the buyer other than those:
a) which are imposed or required by law;
b) which restrict the customs territory, on which the goods may be resold;
c) which do not affect the value of goods in any substantial way; or
2) the sale or price of the goods are dependent on the condition met or performances effected, the
value of which cannot be determined ;3) any part of revenues from further resale, disposition or use of goods by the buyer does not fall
directly or indirectly to the seller, unless pursuant to Article 30, a proper correction may be made; or
4) the buyer and the seller are related , unless the transaction value may be accepted in order to
determine  the customs value in accordance with paragraph 3.
§ 3. When determining, whether the transaction value may be accepted in order to apply the
provisions of paragraph 1, the fact that the buyer and the seller are related  shall not itself be grounds
for rejecting the transaction value. If necessary, th e circumstances of sale shall be examined and the
transaction value accepted, where it is found that the relationship  between the seller and buyer has
not affected the price. If, on the basis of information obtained from the declarant or from othersources, the customs authorities have reasons to in fer that the relationship affected the price, such
reasons shall be stated to the declarant and the declarant will be given an opportunity to respond. The
information stating such reasons shall be given in writing, if so requested by the declarant.§ 4. In case of a transaction between related persons , the transaction value shall be accepted and the
customs value of goods shall be determined  in accordance with paragraph 1, if the declarant provesthat such value is comparable to one of the following values at the same or approximately the same
time:
1) transaction value of identical or similar goods which entered into the customs territory of Poland
and which are sold to the buyer, in any case unrelated to the seller;2) customs value of identical or similar goods determined in accordance with the provisions of Article
27;
3) customs value of identical or similar goods determined in accordance with the provisions of Article
28.
§ 5. When applying the criteria, referred to in paragraph 4 above, the differences in the volume of
trade (retail and wholesale), quantitative differences, costs enumerated in Article 30 as well as costs
incurred  by the seller in transactions, in which the buyer is a person unrelated to him, and these costs
do not arise in the transaction between the seller and the person related to him, shall be taken into
account.§ 6. The criteria specified in paragraph 4 may be applied only for the purpose of comparison. The
customs value of goods may not be determined in a substitutive manner by virtue of the provisions ofparagraph 4.
§ 7. The transaction value may not be accepted as customs value, referred to in paragraph 1, where the
customs authority has, for good reasons, questioned the reliability and accuracy of information or
documents used for determination  of customs value, which should be enclosed with a customs
declaration, or where the said documents have not been supplied by a declarant.
§ 8. Prior to establishment of the customs value under  Articles 25 to 29, the customs authority shall,
upon a written application of the declarant, inform him of the reasons why the provisions of paragraph
7 above have been applied and fix a time limit for clarifications.§ 9. The price actually paid or payable  shall be a total payment made or to be made by the buyer to
the seller for goods imported, covering all payments already made or to be made as a condition of
selling the goods to the buyer, or payments already made or to be made by the buyer to a third party inorder to execute obligations of the seller. The payment may be made in the form of a transfer or other
direct or indirect forms of payment.G/VAL/N/1/POL/1
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§ 10. Actions properly evidenced and undertaken by the buyer on his own account, other than those
which may be added to the payment by virtue of Article 30 shall not be deemed an indirect paymentto the seller, even if they could be treated as benefiting the seller or have been undertaken in consent
with the seller; the cost of such actions shall not be added to the price actually paid or payable whenassessing the customs value of imported goods.
Article 24. § 1. If the customs value cannot be determined under the provisions of Article 23, it shall
be determined  pursuant to the provisions of Articles 25 to 28 applied subsequently.
§ 2. of applying the provisions of Articles 27 and 28 may be reversed upon a written application of a
declarant.
