Poland

Customs and Excise 

In the era of globalisation, the proper application of customs law is one of the principle factors contributing to the final success of any business.

Contact

Warszawa

Tomasz Bełdyga

Partner

++48 22 528 11 69

tbeldyga@kpmg.pl

 

 

Zbigniew Sobecki

Manager

+48 22 528 12 82

zsobecki@kpmg.pl

 

 

Kraków

Mirosław Michna

Partner

+48 12 424 94 53

mmichna@kpmg.pl

 

 

Poznań

Renata Pięta-Mintus

Director

+48 61 845 46 61

rpieta@kpmg.pl

 

 

Wrocław

Sylwester Grochowina

Partner

+48 71 370 49 00

sgrochowina@kpmg.pl

 

 

Michał Skraba

Director

+48 71 370 49 06

mskraba@kpmg.pl

 

 

Gdańsk

Aleksander Dąbrowski

Senior Manager

 +48 22 528 11 66    adabrowski@kpmg.pl

 

 

Katowice

Paweł Barański

Director

++48 32 778 88 01 

pbaranski@kpmg.pl

 

 

 

Our services

On-going advisory

KPMG’s on-going advisory includes:

  • On-going interpretation of regulations and assessment of the results of transactions in respect of customs laws as well as VAT and excise tax regulations (formal duties, tax deductions and tax returns, statistical classification of goods and services for VAT purposes, excise tax settling).
  • Reviews checking the correctness of the applied tariff classification and establishing customs value of imported goods.
  • Comprehensive support and representation of companies in disputes with customs and fiscal institutions.

 

Planning international transactions

Planning and analysing international transactions in search of helping to manage customs and tax burdens as well as streamlining cash flows (excise suspension procedure and its proper ending, import and export of excisable goods, exemption from excise duty, customs restrictions, and allowances, tariff classification and product origin principles, customs value, customs procedures, obtaining AEO certificates  and permits for application of economic customs procedures, simplified procedures and quota permits as well as international transport, contacts with carriers and customs agencies, rules of international trade in goods, customs laws in other countries).

 

Tax and customs reviews

Verification of the accuracy of customs, excise tax, and VAT settlements (analysis in search of savings opportunities, formal irregularities and tax risks), checking tariff classification for customs and excise duty purposes.

 

Here are a number of questions that will let you determine what your business has not yet done to take advantage of existing opportunities and if actions undertaken are sufficient in order to prevent potential threats:

 

  • Does your company have proper excise status enabling trade with contractors in other EU countries in excise suspension procedure (tax warehouse, registered trader status)?
  • Does your company make use of excise exemptions and if so, are all conditions for exemptions fulfilled?
  • Does the company properly settle shortages and losses of excisable goods occurring during production, storage, transport, receipts and deliveries of these products and does the company have a limit fixed for losses that are exempt from excise duty?
  • Does the company have internal procedures for reducing the risk of irregularities in excise duty settlement (especially in the scope of calculation of customs value and internal reporting from production and trade departments, concerning events resulting in tax liabilities in excise tax, to the unit dealing with excise duty settlement)?
  • Has your company streamlined the flow of goods and reduced operating costs (tax warehouses for excise duty purposes, virtual customs warehouses, simplified procedures, suspending procedures, distribution centres)?
  • Has your company made use of opportunities to extend or limit access of imported goods to the domestic market (suspending customs rates, tariff limits, tariff quotas, protection against excessive imports, anti-dumping and anti-subsidy measures, protection against unfair domestic competition)?
  • Does your company have Binding Tariff Information (BTI) and Binding Origin Information (BOI) for imported goods to protect against the substantial risk of erroneous customs classification and incorrect customs rates?


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   KPMG w czołówce rankingu

According to the 2013 Tax Companies Ranking compiled by Polish daily “Dziennik Gazeta Prawna”, published on 11th March 2014, KPMG remains a leading Tax advisor.