With the date of Poland’s accession to the European Union goods arriving from the territories of other EU Member States or dispatched to their territories are not covered by customs applications. This is a consequence of single market functioning between all countries belonging to the Community.

In order to provide necessary information on trade between EU Member States a necessity to introduce a system monitoring trade of enterprises seated in the country and trading with other countries of the Community arose. INTRASTAT is a system that provides such information.

Implementation of INTRASTAT system in Poland imposed a liability on enterprises trading with other EU Member States to provide summary declaration for the previous month’s operations; that is on arrivals from territories of other Member States to Poland and dispatches of goods from Poland to other states belonging to the Community. Information on trade with goods between Poland and other countries of the European Union is collected by customs and tax administration directly from all liable enterprises or declaring third parties acting on behalf of these enterprises.

There are two separate forms of declarations for each type of trade: INTRASTAT DECLARATION – ARRIVAL and INTRASTAT DECLARATION – DISPATCH. This is a monthly information on arrivals and dispatches of goods realized during given reporting period.

A liable enterprise, which fails to fulfil reporting obligation laid upon it, will be subject to certain penal sanctions defined by the Act on Customs Law of 19 March 2004.