As from July 1, 2020, Poland has simplified the postponed accounting relating to import VAT. Until the end of June 2020, in order to settle import VAT via the Polish VAT return without physical payment of the output VAT to the customs authorities, it was necessary to hold an AEO Certificate or clear the goods based on the customs simplification procedures as foreseen in the Art. 166 or the Art. 182 of the European Union Customs Code (i.e. simplified declaration or entry into declarant’s record).
Source: pincvision.com
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