The National Revenue Administration (KAS) is responsible in Poland for handling customs declarations, checking goods at the border, and overseeing the correctness of duty and import VAT settlements. It's within the structure of KAS that customs and tax offices operate, accepting declarations through the PUESC system, issuing EORI numbers, and issuing Binding Tariff Information (WIT) rulings confirming the classification of goods. KAS also carries out post-import audits, during which it can review goods that have already cleared and demand an additional payment of charges.
Contents
In brief — what you'll learn
- ✓ How to prepare the process and documents
- ✓ How the declaration and inspection work
- ✓ How to maintain compliance and settlements
How to prepare the process and documents
The scope of responsibility of the parties
The minimum data set for the declaration
Exporting to the United Kingdom? Have your UK customs clearance handled for you.
How the declaration and inspection work
The operational stages from notification to release
The most common risk points and how to reduce them
Identifying discrepancies between commercial documents and transport data at an early stage helps avoid KAS holding up clearance and the financial penalties that come with it. Regular team training on current rules and using official KAS notices significantly reduces operational risk.
How to maintain compliance and settlements
Archiving, amendments and evidence of due diligence
Systematically documenting every customs decision — from the classification of the goods, through the customs value, to confirmation that the relevant declarations were submitted — is the foundation of due diligence towards KAS. Keeping documents for the period required by law and logging amendments to customs declarations creates the audit trail needed during an external inspection.
Working with a customs agency and internal audit
Regular internal audits based on official KAS and Ministry of Finance guidance make it possible to identify procedural gaps before an external inspection finds them. A customs agency acts as an operational partner, ensuring consistency in the process from notification through to archiving, and its knowledge of current rules minimises the risk of classification and valuation errors.
Summary
In summary: in the area of 'The Role of KAS in Poland', what matters most is running the process according to current official guidance, with a clear split of responsibility and documentation of every decision. This approach reduces delays, cuts down on corrections, and makes it easier to defend your settlements during an inspection. If any requirement is unclear, check the current guidance on podatki.gov.pl or directly in KAS notices.
Legal basis and sources
- Ministry of Finance (Poland): Ministerstwo Finansow
- KAS: National Revenue Administration
- Ministry of Finance (Poland): Podatki.gov.pl
If the rules or system notices are updated, check the current GOV.UK or KAS guidance before submitting a declaration.
Frequently asked questions
What is KAS, and what inspection powers does it have over companies trading with foreign countries?
The National Revenue Administration (KAS) is a body combining the functions of customs administration, tax administration, and fiscal control. Over companies trading goods with foreign countries, KAS has the power to inspect customs declarations, verify customs value and the classification of goods, and impose penalties for irregularities. Its legal basis is the Act of 16 November 2016 on the National Revenue Administration.
What documents are needed for customs clearance overseen by KAS?
The minimum set of documents includes: a commercial invoice showing the transaction value, a packing list, a transport document (CMR, bill of lading, or air waybill), the importer's or exporter's EORI number, and permits and licences, where the goods are subject to special regulations. For imports from the United Kingdom, confirmation of the goods' origin under the TCA agreement is also required.
How does KAS verify the correctness of tariff classification and customs value?
KAS verifies tariff classification by comparing the description of the goods in the customs declaration against the Combined Nomenclature (CN) and any Binding Tariff Information (WIT) ruling. Customs value is checked against the commercial invoice, and where the parties to the transaction are related, using the alternative methods set out in the Union Customs Code (UCC). Discrepancies can result in a request for additional documents or an assessment of supplementary duty.
What are the consequences of errors in a customs declaration, and how can they be corrected?
Errors in a customs declaration can result in the release of goods being held up, an assessment of outstanding customs and tax charges, and a financial penalty. A declaration can be amended before the goods are released (a change to the declaration) or after release (a supplementary declaration). Submitting a correction on your own initiative, before KAS opens an inspection, is treated as evidence of due diligence and can reduce the level of any penalty.
How can you work effectively with a customs agency to meet KAS's requirements?
Effective cooperation with a customs agency requires: providing complete and consistent commercial documents before the transport is notified, clearly identifying who holds the EORI number, and keeping the agency continuously informed of any changes in value or delivery terms (Incoterms). Regular internal audits and implementing a documentation checklist make it significantly easier to maintain compliance with KAS's requirements and shorten clearance times.
Related guides
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