Article 25. § 1. If the customs value of imported goods cannot be determined under the  provisions of
Article 23, the customs value of goods shall be the transaction value of similar  goods sold and
exported to the customs territory of Poland at or about the same time as the goods being valued§ 2. In order to determine  the value, referred to in paragraph 1, the transaction value of identical
goods in sale at the same commercial level and in substantially the same quantity as the goods being
valued shall be used to determine the customs va lue. Where no such sale is found, the transaction
value of identical goods sold at a different commercial level and/or in different quantities, adjusted to
take account of differences attributable to commercial level and/or to quantity, shall be used, provided
that such adjustments can be made on the basis of demonstrated evidence which clearly establishes
the reasonableness and accuracy of the adjustment, whether the adjustment leads to an increase or a
decrease in the value.§ 3. Where  the costs, referred to  in Article 30, paragraph 1, subparagraph 5, are included in the
transaction value of goods, an adjustment shall be made to take account of significant differences insuch costs between the goods being valued and iden tical goods arising from differences in distances
and modes of transport.§ 4. If, in applying this Article, more than one transaction value of identical goods is found, the lowest
such value shall be used to determine the customs value of the imported goods.
Article 26. § 1. If the customs value of imported goods cannot be determined under the  provisions of
Article 23 and 25, the customs value of goods shall be the transaction value of similar goods sold and
exported to the customs territory of Poland at or about the same time as the goods being valued§ 2. The provisions of Article 25, paragraphs 2 to 4 shall apply accordingly.
Article 27. § 1. If the customs value of imported goods cannot be determined under the provisions of
Articles 23, 25 and 26, the customs value of goods shall be the unit price of imported goods, similar
or identical, sold  within the customs territory of Poland in the greatest aggregate  quantities and the
same condition as goods for which the customs value is being determined, in transactions with
unrelated persons, at the same or approximately the same time or within 90 days from the date ofimportation of goods, for which the customs value is determined , such price being reduced by:
1) commission, usually paid or agreed to be paid or the additions usually made  within the customs
territory of Poland, for covering profit and general expenses in connection with sale  of imported
goods of the same class  and kind;
2) cost of transportation and insurance, loading a nd handling fees incurred in relation to transportation
of goods following importation within  the customs territory of Poland;
3) import duties or other fees collected within the customs territory of Poland by reason of  the
importation or sale of goods.§ 2. If imported goods, identical or similar, are not sold within the customs territory of Poland in the
same condition, at the same or approximately the same time as goods, for which the customs value isbeing determined, upon the application of a declarant, the customs value of goods shall be based on
the  unit price at which such goods, after further processing , are sold in the greatest aggregate
quantity in transactions between  unrelated persons, reduced by the costs of processing and the costs
referred to in paragraph 1, subparagraphs 1 to 3 above.G/VAL/N/1/POL/1
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Article 28. If the customs value of imported goods cannot be determined  according to the provisions
of Article 23 and Articles 25 to 27, the customs value shall be a computed value which shall consist of
the  sum of:
1) the costs or value of materials and fabrication , or value of other processing employed in producingthe imported goods;
2)an amount for profit and general expenses equal to that usually included in sales of goods of the
same class or kind as the goods being valued which are made by the producers  in the country of
exportation for exportation into the customs territory of Poland) costs or values referred to in Article
30, paragraph 1, subparagraph 5.
Article 29. § 1. If the customs value of goods cannot be determined under  the provisions of Article 23
and Articles 25 to 28, such value shall be determined  on the basis of data available
within the customs territory of Poland, by the application of appropriate measures conformable with
the rules and general provisions of:
1) Article VII of the General Agreement on Tariffs and Trade (GATT) 1994;2) Agreement on Implementation of Article VII of the General Agreement on Tariffs and Trade
(GATT) 1994;
3) provisions of this Chapter.§ 2. The customs value of goods assessed pursuant to provisions of paragraph 1 shall  not be
determined on the basis of:1) the selling price of goods within the customs territory of Poland, if produced  in that territory;
2) a system which provides for the acceptance for customs purposes of the higher of two alternative
values;
3) the price of goods on the domestic  market of the country of exportation;4) the costs of production other than the computed  value, which has been determined  for identical or
similar goods on the basis of Article 28;
5) the prices at which the goods are sold in the country from which the goods are imported for the
purpose of their importation beyond the customs territory of Poland;
6) minimum customs values;7) arbitrary or fictitious  values.
