Since 1992, the tariffs for products originating from the EU have been gradually lowered every six months. Although the U.S. has negotiated more favorable rates for some product categories, many U.S. products continue to have higher rates than their EU counterparts. Tariff books are available at the Ministry of Finance building, where the Chief Customs office is also located. The books are available only in Polish. The percentage of Value Added Tax applicable is also specified in these books.
Excise tax is levied on top of the customs tariff.
Duty free quotas have been applied within certain industries including the automotive, computer, and pharmaceutical sectors in Poland. U.S. and foreign firms have benefited from these quotas. Refunds are possible for customs duty paid on raw materials, semifinished goods, and products used in the manufacture of goods for export within thirty days, contingent on documentation certifying customs duty was paid on the goods when they were imported. An excise tax, if applicable, is levied on CIF plus duty, and VAT is levied on CIF and the duty. Customs officials are extremely strict with regards to proper documentation.