International destination listing

An import permit is required for many goods. Before posting any item, senders should confirm that the addressee has any necessary permit. Senders should determine import restrictions from the country's authorities before posting:

• animals and animal products
• clothing, used
• fruit
• multi-copying materials
• plants
• poisons
• radio transmitters and parts
• seeds
• urns containing ashes of the dead
• vegetables.

Meat, meat products, milk and milk products are prohibited unless accompanied by an official veterinary certificate stating that the goods conform to European Union standards.

The import of batteries and chemicals product is subject to specific procedures. Phytosanitary certificates are required for most fresh fruits, vegetables, and other plant materials.

Prohibited Items

In addition to items considered non-mailable matter, the following are prohibited:

• articles and publications contrary to public order
• empty containers, labels, and so on still bearing the manufacturers' inscriptions
• firearms.

Documentation Required

Information regarding Customs can be found in "Customs Requirements" of the Canada Postal Guide.

The import of certain commodities into Poland is prohibited, usually as the result of international sanctions. A variety of goods and commodities are subject to import restrictions to protect the safety and lives of humans, animals and plants, safeguard national security, or to protect artistic, cultural or intellectual property. Examples would be restrictions and controls on the import of certain food products, drugs, pharmaceuticals, environmentally hazardous products, seeds, weapons, explosives, and antiques.

Value Added Tax (VAT)

The Import One-Stop-Shop (IOSS) is a program that allows the seller to collect the Value Added Tax (VAT) at the time of purchase, rather than have VAT collected by the recipient at the time of delivery. Under the IOSS program, VAT is remitted monthly by the seller directly to the European Union (EU) tax authority using an online portal. The IOSS can only be used for shipments with a value of less than €150. For shipments over €150, there are no changes to the collection of VAT, duties or other applicable fees on imported goods. The IOSS program also cannot be used for goods subject to excise duties (such as tobacco or alcohol) or gifts. More information on the program can be found here.

In order to register for an IOSS number, a business must have an address in one of the EU member states or hire an IOSS intermediary. If you sell through an online shipping platform or marketplace, you can contact them to see if they are registered for the IOSS program and have their own IOSS number.

If using the IOSS program, the IOSS number must be included when creating the electronic shipping label, entered in the “Tax ID” field (sender.identification.reference). This will allow for the number to be sent electronically. If the number is not present in the electronic data, VAT may be collected from the recipient at the time of delivery. The following Canada Post shipping systems can be used to capture and transmit the IOSS number:

• EST Desktop 2.0
• SnapShip
• Shipping Manager

The IOSS number cannot be transmitted electronically when using a retail location. IOSS numbers start with IM, followed by 10 numeric digits (ex: IM0123456789). When using the IOSS program, a minimum 6-digit Harmonized System (HS) code is required. To find the right HS code, visit the Canada Post HS Lookup tool.