Many people consider sending parcels to Poland. Parcels sent to Poland are generally exempted from duty, but it all depends on the kind of the parcel. If the parcel was sent by a legal person from outside the EU to another legal person, living in the EU member state, then the limit is 45 EUR. However you have to remember that the parcel has to contain things for the personal use of the receiver or his relatives and it may not suggest that it was sent for trade purposes. Moreover, the condition for exemption from duty is that the sender cannot charge the receiver in any form, for the parcel. On the other hand, different limits are imposed on the business trade. For instance, in case if a Ukrainian shop sending merchandise to a Polish receiver, the merchandise is exempted from duty if its value is not more than 150 EUR.
The sender, in that case, should fill in a customs declaration for the parcel (CN22 or CN23).
He should describe the goods in that declaration, as well as their value and their purpose (trade or gift). The lack of that information may delay the delivery of the parcel and even lead to sending it back to the sender.
More information
Legal basis:
Council Regulation (EC) No 274/2008 of 17 March 2008 amending Regulation (EEC) No 918/83 establishing a Community system of excemption from customs duty.
