A Chinese phone, laptop or tablet is everyday today. Poles often reach this electronic equipment because of the good quality-to-price ratio. The purchase may be even more occasional if the equipment is ordered directly from China through popular portals such as Aliexpress.
There is a general opinion among buyers that there is no need to pay VAT on such purchases, and even if necessary, maybe the package will not be checked and will save these 23%. The Ministry of Finance recognises this problem and has recently recalled that goods imported from China in postal shipments are subject to VAT.
Tax Act on goods and services in Article 51 exempt imports of goods placed in consignments consigned from the territory of the countries third directly to Polish consumers, but provided that the total value of the goods in the consignment does not exceed the amount 22 EUR.
This exemption does not apply to goods imported by mail order sales either. Therefore, typical purchases made by Polish consumers cannot benefit from this exemption. This relates essentially to gifts received to the amount indicated above.
The problem is that the customs authorities are not able to control all packages sent as so-called gifts.
The Ministry of Finance is therefore taking steps to seal VAT on imports of goods in postal shipments.
On the website of the Government Legislative Centre, a draft regulation was published amending the Regulation on customs and tax offices and their subordinate customs branches, in which operations are carried out under customs legislation depending on the type of goods or customs procedures in which goods may be covered.
The regulation provides for the creation of a new Post Customs Branch in Lublin, which will be subject to the Lublin Customs and Tax Office in Biała Podlaska.
Work on the creation of the Postal Customs Branch in Lublin began in November 2017 at the initiative of the Polish Post Office SA.
The direct reason for these actions was the beginning of cooperation by the Polish Post Office with the Chinese postal operator in the field of handling mail delivered in containers by rail by Małaszewicze to Lublin. The Ministry of Finance wants the Postal Customs Department in Lublin to control shipments coming by rail from China.
The aim of setting up a new customs department is to ensure a better level of postal checks on imports and increase the revenue of the State Treasury from customs duties and VAT. Ministry of Finance plans to create additional 35 Staff for customs and tax officers.
Therefore, it is expected that shipments from China will be monitored more frequently and buyers are called upon to pay their taxes.