Izba Gospodarcza

New Regulations on Goods Transportation

Dear Sirs,

on behalf of PwC we would like to inform you that according to the current draft act concerning a transportation package – the monitoring system of some sensitive goods, which will function only on the territory of Poland, is supposed to enter into force at the beginning of March 2017.

The transportation package introduces a series of reporting and information requirements for entities involved in the transportation of sensitive goods (i.e. oils, fuels, alcohol) as a sender, carrier or recipient. The package will be applicable in particular with:

•        domestic supply of sensitive goods but also intra-Community supply and export in the meaning of VAT act;
•        acquisition in case of domestic supply but also intra-Community acquisition and import in the meaning of VAT act;
•        Transportation of sensitive goods.

For example, an entity selling sensitive goods will be obliged to submit a notification to the IT system of the Ministry of Development and Finance. The lack of such notification may be penalized with a fine for a seller in amount of 46% of the net value of the shipment.

Please find attached a full catalog of sensitive goods with indication of proper Polish Classification of Goods and Services (PKWiU) and CN codes, which are covered by the draft of transportation package, as well as with extra obligations concerning minimal amounts of these goods determining whether the package should be notified to the IT system.

The draft act has been included in the Senate’s session schedule to be held on 21-22 February. The above means that all the works on the act will be completed by the end of February and the act will most likely enter into force at the beginning of March (14 days after its publication in the Journal of Laws). The fines will become applicable from 1 May 2017. Therefore, this is the final stage of the whole legislative process and the appropriate moment to start aligning with the new provisions.

We kindly invite you to contact PwC’s experts if you are interested in a more detailed discussion on any of the above-mentioned topics:
•    Krzysztof Wiński, mobile: +48 519 50 6434, e-mail: krzysztof.winski@pl.pwc.com;
•    Mateusz Jopek, mobile: +48 519 50 6993; e-mail: mateusz.jopek@pl.pwc.com;
•    Marzena Michałeczko, mobile: +48 519 50 4674; e-mail: marzena.michaleczko@pl.pwc.com.