Customs clearance of goods from China in 2026 – how it works, how long it takes and how much it costs

Before any goods from China reach your warehouse, they have to clear customs. In practice, it works like this: a customs agency prepares the declaration and calculates the duty and VAT, you pay them, and once customs has checked the declaration, it releases the goods – from that moment you can sell them or use them in your business. With a complete set of documents, customs clearance of goods from China usually takes 1–2 days and is handled electronically, so you do not need to visit a customs office.

Whether you are about to start importing from China or already bring goods from China to Poland regularly, this guide takes you through the whole process step by step. We explain which documents you need when importing from China and who is responsible for each of them. We also cover how clearance differs between rail, sea and air freight, and what to do if customs selects your shipment for inspection. This guide reflects the law as of October 2026.

In short:

• All goods from outside the EU are subject to customs clearance, including samples and parcels. Parcels sent to consumers are cleared under a simplified procedure.
• Clearance through the agency we recommend costs approx. PLN 300 gross, or approx. PLN 370 gross with VAT settled under Article 33a of the Polish VAT Act (indicative prices, October 2026; the price in our quote is binding). If the packing list has many line items, clearance costs more.
• To clear your goods, you need an EORI number, an authorisation for the customs agency, a commercial invoice with a Polish translation and a packing list. We add the transport invoices and the temporary storage declaration (DS).
• When you clear goods with us, the agency submits the declaration only after the duty and VAT have been paid.
• Customs duty depends on the commodity code, and import VAT is calculated on the value of the goods plus duty and transport.
• A VAT-registered business that meets the Article 33a conditions accounts for import VAT in its VAT return and does not pay it at clearance.
• Most problems are caused by inconsistent documents and the wrong commodity code – not by customs itself.

What is import customs clearance?

Import customs clearance is the procedure by which goods from outside the European Union are released for free circulation within it. It applies to every import of goods from outside the EU – full containers as well as product samples and courier parcels. The importer (or their representative) lodges a customs declaration stating the description of the goods, their tariff code, value and country of origin. In the trade it is still often called a SAD, after the Single Administrative Document. The declaration sets out the duty and taxes due (customs duty, import VAT and, where applicable, excise duty), and customs checks them. Once they have been paid or secured, the goods are released.

In Poland, customs clearance is handled by the National Revenue Administration (KAS – Krajowa Administracja Skarbowa). The legal basis is the Union Customs Code (Regulation 952/2013), so the rules are the same throughout the EU. The import declaration goes to the Polish AIS/IMPORT PLUS system via PUESC, the Polish e-services platform for customs and tax. That is why you do not need to attend a customs office in person – everything is done electronically.

Goods from China have non-Union status until they are cleared. Once they arrive and are presented to customs, they go into temporary storage, i.e. under customs supervision: at a port, at a terminal or in a temporary storage warehouse. Under Article 149 of the Union Customs Code, they must be placed under a customs procedure or re-exported within 90 days – but every day at the terminal costs money, so it does not pay to wait.

Customs clearance of goods from China step by step

1. Check the commodity code and requirements before you order. The rate of duty on goods from China depends on the customs tariff code (CN/TARIC). The code shows some of the requirements, but not all of them – for a specific product, for example, the agency will ask for a CE declaration of conformity (step 6). It is worth settling this with your supplier before you place the order.
2. Get an EORI number before you order the goods. It is a free identifier for your company in EU customs systems. Without it, you cannot declare goods for clearance.
3. Agree the delivery terms (Incoterms) with your supplier. They determine who pays for transport to the EU and who handles clearance. If you are new to importing goods from China, it is worth buying on EXW or FOB terms. Before dispatch, you can also commission a factory inspection – it lets you check the quality of the goods and spot any discrepancies with your order before they are loaded into the container.
4. Sign an authorisation for the customs agency. Without it, the agency cannot declare your goods. Clearance is usually handled by the agency we recommend – we help you prepare and submit your authorisation there. You can also clear the goods through an agency you already work with and have authorised, or submit an authorisation to a new agency of your choice.
5. Send us the documents. From your supplier in China you need a commercial invoice and a packing list showing the weight, number of cartons and volume in CBM. You have the invoice translated into Polish. The documents must be consistent with each other: quantity, weight, description and specification of the goods, and value. You send them to us, and we add the transport invoices and the temporary storage declaration (DS) – confirmation that the goods are waiting under customs supervision. The agency will not start the clearance without it. We then pass the complete set to the customs agency.
6. The agency checks the documents, prepares the declaration and calculates the charges. The agency knows what customs may ask about for a given product. If, for example, a CE certificate or declaration of conformity is missing, it asks for it before the declaration is lodged – we then contact you so that you can provide it. Based on the complete documents, the agency prepares a draft customs declaration (draft SAD). Before submitting it to customs, it sends us the amount of duty and VAT to be paid, and we forward it to you. With Article 33a clearance, you pay only the duty.
7. Pay the duty and VAT. You send us the payment confirmation, and we pass it on to the agency. Only then does the agency submit the declaration to the customs office.
8. Customs carries out the clearance. If there are no objections, customs releases the goods and we arrange delivery to your address. Customs may also select the goods for inspection or ask for additional documents, such as a declaration of conformity or a CE certificate. An inspection extends clearance and may mean additional costs for you – we describe them below, in the section on customs inspections.
9. The document for your accounts. After clearance, you receive the customs document, which is the basis for recording the import in your books and deducting VAT.

