27090010
MINERAL FUELS, MINERAL OILS AND PRODUCTS OF THEIR DISTILLATION; BITUMINOUS SUBSTANCES; MINERAL WAXES›Petroleum oils and oils obtained from bituminous minerals, crude›Oleje ropy naftowej i oleje otrzymywane z minerałów bitumicznych, surowe
Natural gas condensates
Standard EU duty
0%
VAT
23%
Additional duties / sanctions
0 rules
Docs required
12 docs
Y106Y110Y113Y239X802Y997+6
Preferences
ERGA OMNES 0%AD 0%CARI 0%CI 0%CL 0%CM 0%CO 0%DZ 0%EBA 0%EC 0%EEA 0%EG 0%EH 0%ESA 0%FJ 0%GB 0%GE 0%GH 0%GSP 0%GSP+ 0%IL 0%JO 0%KE 0%LB 0%MA 0%MD 0%MX 0%PG 0%PS 0%SADC EPA 0%SB 0%SG 0%TN 0%WS 0%XC 0%XL 0%ZA 0%
Notes
CD303The relief from or reduction of customs duties shall be subject to the specific request expressed by the declarant in box 44 "Additional information/Documents produced/Certificates and authorisations", of the Single Administrative Document (SAD)
TM904Preferences granted under the agreement between the European Union and Morocco in force from 19 July 2019.As of 3 October 2025, products originating in Western Sahara subject to controls by the customs authorities of the Kingdom of Morocco shall benefit from trade preferences under the terms of the new Agreement in the form of exchange of letters between the EU and Morocco, The European Union and the Kingdom of Morocco have agreed to allow those products to be identified by reference to the region of origin to be included in the proof of origin and as provided for in Protocol 4.In view of the application of these measures, the origin certificates codes U179 and U180 must be declared.The country code to be entered in the origin declaration when these proofs of origin are used is “EH”.
CD906The list of non-eligible locations and their postal codes is available at the following address: http://ec.europa.eu/taxation_customs/customs/technical-arrangement_postal-codes.pdf
Import control on REACHERGA OMNESR1907/06
Import control on REACH
ERGA OMNESR1907/06
Documents / references
Y106Y110Y113
Conditions
- B001Presentation of a certificate/licence/document: Y106- Import/export allowed after control
- B010Presentation of a certificate/licence/document: Y110- Import/export allowed after control
- B020Presentation of a certificate/licence/document: Y113- Import/export allowed after control
- B090Presentation of a certificate/licence/document: the condition is not fulfilled- Import/export not allowed after control
Notes
- CHM00028REACH - Annex XVII - Entry 28
- CD730A substance for which Annex XVII contains a restriction shall not be imported unless it complies with the conditions of that restriction.This shall not apply to the manufacture, placing on the market or use of a substance in scientific research and development. Annex XVII shall specify if the restriction shall not apply to product and process orientated research and development, as well as the maximum quantity exempted.The restrictions shall not apply to the use of substances in cosmetic products, as defined by Regulation (EC) No 1223/2009 of the European Parliament and of the Council of 30 November 2009 on cosmetic products (repealing the Directive 76/768/EEC), with regard to restrictions addressing the risks to human health within the scope of that regulation.(Article 67 points 1 and 2 of Regulation (EC) No 1907/2006).
Import controlIRR0267/12
Import control
IRR0267/12
Documents / references
Y239
Conditions
- Y001Other conditions: Y239- Import/export allowed after control
- Y090Other conditions: the condition is not fulfilled- Import/export not allowed after control
Notes
- TM01034Article 12 of Regulation (EU) No 267/2012 (Consolidated version)1.The prohibitions in Article 11 shall not apply to:(a) the execution until 1 January 2026, of trade contracts concluded before 30 September 2025, or of ancillary contracts necessary for the execution of such contracts;(b) the execution of contracts concluded before 30 September 2025, or of ancillary contracts, necessary for the execution of such contracts, where such a contract specifically provides that the supply of Iranian crude oil and petroleum products or the proceeds derived from their supply are for the reimbursement of outstanding amounts to persons, entities or bodies under the jurisdiction of Member States;(c) crude oil or petroleum products, which had been exported from Iran prior to 30 September 2025, or where the export was made pursuant to point (a) on or prior to 30 September 2025; or where the export was made pursuant to point (b);(d) the purchase of bunker oil produced and supplied by a third country other than Iran, intended for the propulsion of the engines of vessels;(e) the purchase of bunker oil for the propulsion of the engines of a vessel which has been forced into a port in Iran, or into Iranian territorial waters, under force majeure,provided that the person, entity or body seeking to perform the contract referred to in points (a), (b) and (c) has notified, at least 20 working days in advance, the activity or transaction to the competent authority of the Member State in which it is established.2.The prohibition in Article 11(1), point (d), shall not apply to the provision, until 1 January 2026, directly or indirectly, of third party liability insurance and environmental liability insurance and reinsurance.