Article 30. § 1. In order to determine  the customs value pursuant to provisions of Article 23, the
following items shall be added to the price actually paid or due for imported goods:1) costs incurred  by the buyer, but not included in the price actually paid or payable  for goods, of:
a) commissions and brokerage, except buying commissionb) the cost of containers which are treated as being one for customs purposes with the goods in
question
c) the cost of packing whether for labour or materials;
2) the value, apportioned as appropriate, of the following goods and services where supplied directly
or indirectly by the buyer free of charge or at reduced cost for use in connection with the productionand sale of the imported goods, to the extent that such value has not been included in the price
actually paid or payable;
a) materials, components, parts or similar items incorporated in or belonging to the  imported goods;
b) tools, dies, moulds and similar items used in the production of the imported goods;
c) materials consumed in the production of the imported goods;d) engineering, development, artwork, design work, and plans and sketches undertaken beyond the
customs territory of Poland and necessary for the production of the imported goods;
3) royalties and licence fees related to the goods being valued that the buyer must pay, either directly
or indirectly, as a condition of sale of the goods being valued, to the extent that such royalties and fees
are not included in the price actually paid or payable4) the value of any part of the proceeds of any subsequent resale, disposal or use of the imported
goods that accrues directly or indirectly to the seller;G/VAL/N/1/POL/1
Page 6
5) cost of transportation and insurance of imported goods, loading and handling fees incurred in
connection with transportation of goods before reaching the frontier of the Polish State or a Polish
port.§ 2. Additions to the price actually paid or payable shall be made under this Article only on the basis
of objective and quantifiable data.
§ 3. Without prejudice to the provisions of paragraph 1, subparagraph 3:
1) when determining the customs value of goods, the fees for the right to copy the imported goods
within the customs territory of Poland shall not be added to the price actually paid or payable for these
goods;
2) the fees for the right to distribute or resell imported goods, incurred by the buyer, shall not beadded to the price actually paid or payable for imported goods, if the sale of goods is not conditional
upon making such a payment.
Article 31. The following costs shall not be added to the customs value of goods, if they can be
separated from the price actually paid or payable:1) costs of transportation of imported goods incurred after having crossed the frontier of the territory
of the Polish State or after arriving in a Polish port;
2) fees due for construction, installation, assembly works, technical service or assistance, performed
after the importation of goods such as industrial plants, machines or equipment;
3) interest on a contract to finance the purchase of imported goods, concluded by the buyer,irrespective of whether the financing is provided by the seller or by another person, and whether the
contract has been concluded in writing and the buyer is able to prove that:
a) the goods were sold at a price declared as the price actually paid or due;
b) the interest rate claimed does not exceed the standard interest rate level in the country for such
transactions at the same time and in the country, where the financial operation was effected;4) fees for the right to copy the imported goods within the customs territory of Poland;
5) commission on purchase of goods;
6) import duties and other fees collected within the customs territory of Poland for importation or sale
of goods.
Article 32. The Council of Ministers may, by regulation, introduce a detailed procedure to determine
the customs value of imported goods.
Article 33. The President of the Central Board of Cu stoms shall publish, by the ordinance published in
the Official Journal of the Republic of Poland "Monitor Polski", the explanations concerning customs
value issued by competent authorities.
Article 34. For assessing the customs value, the Minister of Finance, shall determine, by regulation,
the principles for applying the exchange rates of  foreign currencies set by the President of the
National Bank of Poland and announced by the National Bank of Poland.
