When the customs office holds a consignment for control in the CDS system, the declaration receives 'held' status and the goods will not be released for free circulation without further clarification. In practice this means contacting the customs agency quickly, providing any missing documents (invoice, certificate of origin, EORI number) or clarifying the tariff classification indicated by the officer. The faster the declarant responds to the request, the shorter the time the goods stay in temporary storage.
Contents
In brief — what you'll learn
- ✓ How to prepare the process and documents
- ✓ How the declaration and control work
- ✓ How to maintain compliance and settlements
How to prepare the process and documents
Division of responsibility between the parties
The minimum data set for the declaration
The minimum data set required to file a correct customs declaration includes: the goods' CN/HS code, the customs value, the country of origin, the gross weight, and the identifying details of the parties to the transaction. Each of these elements must be fully consistent with the commercial and transport documents — a discrepancy on even a single line item can result in the clearance being held and an investigation being opened.
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How the declaration and control work
Operational stages from advance notice to release
The most common risk points and how to limit them
The most common risk points are: an incorrect tariff classification, a customs value inconsistent with the invoice, missing documents proving origin, and a delayed advance notice. To limit them, documents should be verified at every stage of the process — from issuing the invoice through to physically crossing the border — and any request from the customs authority should be responded to without delay.
How to maintain compliance and settlements
Record-keeping, corrections and evidence of due diligence
Customs documentation should be kept for a minimum of 5 years, in line with KAS requirements. If an error is found in a customs declaration, the correction must be filed without delay, together with documentation justifying the change. Evidence of due diligence — including correspondence with the office and proof that declarations were filed — protects the company during any control and reduces the risk of administrative sanctions being imposed.
Working with a customs agency and internal audit
Regular cooperation with an experienced customs agency makes it possible to keep track of regulatory changes and respond quickly to official requests. An internal audit, carried out every 6-12 months, should check: the correctness of tariff classifications, whether customs values match the documentation, and the completeness of the archive of declarations and official decisions.
Summary
In summary: in the area of 'what to do if your goods are held' the most important thing is to run the process according to current official guidance, with a clear division of responsibility and documentation of every decision. This approach reduces delays, cuts the number of corrections and makes it easier to defend the settlements during an audit. If any requirement raises doubts, check the current guidance from PUESC, KAS or the Ministry of Finance and apply the principle of due diligence.
Legal basis and sources
- PUESC: Platform of Electronic Fiscal and Customs Services (Poland)
- Ministry of Finance: Podatki.gov.pl
- KAS: Krajowa Administracja Skarbowa (Polish National Revenue Administration)
If the regulations or system notices are updated, check the current GOV.UK or KAS guidance before submitting a declaration.
Frequently asked questions
What should you do first when goods are held by the customs office?
You should contact your customs representative or customs agency without delay, gather the full set of documents (commercial invoice, CMR transport document, certificate of origin), and establish the exact reason for the hold based on the official letter or notice from the customs office.
What documents are required to release goods that have been held?
Typically required are: the commercial invoice, a CMR or AWB document, a certificate or declaration of origin, a specification of the goods and — depending on the type of cargo — additional permits or certificates, e.g. sanitary, phytosanitary, or a CE certificate for industrial products.
What are the most common reasons for goods being held at the border?
The most common reasons are: an incorrect tariff classification (HS/CN code), an understated customs value, missing or inconsistent transport documents versus the declaration, a breach of import bans or restrictions, and suspected document falsification. Each of these reasons requires a different investigation procedure.
How much time does the customs office have to decide whether to release or seize the goods?
The time depends on the grounds for the hold. For a documentary check, the office should act without undue delay. If customs or fiscal-penal proceedings have been opened, the deadlines follow from the KAS rules and the Tax Ordinance — they can range from a few days to several weeks depending on the complexity of the case.
Can you appeal against a decision to hold or seize goods?
Yes. A decision by the customs office can be appealed to the Director of the Chamber of Tax Administration within 14 days of the decision being served. In justified cases you can apply for a financial security (e.g. a cash deposit or bank guarantee) in exchange for release of the goods pending a final decision on the case.
Related guides
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