In response to successive packages of European Union sanctions against the Russian Federation and Belarus, the Polish legislator amended the Act of 13 April 2022 on special solutions to prevent support for aggression against Ukraine and to protect national security (Journal of Laws 2024, item 507). The new legislation, effective from 26 February 2025, introduces significant changes in the control of transit and export of goods subject to EU sanctions. They aim to prevent the circumvention of EU restrictive measures, particularly in the context of the transit of goods through Russia or Belarus and exports to third countries at risk.
New obligations for entrepreneurs
The amendment imposes a number of new requirements on businesses exporting sanctioned goods, including:
- Submission of declarations to customs declarations - exporters must include a declaration confirming that:
- transit through Russia or Belarus is only part of a route with a beginning and end outside these countries,
- the goods will not be resold, processed or stored in Russia or Belarus,
- the destination is not Russia or Belarus and the end-user data is in line with sanction requirements.
- Customs clearance document - within 45 days of taking the goods out of the customs territory of the EU, a document confirming clearance in the country of destination must be submitted to the head of the customs and revenue office.
- Additional documentation - in the event of a negative risk analysis by the National Tax Administration, the authorities may request, for example, a statement from the manufacturer confirming the verification activities towards the end user.
Statements are made under penalty of criminal liability for misrepresentation, which further emphasises the importance of exercising due diligence.
Consequences of violations
Failure to comply with the new obligations could lead to serious sanctions:
- Financial penalty - up to PLN 500,000 for failure to provide a customs clearance document within the prescribed period.
- Seizure and forfeiture of goods - in the event that violations of sanctions are found, the head of the customs and revenue office may seize the goods and request their forfeiture to the State Treasury.
How to prepare for change?
The new regulations require traders to adapt their internal procedures, including verification of transit routes, final consignees and trade agreements. It is also crucial to implement systems for documenting compliance in order to minimise the risk of penalties and facilitate possible inspections by customs authorities.
Legal support
We encourage entrepreneurs to familiarise themselves in detail with the new regulations, which stem from both the national law and EU regulations (e.g. 833/2014, 269/2014, 765/2006). Should you have any questions or need support in bringing your business into compliance with the sanctioning requirements, we invite you to contact our law firm.
author:
Maciej Oczkowski
This entry contains general information on the legal issue discussed. It does not constitute legal advice or a solution to a specific case or legal problem. Due to the unique nature of each factual situation and the variability of the legal status, we recommend that you seek the assistance of a law firm for legal advice.