REGULATION OF THE COUNCIL OF MINISTERS
of December 19, 1997
on the detailed procedure of determin ing customs value of imported goods
According to Article 32 of the Law of January 9, 1997 - The Customs Law [”Dziennik Ustaw” -
Dz.U. (Journal of Laws), No 23, item 117; No 64, item 407; No 121, item 770 and No 157, item
1026] it is regulated as follows:
Paragraph 1.  In the case when the price actually paid or due, referred to in Article 23, Paragraph 1 of
the Customs Law includes a separated amount of a tax due in the country of export, this amount willbe deduced from the customs value if the declarant submits a document certifying exportation of theG/VAL/N/1/POL/1
Page 7
goods confirmed by the customs administration of the country of export and submits an evidence of
the tax refund.
Paragraph 2.  If a sale or price of goods depends on conditions met, or performances effected, the
value of which can be determined, such value shall be considered to be included in the transaction
value of goods, with the stipulation that the condition or performance does not refer to:
1) actions mentioned in Article 23, Paragraph 10 of the Customs Law.
2) costs and charges mentioned in Article 30 of the Customs Law.
Paragraph 3.
1. In the case when the customs value is determined on the grounds of Article 26 of the Customs
Law, a foreign person shall not be required to submit or make available any accountingdocuments or any other information used to determine the customs value.
2. Information coming from the producer of goods used for determining the customs value under
Article 28 of the Customs Law may be verified at his consent by a customs authority in
another country if the customs authority notifies the customs authorities of a foreign country
sufficiently in advance.
Paragraph 4.  In order to determine the customs value under Article 30, Paragraph 1.5 of the Customs
Law, any costs of postal fees to which the goods sent by post to the place of destination are subjected,
shall be added to the price actually paid or due for imported goods.
Paragraph 5.
1. When determining the customs value of imported carriers of information embodying data or
instructions intended for data processing devices, irrespectively of provisions of Articles 23 -
31 of the Customs Law, the cost or value of the carriers of information themselves shall be
exclusively taken into account on condition that the value of the carrier and software arestated separately.
2. The term used in paragraph 5.1:
1) carriers of information does not denote integrated circuits, semiconductors and
similar devices or goods including such circuits or devices;
2) software does not include sound, film or video recordings.
Paragraph 6.
1. If the goods imported into the Polish customs territory are perishable, for the purpose of
determining the value of such goods, a simplified system of determining the transaction value
consisting in the use of unit prices as per average transaction value in force on the given
market may be applied at the request of the person authorised to exercise customs procedures;
the list of perishable goods constituting an Annexe to the present regulation.
2. The Minister of Agriculture and Food Economy shall publicise the information about unit
prices of perishable goods in force on the given market not later than on Monday preceding
the Friday mentioned in Paragraph 5.3.
3. Unit prices shall be obligatory invariably for a period of 14 (fourteen) days from Friday 0:00
hrs. to Thursday 24:00 hrs.
4. The unit prices shall be determined in ECU for 100 killogrammes net weight of those goods
on the basis of unit prices of perishable goods as per the simplified system of determining the
customs value implemented by the European Union and foreign commodity exchanges.
Paragraph 7.  The customs value of perishable goods shall be determined on the basis of unit prices
of perishable goods free Polish border, expressed in ECU for 100 killogrammes net weight of goods
and the total weight of goods imported into the Polish customs territory.G/VAL/N/1/POL/1
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Paragraph 8.
1. If in the delivery of perishable goods covered by the system specified in Paragraph 6.1 there
are at least 5 per cent of goods unsuitable for consumption, the customs value will be
determined for the part suitable for consumption after
1) sorting,2) deducting the unsuitable for consumption part of goods by a standardisation
inspector.
2. The goods unsuitable for consumption shall be destroyed or returned according to provisions
of the Customs Law.
3. The declarant shall be obliged to perform activities specified in Paragraphs 8.1 and 8.2 at his
own expense.
