Imports from China to an individual is only possible if we order the goods for private use and will not be marketed further. For example, we want to order a product from Aliexpress or another Chinese service. Non-commercial goods in small quantities up to a value sent as GIFT up to an amount of EURO 45 are exempt from VAT and customs duties.If they are not sent as GIFT this amount is reduced to 22 EURO. However, these must be retail quantities not intended for resale.
Also goods up to the value of 150 EURO purchased at retail from third countries including China are exempted from paying customs duties. The exceptions are alcoholic products, tobacco products and perfumes.
In any other case, it will be necessary to set up a business and apply to the authorities for an EORI or importer number. In order to place goods legally on the market within the European Union, the cargo must clear customs. Once it has cleared customs, we will receive the necessary documents to book the goods and resell them in Poland. In order to conduct legal business importing goods from China it is necessary to have a registered business activity.
I ordered the goods and they came without clearing customs to my address....
There are situations where goods will be shipped under the DDP formula and will normally arrive at our address without any customs clearance and without duty or VAT having been paid. Unfortunately, this is not a legal action and such goods cannot be sold in legal terms. Sometimes small sellers act in this way, but legally this is forbidden.