Import prohibitionKPR1509/17
Import prohibition
KPR1509/17
Notes
- TM398Goods from the Annex VI of Regulation (EU) 2017/1509 (Petroleum products)
Export prohibitionKPR1836/17
Export prohibition
KPR1836/17
Notes
- TM814Goods from the Annex XIc of Regulation (EU) 2017/1509 (Condensated and natural gas liquids)
Export controlUAR0692/14
Export control
UAR0692/14
Documents / references
X802Y997
Conditions
- Y001Other conditions: Y997- Export allowed
- Y005Other conditions: X802- Export allowed
- Y009Other conditions: the condition is not fulfilled- Export is not allowed
Notes
- CD967I. According to Council Regulation (EU) No 692/2014, it shall be prohibited to import into European Union goods originating in Crimea or Sevastopol.The prohibition shall not apply in respect of goods originating in Crimea or Sevastopol which have been made available to the Ukrainian authorities for examination, for which compliance with the conditions conferring entitlement to preferential origin has been verified and for which a certificate of origin has been issued in accordance with the Association Agreement between the European Union and its Member States, of the one part, and Ukraine, of the other part.II. According to the Council Regulation (EU) 692/2014, the export of goods and technologies suited for use in the sectors of transport; telecommunications; energy; prospection, exploration and production of oil, gas and mineral resources is prohibited:(a) to any natural or legal person, entity or body in Crimea or Sevastopol, or(b) for use in Crimea or Sevastopol.
Import controlUAR0692/14
Import control
UAR0692/14
Documents / references
N954U045U078U079Y997
Conditions
- Y001Other conditions: Y997- Import allowed
- Y002Other conditions: U078- Import allowed
- Y003Other conditions: U079- Import allowed
- Y005Other conditions: N954- Import allowed
- Y007Other conditions: U045- Import allowed
- Y009Other conditions: the condition is not fulfilled- Import is not allowed
Notes
- CD967I. According to Council Regulation (EU) No 692/2014, it shall be prohibited to import into European Union goods originating in Crimea or Sevastopol.The prohibition shall not apply in respect of goods originating in Crimea or Sevastopol which have been made available to the Ukrainian authorities for examination, for which compliance with the conditions conferring entitlement to preferential origin has been verified and for which a certificate of origin has been issued in accordance with the Association Agreement between the European Union and its Member States, of the one part, and Ukraine, of the other part.II. According to the Council Regulation (EU) 692/2014, the export of goods and technologies suited for use in the sectors of transport; telecommunications; energy; prospection, exploration and production of oil, gas and mineral resources is prohibited:(a) to any natural or legal person, entity or body in Crimea or Sevastopol, or(b) for use in Crimea or Sevastopol.
Import controlUAR0263/22
Import control
UAR0263/22
Documents / references
N954U045U078U079Y984
Conditions
- Y001Other conditions: Y984- Import/export allowed after control
- Y002Other conditions: N954- Import/export allowed after control
- Y005Other conditions: U045- Import/export allowed after control
- Y006Other conditions: U078- Import/export allowed after control
- Y007Other conditions: U079- Import/export allowed after control
- Y009Other conditions: the condition is not fulfilled- Import/export not allowed after control
Notes
- CD860According to Council Regulation (EU) 2022/263 (OJ L42I, p. 77):I. It shall be prohibited to import into the European Union goods originating in non-government controlled areas of the Donetsk, Kherson, Luhansk and Zaporizhzhia oblasts of Ukraine.The import prohibitions not apply in respect of: (a) the execution until 24 May 2022 of trade contracts concluded before 23 February 2022, or of ancillary contracts necessary for the execution of such contracts, provided that the natural or legal person, entity or body seeking to perform the contract has notified, at least 10 working days in advance, the activity or transaction to the competent authority of the Member State in which they are established; (b) goods originating in the specified territories which have been made available to the Ukrainian authorities for examination, for which compliance with the conditions conferring entitlement to preferential origin has been verified and for which a certificate of origin has been issued in accordance with the EU-Ukraine Association Agreement.II. It shall be prohibited to sell, supply, transfer or export goods and technology listed in Annex II to Council Regulation (EU) 2022/263: (a) to any natural or legal person, entity or body in the specified territories, or (b) for use in the specified territories. Annex II shall include certain goods and technologies suited for use in the following key sectors: (i) transport;(ii) telecommunications;(iii) energy; (iv) the prospecting, exploration and production of oil, gas and mineral resources. The prohibitions in point II above shall be without prejudice to the execution until 24 August 2022 of an obligation arising from a contract concluded before 23 February 2022, or from ancillary contracts necessary for the execution of such contracts, provided that the competent authority has been informed at least five working days in advance.
