Importer
Import is the process of bringing goods or services into a home country from a country that is not a member of the European Union and in Poland is the primary source of business for most companies in any industry. Typically, Polish companies import goods from China and the USA and at the same time go through the customs clearance procedure, which is tantamount to paying tax in the appropriate amount and customs duty - with certain exceptions. The economic entity conducting the import process is called the importer, and it is this entity that bears many of the responsibilities associated with placing goods on the European Union market.
What is an import?
Importation is the purchase of goods in a non-EU country by a company that intends to place them on the domestic market or use them for further processing. Imports are widely used by most domestic companies and in many of them they constitute the basic source of income. This is due, among other things, to the very low production costs in underdeveloped countries, which translates directly into the possibility of achieving higher profits in the home country. However, it is important to know that the importer is exposed to many costs associated with this process. Imports also entail many obligations that must absolutely be met, regardless of the value of the import.
It is interesting to note that currently the largest importer in the world is the United States with an import value of over USD 2 trillion. In second and third place are ex aequo China and the European Union - over 1.5 trillion dollars.
Who is an importer and what is he responsible for?
According to Polish law, an importer is a person who is fully responsible for a given product imported from countries outside the European Union and therefore has duties similar to those of a manufacturer. The primary duty of the importer is to take care of consumers. All goods marketed in Poland must have all the required tests, be safe for the health of customers and not put their lives in any danger. For this reason, most importing businesses must also take care to order tests with an appropriate cross-section or use tests already ordered from a manufacturer based outside the European Union.
During testing of an imported product, its composition, functional and biological or chemical characteristics are assessed, as well as how it interacts with other products when intended to be used with them. It is also necessary to evaluate labelling and warnings placed on the product placed on the market, as well as the way of proceeding in the case of accidents or irregularities related to its use. It is worth knowing that all the requirements must be fulfilled, not only some of them, as failure to meet even one of the conditions may result in the goods being treated as dangerous by the relevant authority. It is interesting to note, however, that different obligations arise from placing a cosmetic product on the market and others from toys or electronic products.
The importer is also under an obligation to inform Polish consumers how to use the product, which involves, inter alia, drawing up a legally binding leaflet and placing information on the outer packaging about basic hazards arising from use.
Customs procedure
Who is the importer? It is also the person responsible for the customs procedure, i.e. the fulfilment of all official rules allowing the imported product to enter Poland. Among the procedures, it is worth highlighting the release for circulation, which involves assigning an appropriate customs status to goods. The completion of customs clearance itself is demanding for the importer. He'll be forced to provide the Customs Office with, among other things, an invoice with a description of the imported product or a pro-forma invoice, as well as a certificate issued by a seller based outside of the European Union. The number of documents required varies depending on the type of product being imported and it is advisable to discuss this with your customs officer.