Poland – new reporting obligation – transportation package

I would like to inform you about law on a monitoring system of a road transportation of goods (so called “transportation package”) that was introduced in Poland.

Transportation package concerns companies taking part in certain transactions and providing specific services. Namely, the package affects mostly companies providing transportation services and entities conducting an intra-Community acquisition and import of goods in Poland. New provisions provide detailed list of goods that in case of which, companies are obliged to report their movements on Polish territory.

Please kindly note that Polish authorities pay close attention to make sure that new provisions are implemented by each entity these new reporting obligation concern. Polish authorities are empowered to conduct detailed control over the transportation package, in case of any doubts raised during the road control of the truck transporting said goods. Polish authorities will be even authorised to make an official detention of the whole truck with the transported goods, till the situation will be cleared.

These changes seriously affect the movement of goods to Poland, e.g. shipment from other EU country will not enter Poland if it has not been previously declared in the system. Which, as you can imagine, may seriously affect business relations with contractors and timely completion of signed contracts.

Please find attached a catalogue of sensitive goods with indication of proper Polish Classification of Goods and Services (PCGS group /Polish: “PKWiU”) and CN codes, which are covered by the transportation package, as well as with extra obligations concerning minimal amounts of these goods determining whether the package should be notified:

List I
List II
List III

Currently, there are legislation works, to add new part of “sensitive” goods into above lists. According to already presented amendments, the system will include also medical products.

In practice it means that entities from medical / pharmaceutical industry will be obliged to implement into their daily business life these new obligation. Taking into account requirements and how detailed information should be provided, it will be significant administrative burden.

What is important to know that this new reporting obligation concern both, Polish and non-Polish seated entities. Thus, regardless of seat country or place of business, in situation particular company performs intra-Community acquisition and/or import of goods in Poland and goods being subject of these transactions are listed in the provision on transportation package, companies have to comply with new requirements.

For not meeting reporting obligation, there are penalties and fines that Polish authorities may decide to impose not only on the company that fails in reporting but also on their contractors, entities conducting the transportation or even on a truck drivers. Fines may amount up to 46% of the net value of the transported goods.


If you have any questions please do not hesitate to contact Dagmara Turyk on +48 22 746 4841 or dagmara.turyk@pl.pwc.com or Krzysztof Winski on +48 519 50 6434 or krzysztof.winski@pl.pwc.com.


Bildquelle: Wilfried Giesers  / pixelio.de

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