Export controlUAR0263/22
Export control
UAR0263/22
Documents / references
X985Y984
Conditions
- Y001Other conditions: Y984- Import/export allowed after control
- Y003Other conditions: X985- Import/export allowed after control
- Y004Other conditions: the condition is not fulfilled- Import/export not allowed after control
Notes
- CD860According to Council Regulation (EU) 2022/263 (OJ L42I, p. 77):I. It shall be prohibited to import into the European Union goods originating in non-government controlled areas of the Donetsk, Kherson, Luhansk and Zaporizhzhia oblasts of Ukraine.The import prohibitions not apply in respect of: (a) the execution until 24 May 2022 of trade contracts concluded before 23 February 2022, or of ancillary contracts necessary for the execution of such contracts, provided that the natural or legal person, entity or body seeking to perform the contract has notified, at least 10 working days in advance, the activity or transaction to the competent authority of the Member State in which they are established; (b) goods originating in the specified territories which have been made available to the Ukrainian authorities for examination, for which compliance with the conditions conferring entitlement to preferential origin has been verified and for which a certificate of origin has been issued in accordance with the EU-Ukraine Association Agreement.II. It shall be prohibited to sell, supply, transfer or export goods and technology listed in Annex II to Council Regulation (EU) 2022/263: (a) to any natural or legal person, entity or body in the specified territories, or (b) for use in the specified territories. Annex II shall include certain goods and technologies suited for use in the following key sectors: (i) transport;(ii) telecommunications;(iii) energy; (iv) the prospecting, exploration and production of oil, gas and mineral resources. The prohibitions in point II above shall be without prejudice to the execution until 24 August 2022 of an obligation arising from a contract concluded before 23 February 2022, or from ancillary contracts necessary for the execution of such contracts, provided that the competent authority has been informed at least five working days in advance.
Value Added Tax (VAT)
V020Medical devices, as defined by the Act on Medical Devices of 20 May 2010, (Journal of Laws of 2019, item 175, 447, 534), released for free circulation on the territory of the Republic of Poland
8%V120For medical devices referred to in item 13 of Annex No. 3 to the Act in the wording applicable before the date of entry into force of the Act of 7 April 2022 on medical devices (Journal of Laws, item 974), the tax rate referred to in Art. 41 sec. 2 shall apply if, in accordance with: 1) Art. 120 sec. 4 of the regulation (EU) 2017/745 of the European Parliament and of the Council of 5 April 2017 on medical devices, amending Directive 2001/83/EC, Regulation (EC) No 178/2002 and Regulation (EC) No 1223/2009 and repealing Council Directives 90/385/EEC and 93/42/EEC (Official Journal of the European Union L117 of 5 April 2017) or 2) Article 110 paragraph 4 of the regulation (EU) 2017/746 of the European Parliament and of the Council of 5 April 2017 on in vitro diagnostic medical devices and repealing Directive 98/79/EC and Commission Decision 2010/227/EU (Official Journal of the European Union L117 of 5 April 2017) – these products have been placed on the market and are still being made available on the market or put into use.
8%V999Other
23%Excise duty
X018Intended to be used as motor fuels or additives or admixtures for motor fuels, excluding Solvent Yellow 124, Solvent Red 164, Solvent Red 19, Solvent Blue 35.
1786 PLN / KLTX093Increased rate for heating fuels of a density less than 890 kilograms per cubic metre, when used to fuel combustion engines and stored in a tank linked to a fuel dyspenser or sold from such a tank.
1822 PLN / KLTX094Increased rate for heating fuels of a density equal or more than 890 kilograms per cubic metre, when used to fuel combustion engines and stored in a tank linked to a fuel dyspenser or sold from such a tank.
2047 PLN / TNEX100For purposes other than as motor fuels or heating fuels and for purposes other than as additives or motor fuels or heating fuels blending components.
0 PLN / TNEX101Heating fuels of a density less than 890 kilograms per cubic metre at 15oC.
X102Heating fuels of a density equal or more than 890 kilograms per cubic metre at 15°C.
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