WORLD TRADE
ORGANIZATIONG/VAL/N/2/POL/1
24 February 2000
(00-0681)
Committee on Customs Valuation Original:  English
INFORMATION ON IMPLEMENTATION AND ADMINISTRATION OF THE
AGREEMENT ON CUSTOMS VALUATION
Checklist of Issues
POLAND
The following communication, dated 17 February 2000, has been received from the
Permanent Mission of Poland.
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1. (a) Sales between related persons:
(i) Are sales between related persons subject to special provisions?
The provisions of the Agreement are incorporated in Part III article 22 § 2 and
article 23 § 2-5 of Polish Customs Code (Act of 9 January 1997).
(ii) Is the fact of intercompany prices prima facie considered as grounds for
regarding the respective prices as being influenced?
No - see article 23 § 3 of the Customs Code.
(iii) What is the provision for giving the communication of the above
mentioned grounds in writing if the importer so requests (Article 1.2(a))?
Article 1.2(a) of the Agreement is incorporated in article 23 § 3 of the
Customs Code.
(iv) How has the Article 1.2(a) been implemented?
The provision in question is incorporated in article 23 § 3-6 of the Customs
Code.
(b) Price of lost or damaged goods:
Are there any special provisions or practical arrangements concerning the
valuation of lost or damaged goods?
The provision in question is incorporated in article 85 § 1 and article 248 of the
Customs Code.G/VAL/N/2/POL/1
Page 2
2. How has the provision of Article 4 to allow the importer an option to reverse the order
of application of Articles 5 and 6 been implemented?
Article 24 § 2 of the Customs Code provides that the order of application of articles 27 and 28
which correspond to Articles 5 and 6 of the Agreement/ would be reversed on the request of
the importer.
3. How has Article 5.2 been implemented?
Poland implements the provisions of Article 5.2 of the Agreement in full in article 27 § 2 of
the Customs Code.
4. How has Article 6.2 been implemented?
The provisions of Article 6.2 have been implemented in § 3 of Regulation of the Council of
Ministers of 19 December 1997 concerning the detailed procedure for assessing customsvalue of imported goods.
5. (a) What provisions have been made for making value determinations to Article 7?
The provisions of Article 7 are incorporated in article 29 of the Customs Code.
(b) What is the provision for informin g the importer of the customs value
determined under Article 7?
The provision in question is incorporated in article 23 § 8 of the Customs Code.
(c) Are the prohibitions found in Article 7.2 delineated?
The provisions of Article 7.2 in full are incorporated in article 29 § 2 of the Polish
Customs Code.
6. How have the options found in Article 8.2 been handled? In the case of f.o.b. application,
are ex-factory prices accepted?
The provision in question is incorporated in article 30 § 1 point 5 which provides that the
costs of transport and insurance of imported goods as well as loading, unloading and handling
charges associated with transport of imported goods to the place of their introduction intoPoland are to be included in transaction value.
7. Where is the rate of exchange published, as required by Article 9.1?
The exchange rate of foreign currencies are announced by the National Bank of Poland in
dailies and teletext of Polish Television.
8. What steps have been taken to ensure confidentiality, as required by Article 10?
According to article 8 of the Customs Code, all information which is by nature confidential
shall be treated as strictly confidential by the customs authorities who shall not disclose it
without the specific permission of the person or authority providing such information, except
to the extent that it may be disclosed according to relevant acts binding.G/VAL/N/2/POL/1
Page 3
9. (a) What rights of appeal are open to the importer or any other person?
The provisions of Article 11 are incorporated in section 15 of Polish Tax Law (Act of
13 November 1997). According to section 15, the declarant may appeal a decision
within fourteen days of the day following the day when the decision was delivered. Ifcustoms office which issued the contested decision grants the appeal to the full extent,
it may issue a new decision repealing or amending the decision in question. If the
customs office does not decide on the appeal, it shall relegate the appeal to the
appellate organ not later than within one month of the day it had received the appeal.
(b) How is he to be informed of his right to further appeal?
The appellant is informed of the decision on appeal and the reasons on which it was
based  as well as of his rights to further appeal in writing.
10. Provide information on the publication, as required by Article 12, of:
(a) (i) the relevant national laws;
(ii) the regulations concerning th e application of the Agreement;
Regulations constituting the relevant laws and regulations in Poland are
published in Journals of Laws and Polish Monitors and have been reproduced
in document G/VAL/N/1/POL/1 (wit h amendment - see point (iv))
(iii) the judicial decision and administrative rulings of general application
relating to the Agreement;
         No judicial decisions or administrative rulings have been published.
(iv) general or specific laws being ref erred to in the rules of implementation
of application.
Customs Code of  9 January 1997;  Journal of Laws No. 23 item 117 with
amendments;  Regulation of the Council of Ministers of 19 December 1997
on the detailed procedure of determining customs value of imported goods;
Journal of Laws No. 158 item 1051;  Regulation of the Minister of Finance of
21 July 1999 on principles of applying the rate of exchange of foreign
currencies (...);  Journal of Laws No. 63 item 719 (amending Order of the
Minister of Finance of 2 October 1997, containing the same purview);
Regulation of the Minister of Finance of 15 September 1999 - Explanations
concerning customs valuation;  Journal of Laws No. 80 item 908 (amending
Order of the President of the Central Board of Customs of
23 September 1997, containing the same purview).
(b)   Is the publication of further rules anticipated?
        No.G/VAL/N/2/POL/1
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11. Questions concerning Article 13:
(a)  How is the obligation of Article 13 (last sentence) being dealt with in the
respective legislation?
There is no adequate provision in Polish customs legislation as it does not stipulate
for delay in determination of customs value. There is a possibility of alteration of
customs value by way of a new administrative decision.
(b) Have additional explanations been laid down?
No.
12. Questions concerning Article 16:
(a) Does the respective national legislation contain a provision requiring customs
authorities to give an explanation in writing as to how the customs value was
determined?
The provision in question is incorporated in article 210 § 4 of the Tax Law.
(b) Are there any further regulations concerning an above mentioned request?
No.
13. How have the Interpretative Note s of the Agreement been included?
Several provisions implemented by the Interpretative Notes of the Agreement are
incorporated in Part III of the Polish Customs Code.
Agreement on implementation of Article VII of the GATT 1994 has been published in Journal
of Laws No 98.
14. How have the provisions of the Decision on the Treatment of Interest Charges in the
Customs Value of Imported Goods been implemented?
The Decision on the Treatment of Interest Charges in the Customs Valuation of Imported
Goods has been incorporated in article 31 point 3 of the Customs Code.
15. For those countries applying paragraph 2 of the Decision on the Valuation of Carrier
Media Bearing Software for Data-Processing  Equipment, how have the provisions of
this paragraph been implemented?
The provisions in question are incorporated in Regulation of the Council of Ministers of
19 December 1997 concerning the detailed procedure for assessing customs value of imported
goods.
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