What documents do you need for customs clearance of goods from China?

The basic set is the same for every import from China. Additional documents depend on the type of goods – some product categories require certificates, test reports or permits. A complete set of documents is the simplest route to fast clearance.

What to check in the documents:

• The description must reflect the actual goods and comply with the regulations, stating what the product is and what it is made of, e.g. “LED ceiling lamp, aluminium, 230 V”. A trade name alone or a generic word such as “parts” is not enough.
• The value on the invoice must match what you actually pay the supplier. An undervalued invoice risks the goods being detained and you having to pay the difference with interest.
• Chinese suppliers usually issue the invoice and packing list in English. Send them to us together with a Polish translation of the invoice.
• A sample packing list with instructions on how to fill it in is available in our free packing list template. For more on the B/L, see our guide to the ocean bill of lading.

We explain how to apply for an importer number step by step in our guide on how to get an EORI number. Also bear in mind the product safety rules (GPSR): a consumer product sold in the EU must have a responsible economic operator established in the Union.

Who handles customs clearance – the importer, a customs agency or the freight forwarder?

You can clear goods yourself if you have access to PUESC and know the tariff classification rules. In practice, most businesses use a customs agency – an experienced agency will choose the right commodity code and spot gaps in the documents before customs does. The agency acts on the basis of your authorisation, in one of two forms:

• direct representation – the agency acts in your name and on your behalf, and you are the customs debtor;
• indirect representation – the agency acts in its own name but on your behalf, and is jointly liable with you for the customs debt.

We explain the differences and how to choose in our guide to direct and indirect authorisation.

The freight forwarder organises the transport and usually coordinates clearance. Customs agencies differ in how quickly they work, and that also affects how soon your goods can move on. That is why we recommend the agency we work with on a regular basis, but you can also clear the goods through your own agency (see step 4). After clearance, we arrange delivery to your address. How to assess a customs agency is covered in our guide on what to look for when choosing a customs agency.

Watch out for DDP. When a supplier sells on DDP terms, customs clearance is arranged by the supplier or its partner. If a different company appears as the importer in the declaration, you may not receive a document that allows you to deduct VAT. We cover this in our answer to the question what to do with goods from Alibaba that arrived without customs clearance and in our guide to the DDP Incoterms rule.

How long does customs clearance of goods from China take?

With complete and consistent documents, customs clearance usually takes 1–2 working days from the arrival of the goods. Preparing the declaration in the system then typically takes around an hour – longer if the documents need correcting. Clearance – and with it the wait for goods imported from China – takes longer when:

• a document is missing, or the details on the invoice, packing list and transport document do not match;
• the duty and VAT have not yet been paid;
• customs selects the declaration for inspection (of the documents or the goods) or asks for additional documents;
• the goods require sanitary, veterinary or phytosanitary inspection;
• the commodity code is open to doubt or the goods are subject to anti-dumping duty, and the manufacturer's documents are incomplete;
• more containers than usual arrive at the terminals before the holidays and after Chinese New Year.

Every day of delay can mean terminal storage and container detention charges. We explain how they are calculated in our guide to storage costs.

Customs clearance for rail, sea and air freight

The clearance rules are the same, but each mode of transport for goods from China has a different point of entry into the EU and a different place where clearance is usually completed.

The mode of transport also affects how much of the freight cost is included in the customs value. For rail freight, it is carriage to the EU border; for sea freight, carriage to the port of discharge; and for air freight, only part of the freight cost. We show a detailed calculation in our guide to customs duty on goods from China.

