Simplified Import Procedure — How It Works and Is It Worth It?

Simplified Import Procedure — How It Works and Is It Worth It?

Companies that import regularly can significantly speed up clearance and cut its cost using simplified procedures. We explain when it pays off and how to obtain the necessary authorisations.

Questions and Answers — Simplified Procedure

What does "entry in the declarant's records" mean?

Entry in the declarant's records is the most advanced form of simplification: the company enters the arrival of the goods in its own customs records (e.g. WMS or ERP) and the goods are automatically released. A supplementary customs declaration is submitted in bulk — e.g. weekly. It requires authorisation from KAS (Poland's National Revenue Administration) and regular audits.

What is a "simplified customs declaration"?

A simplified customs declaration is a shortened version of the SAD declaration — fewer fields, faster processing. The goods are released on the basis of the simplified declaration, and a full supplementary customs declaration is submitted within 10 days. It's easier to obtain than entry in the records.

Can my customs agency use simplifications on my behalf?

Yes — a customs agency holding the relevant authorisations or AEO status can use simplified procedures acting as the importer's representative. The importer must grant the agency the appropriate customs power of attorney authorising it to use simplifications.

When is it NOT worth applying for a simplified procedure?

A simplified procedure doesn't pay off when:

• You import only occasionally (less than 1–2 times a month)
• The cost of implementing a records system exceeds the operational savings
• The company doesn't have a stable tax history

Talk to the easyclearance.pl agency — we'll help you assess whether a simplified procedure is worthwhile for your import volume.