In EMS parcels, you can send all items approved for postal transport. Details on restrictions on transport in individual countries are included in Information on customs declarations and other restrictions.

Content allowed in special packaging:

• Only documents can be shipped in Document Pack shipments.
• Kilo Pack shipments can be sent documents, and also if it is addressed: - to a European Union country: samples of goods, gifts or goods,

- for a country not belonging to the European Union: items that do not require the sender to attach documents other than a completed CN 23 customs declaration, necessary for the clearance of such shipments in Poland and abroad (e.g. EAD cards - confirmation of electronic customs declaration, invoice, certificate origin), goods or samples of goods, provided that the entire shipment has already been cleared through customs and relevant documents are attached to it, including the EAD card (confirmation of electronic customs declaration).

In particular, it is not allowed to include aerosol containers in EMS shipments, including, for example, deodorants and hairsprays. However, detailed information on the prohibited contents of EMS parcels can be found in the Regulations for the provision of the non-universal EMS postal service in cross-border traffic or at post offices.

• Document Pack, in which you can send documents weighing up to 0.5 kg
• Kilo Packs, where you can send documents, samples of goods, gifts with a maximum weight of 1 kg.

Below we present in detail the customs formalities for shipments with goods to countries outside the European Union.

Shipments containing goods sent abroad to third countries, i.e. to countries that do not belong to the European Union, are subject to customs control.

Attention! There are also several areas in the European Union countries, such as the Canary Islands belonging to Spain or the Azores and Madeira belonging to Portugal, where a customs declaration is required because shipments with goods are subject to customs control there. Therefore, when sending a parcel abroad, please refer to the customs regulations in force in the destination country. Forms of customs declarations can be obtained free of charge at post offices.

Information on the obligation to attach a customs declaration and the required number of copies for a given country (or a specific territory of a given country) can be found in section III Additional information on postal services in cross-border traffic.

For EMS shipments containing goods, the sender attaches a filled in address label that contains elements of the CN 23 customs declaration or prints the shipping documents from the Electronic Sender application (in the case of electronic shipment).

In order to efficiently clear the shipment, the customs authorities of the country of destination should know exactly its contents. Therefore, the customs declaration must be filled in legibly and completely. A false or ambiguous declaration may result in imposing a fine or seizing the shipment.

Instructions for completing the CN 23 customs declaration:

• The full address of the sender, possibly with his telephone number or e-mail address, and the full address of the addressee with the telephone number or e-mail address, if known to the sender, must be provided.
• "Detailed description of the contents" - provide a detailed description of each item contained in the package. Generic indications such as "spare parts", "samples", "food products", etc. are not allowed. The description of the content given in Polish will be considered by the operator of the country of destination and the customs services in this country as incomprehensible and inconsistent with international postal requirements governing completing customs declarations accompanying shipments. The names of the items must be provided in English or in another language acceptable to the country of destination.
• "Quantity" - specify the quantity of each item included in the shipment.
• "Net weight (kg)" - enter the net weight of each item in kg.
• "Value" - enter the value of each item together with the currency (eg PLN for zloty, CHF for Swiss franc, etc.).
• "Harmonized HS tariff number / code" and "Country of origin of goods" - enter the tariff number according to the Harmonized Commodity Description and Coding System developed by the World Customs Organization (six digits). The term "country of origin" refers to the country of origin of the goods (eg the country of manufacture, manufacture or assembly). It is recommended that this information be provided, in particular, by senders of commercial parcels. Commercial shipment means any good that is exported or imported in the course of a transaction that is sold for money or exchanged without compensation for money.
• "Total gross weight" and "Total value" - enter the total weight of the shipment with packaging and the value of the shipment, specifying the currency by selecting the currency symbol from the list (eg PLN for zloty, CHF for Swiss franc, etc.).
• "Contents" - Check the box or boxes specifying the type of shipment (eg gift, goods sample, sale of goods, documents, return of goods, etc.). The term "Gifting" is not permitted for commercial shipments.
• "License", "Certificate" and "Invoice" - if a document is attached to the shipment, check the appropriate box and enter its number. For commercial shipments, an invoice must be attached to the outside of the shipment.
• "Date" and "Signature" - the signature and the date entered by the sender confirm responsibility for, among others, the data in the customs declaration.

Customs offices provide information on Polish customs regulations. Additionally, we recommend that our clients seek information directly from foreign trade partners who will provide information on possible changes to national customs regulations.

Customers posting consignments with goods outside the customs territory of the European Community should, in addition to completing the CN 23 customs declaration, additionally submit a customs declaration for placing goods under the export procedure using the electronic system, if:

- the total value of the goods in a consignment containing goods for commercial purposes exceeds the equivalent of EUR 1000, or

- the sender intends to apply for the application of 0% VAT or for a VAT refund, or

- postal items containing merchandise for commercial purposes are part of a series of similar operations (the customer sends many similar commercial items), or

- postal items contain goods referred to in art. 235 of Commission Regulation (EEC) No 2454/93 of 2 July 1993 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code, that is goods for which a refund is requested or duties, or which are subject to prohibition or restriction measures or any other specific formalities.

The customs declaration should be sent by the sender to the customs office in the ECS Export Control System (this procedure replaced the previous customs declaration on the SAD paper document). Information about ECS is published on the website www.mf.gov.pl in the tab Służba Celna / Informatyzacja / AES / ECS.

The consignor of the consignment, who makes the electronic customs declaration of goods in the ECS Export Control System, may choose one of the following two procedures:

1. The sender first presents the shipment to the local customs office competent for the sender's seat, after having sent the customs declaration in the ECS system to that office. After confirmation by the customs office of acceptance of this declaration, the sender sends the shipment at a post office, attaching to the outside of the shipment an export accompanying document (EAD card) received from the ECS system and the list of items required by the customs office, if the declaration concerned goods from different tariff lines. The parcel will be presented at the foreign mail exchange office for export customs control, as a result of which the customs office will confirm the sender's exportation of goods abroad by sending him an appropriate message in the ECS system. Note: in this case, when sending the shipment, the sender enters the MRN number (reference number of the export operation assigned by the ECS Export Control System) to the green label "EXPORT - ECS Duty, MRN ..." received at the post office. The postal worker affixes the completed label to the parcel *.

2.The sender sends to the customs office of exit, i.e. to the customs office operating at the foreign postal exchange office competent for the shipment **, a customs declaration in the ECS system (it is a kind of an announcement of a customs declaration), and then sends the parcel at a post office without first presenting it to customs. The parcel will be presented for export customs inspection at the foreign post exchange office, as a result of which the customs office will complete the procedure of accepting the customs declaration, and then confirm the sender's export of goods abroad by sending him an appropriate message in the ECS system. Note: in this case, when sending the shipment, the sender enters the TIN number (registration number of the declarant) and the own number IE 51 (own number of the export declaration message) to the green label "EXPORT - ECS Duty, TIN ..., Own number IE 515 ..." received at the facility postal. The postal worker affixes the completed label to the parcel *.

* Legal basis: Regulation of the Minister of Finance of August 6, 2004 on the detailed procedure and conditions for submitting customs declarations in postal trade (Journal of Laws No. 184, item 1900, of 2007 No. 48, item 321, with 2009 No. 87, item 724 and of 2011 No. 102, item 589). ** For EMS shipments, the customs office of exit is the Customs and Post Office in Warsaw (registration no. 441010) of the Customs Office I in Warsaw.