Types of customs clearance when importing from China

Standard clearance (release for free circulation)

The most common option. You pay duty and VAT at clearance and then deduct the VAT in your VAT return if you are a VAT-registered business.

Article 33a clearance – import VAT in your VAT return

This is a special way of accounting for VAT: at clearance you pay only the duty, and you settle import VAT in your VAT return (declaring it and deducting it at the same time). This way you do not tie up cash. You need, among other things, certificates or a statement confirming that you have no tax arrears and no arrears with ZUS, the Polish Social Insurance Institution. The declaration is lodged by a representative (a customs agency), unless the company has AEO status or an appropriate authorisation. We explain the details in our guide to Article 33a clearance.

T1 transit – clearance inland or in another EU country

The transit procedure allows non-Union goods to be moved under customs supervision from the border to a customs office further inside the EU, without paying duty and VAT at the border. It requires a guarantee covering the duty and taxes. This is how we deliver goods to customers in the Czech Republic and Romania: the goods arrive at a consolidation warehouse in Poland, where we issue a T1 transit document, and we then clear them at a local customs agency in the Czech Republic or Romania.

Clearance at a port in another EU country

A container from China can be cleared in, for example, Hamburg or Rotterdam. Customs duty is the same throughout the EU, but VAT is then accounted for under the rules of the country of clearance or under customs procedure 42 – the import is exempt from VAT there, and in Poland you account for an intra-Community acquisition of goods. This involves additional formalities. We explain when this option makes sense in our guide to sea freight from China to Hamburg.

Customs duty and VAT on goods from China

You pay the charges before the agency submits the declaration to customs (under Article 33a – only the duty). The amount of customs duty and VAT on imports from China depends on three things:

• Commodity code. It determines the duty rate – for many goods from China between 0 and 5%, and 12–17% for clothing and some footwear. Some goods are also subject to anti-dumping duty.
• Customs value. This is the price of the goods plus transport and insurance to the EU border, converted at the customs exchange rate for the month.
• VAT base. This is the customs value plus duty and transport to the first place of destination in Poland. The rate is usually 23%.

China has no tariff preferences in the EU, so a certificate of origin will not reduce the duty. Rates for popular products, a step-by-step calculation example and the rules on anti-dumping duty are in our guide to customs duty on goods from China in 2026. You can check the official rate in the Polish ISZTAR tariff calculator.

Customs checks and physical examination – what happens then?

Customs selects some declarations for inspection on the basis of risk analysis. An inspection may cover only the documents – in that case the agency sends explanations or additional documents, such as a declaration of conformity or a CE certificate. It may also be a physical examination of the goods at the port, at a terminal or in a temporary storage warehouse: the container is opened and the goods are sometimes partly unloaded. Customs checks whether the type, quantity and markings of the goods match the declaration.

As the importer, you bear the costs of the inspection. They usually consist of two items:

• the temporary storage warehouse charges a fee for preparing the goods and for having a member of its staff present during the inspection – approx. PLN 300 (indicative, October 2026; the warehouse's price list applies);
• customs may charge its own inspection fee. The amount depends on how long the inspection takes and what it finds; if no irregularities are found, the fee is often low or nil.

That is why the total cost of an inspection cannot be stated in advance. How long it takes in practice is explained in our answer to the question how long a customs examination can take in Poland, and the procedure is described in our guide to the customs examination of a container.

Any import of goods from China can be selected for inspection, including those of businesses that have been importing for years. It cannot be ruled out, but you can prepare for it:

• an accurate description of the goods and quantities that match the packing list;
• CE marking and instructions in Polish where required;
• manufacturer's documents for goods subject to anti-dumping duty;
• declarations of conformity and test reports ready before dispatch, not after the container arrives.

Food and food-contact articles are also subject to a sanitary inspection by the Polish sanitary authority (Sanepid) – we describe it in our guide to sanitary inspection during customs clearance.

How are parcels from China cleared through customs?

Parcels from China must also be cleared, but this is usually done for you by the courier company or postal operator.

• Online shopping (up to EUR 150). Since 1 July 2026, a customs duty of EUR 3 has applied to each item in a parcel. It is paid by the declarant, i.e. the seller or the platform, and the cost is usually included in the price. If the shop is registered for IOSS, it collects VAT at the time of purchase, and the import itself is exempt from VAT.
• Consignments to businesses, including samples. These are ordinary imports: duty according to the commodity code, plus VAT. The courier declares the consignment and adds the charges and its own fee.
• Larger consignments and pallets. Here it pays to use transport with clearance through a customs agency, because it is easier to keep control of the commodity code and the costs.

