Upon Poland’s accession to the European Union, companies registered in the country found themselves in a new situation.
What needs to be done for Polish Free Customs Zones (FCZ) to take over the streams of goods imported from Eastern Europe and Asia in transit through Poland to the Community area?
Benefits associated with importing goods into the European Union area through FCZs.
Introducing goods into the Community area through a Free Customs Zone located in one of the EU countries provides several significant benefits:
1. Introducing goods originating from countries outside the European Union into the FCZ takes place without performing import customs clearance. For FCZs located inland, only a transit procedure needs to be initiated at the border, allowing the purchased goods to be transported there. In the FCZ, the existence of the goods is disclosed only through an entry in the records. The collection of customs duties and VAT on imports is also waived as long as the goods remain within the FCZ,
2. The stay of goods in the FCZ is unlimited in time,
3. Removing goods from the FCZ to outside the EU, which were introduced there from abroad, still does not entail the necessity of customs clearance2 and the collection of customs duties,
4. Without the collection of customs duties, certain operations can also be performed on the goods within the FCZ, and there is an opportunity for new transport configurations, i.e., splitting or consolidating shipments, etc.