Samples of no commercial value may be admitted duty free into Poland. Countertrade is discouraged but not prohibited in Poland. Import licenses are not required for imports from most areas, with the exception of imports of radioactive materials and military equipment, and temporary imports of capital goods and transport equipment for leasing. South Africa and Poland signed an agreement to avoid double taxation in connection with bilateral trade on the 10th of November 1993. South Africa and Poland have signed a Preferential Trade Agreement, whereby surcharges are not levied on imports.
Goods imported into Poland are subject to tax on goods and services.
Tariff rate quotas may be applied to import-sensitive agricultural products, such as beef, pork, poultry, wheat and rye flours, some processed food products, alcohol, tobacco and tobacco products. Certain goods are subject to import quotas, including gasoline and other fuels, alcoholic beverages, cigars and cigarettes. The import of some products including certain vehicles is prohibited. Free trade zones are present in Poland. The Customs Law allows for the introduction of import quotas when necessary.