We explain how to import goods by courier and when it pays off in our guide to importing through a courier company. For samples, see our guide to ordering samples from China.

How much does customs clearance of goods from China cost?

Clearance through the agency we recommend costs approx. PLN 300 gross. Clearance with VAT settled under Article 33a costs approx. PLN 370 gross. If the packing list contains many line items, i.e. different products, clearance will cost more, because each item has to be described and classified. These are indicative prices as of October 2026 – the amount in our quote is binding. If you clear the goods through your own agency, its price list applies.

However, the cost of customs clearance from China is not just the customs agency's fee. The total is made up of:

• the customs agency service – preparing and lodging the declaration; in our quotes, clearance is a separate item alongside the freight;
• duty, VAT and any excise duty – based on the commodity code and the customs value;
• additional charges, if they arise – customs inspection (warehouse costs and sometimes a customs fee), terminal storage, sanitary inspection.

On top of that come other import costs, such as transport from China to Poland and delivery to your warehouse. It is worth having the freight listed separately from clearance and delivery within Poland in your quote. The agency can then allocate the costs to the customs value and the VAT base, and you can calculate the duty and VAT for your goods in advance.

Most common mistakes in customs clearance of goods from China

It is worth knowing the most common mistakes, as they can lead to your goods being detained or to additional duty. Most of them can be caught before dispatch:

• HS code copied from the supplier without checking. Chinese codes often do not match the EU tariff. A wrong code means a risk of paying additional duty with interest, even several years after clearance.
• Undervalued invoice. Customs may challenge it and hold the goods until the matter is clarified.
• Inconsistent documents. A different weight on the packing list, a different number of cartons on the transport document – this is the most common reason for additional questions from customs.
• No EORI number when ordering. If you apply only once the goods are on their way, the container may have to wait for clearance while storage charges mount up.
• Late payment of duty and VAT. The agency submits the declaration only after the payment has been confirmed, so every day of delay means another day at the terminal.
• Missing conformity documents. A CE declaration or test report should be ready before dispatch.
• Overlooked anti-dumping duty. Check TARIC before placing the order, not after the goods arrive.
• DDP without checking who the importer is. Without a customs document in your company's name, you cannot deduct VAT.

Frequently asked questions about customs clearance from China

Do I need a customs agency for customs clearance?

It is not compulsory – a business can declare goods itself. Most importers do use an agency, though, because it has access to customs systems and experience in tariff classification. When you transport with us, clearance is handled by the agency we recommend or by an agency of your choice. With VAT settled under Article 33a, the declaration is lodged by a representative, unless the company has AEO status or an appropriate authorisation.

Do I have to attend the customs office in person?

No. The agency lodges the declaration electronically via PUESC, and you send the documents to us – we pass them on to the agency.

Do I have to pay VAT on goods from China?

Yes. Import VAT is payable on all goods from outside the EU, regardless of their value. A VAT-registered business deducts it in its VAT return, and under Article 33a does not pay it at clearance at all.

How do I account for a purchase of goods from China?

To account for an import from China, you record the supplier's invoice as a purchase of goods, and the import VAT on the basis of the customs document. For details, see our guide on how to account for imports from China.

Who pays for customs clearance – the sender or the recipient?

It depends on the Incoterms. Under EXW, FOB and CIF, clearance and charges are paid by the importer, i.e. the consignee in the EU. Under DDP – by the seller.

Does every parcel from China go through customs clearance?

Yes, all goods from outside the EU are declared for clearance. For small consignments, this is done by the courier, the postal operator or the sales platform.

What happens if the goods are not cleared?

Goods in temporary storage must be placed under a customs procedure within 90 days. After that, customs may sell them, destroy them or take them over at the owner's expense. Before then, storage and container detention charges keep growing.

Customs clearance in your quote for transport from China

Customs clearance is part of every quote we prepare for transport from China. We organise the entire transport from the factory to your door. We coordinate clearance at the agency we recommend or at your own – for rail freight usually remotely, while groupage is cleared in Pruszków near Warsaw. We also help you obtain an EORI number and, if you meet the conditions, arrange for VAT to be settled under Article 33a.

Send us the details of your cargo: the goods, the HS code from your supplier, the Incoterms, the collection city in China and the delivery address. We will prepare a personalised quote for transport from China, with separate prices for the freight and for clearance and delivery within Poland.