One of the most important changes contained in the new regulations is the consolidation of binding information, which enters into force on July 1, 2023.
The essence of the consolidation is the transfer of competence to the Director of KIS to conduct proceedings regarding all binding information:
Binding Excise Information (WIA),
Binding Origin Information (BIP),
binding rate information (WIS) – as before,
binding tariff information (BTI).
Source: kis.gov.pl
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