Cancellation of the customs declaration for the export of goods

Judgment of the Provincial Administrative Court in Rzeszów of 1 August 2024, file no. I SA/Rz 236/24, LEX no. 3746808

• The case involved the company’s complaints against the decisions of the Tax Administration Chamber, which invalidated export customs declarations of goods from 2019.
• The tax administration argued that the customs declarations were invalidated because the goods were not physically presented at the customs office of exit as required by EU regulations.
• The Provincial Administrative Court dismissed the company’s complaints, stating that the cancellation of the customs declarations was justified because the export procedures were not completed according to regulations.
• The court found that the evidence presented by the company, such as invoices and proofs of payment, was insufficient to prove that the goods physically left the customs territory of the EU.
• The decision emphasizes the importance of proper documentation and cooperation with customs authorities when applying the 0% VAT rate for export procedures, as incorrect application may result in additional costs and sanctions for the company.

Source MDDP

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