Paragraph 9.
1. The customs authority competent by virtue of the seat or place of residence of the applicant
may issue the applicant a permit to use the simplified system of determining the transaction
value with respect to all goods covered by the permit.
2. Such permit shall be issued on condition of applying the simplified system of determining the
transaction value with respect to all goods covered by the permit.
Paragraph 10. The Regulation shall come into force on January 1, 1998
The Chairman of the Council of Ministers: J. Buzek
REGULATION OF THE MINISTER OF FINANCE
of October 2, 1997
on principles of applying the rate of exchange of foreign currencies
set by the President of the Narodowy Bank Polski
and announced by the Narodowy Bank Polski
for the purpose of determining customs value
Under Article 34 of the Law of January 9, 1997 - the Customs Law [“Dziennik Ustaw” - DZ.U.
(Journal of Laws), No 23, item 117; No 64, item 407, No 121, item 770] it is regulated as follows:
Paragraph 1.
1. For determining customs value, average exchange rates of the domestic currency to
convertible foreign currencies set by the President of Narodowy Bank Polski and announced
by Narodowy Bank Polski on a Tuesday preceding the validity period of the rate, invariably
for two weeks - from Wednesday 0:00 hrs. for two weeks up to Thursday 24:00 hrs. shall be
applied.
2. If the Tuesday referred to in Paragraph 1.1 is the day statutory free of work and the rates
referred to in Paragraph 1.1 are not announced, the latest average rates announced prior to the
Tuesday shall be applied for determining the customs value.
3. When average rates of exchange of the national currency are changed with respect to one of
the listed foreign currencies, i.e.  US dollar, German mark, British pound, French frank or
Swiss frank on a day other than the Tuesday referred to in Paragraph 1.1 and each Friday, by3 per cent or more from the rate of exchange applied till that day, the applied rates shall be
changed as from 0:00 hrs. on the day following the one on which they became obligatory.
Paragraph 2.
1. When transactions are settled in settlement units, average zloty rates of these units announced
by the Narodowy Bank Polski on Tuesday preceding the validity period of the rate invariably
for two weeks from 0:00 hrs. on Wednesday for two weeks up to 24:00 hrs. on Tuesday shall
be applied for determining the customs value.
2. Provision of Paragraphs 1.2 and 1.3 shall apply respectively.G/VAL/N/1/POL/1
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Paragraph 3.  For determining the customs value of goods imported or sent by domestic or foreign
persons or for these persons and having the value confirmed in documents expressed in non-
convertible foreign currencies, the value in zlotys of these currencies specified in the current “List of
currencies not published in the tables of Narodowy Bank Polski” shall be applied.
Paragraph 4.  The Regulation shall come into force on January 1, 1998.
Minister of Finance: M.Belka
REGULATION
OF THE PRESIDENT OF THE CENTRAL CUSTOMS OFFICE
of September 23, 1997
Explanations concerning customs valuation
Under Article 33 of the law of January 9, 1997 – the Customs Law [“Dziennik  Ustaw – Dz.U.
(Journal of Laws), No 23, item 117; No 64, item 407],  it is regulated as follows:
Paragraph 1. The proper organs to offer explanations concerning customs valuation are the Committee
on Customs Valuation of the World Trade Organisation (WTO) and the Technical Committee on
Customs Valuation of the World Customs  Organisation (WCO).
Paragraph 2.
1. Explanations concerning customs valuati on are decisions of the Committee on Customs
Valuation of the World Trade Organisation (WTO) and the explanations of the Technical Committee
on Customs Valuation of the World Customs Orga nisation (WCO) the list of which constitutes
Annexe 1 to the present Regulation.
2. Decisions and explanations mentioned in Paragraph 1.2. constitute Annexe 2 to the present
Regulation.
Paragraph 3.  The Regulation comes into force on January 1, 1998.
For the President of the Central Customs Office: T. Cecelski
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