{"id":6228,"date":"2026-03-19T11:12:24","date_gmt":"2026-03-19T10:12:24","guid":{"rendered":"https:\/\/imapolska.pl\/?p=6228"},"modified":"2026-03-19T11:38:37","modified_gmt":"2026-03-19T10:38:37","slug":"importation-of-spirits-into-poland-in-practice-tax-warehouse-services","status":"publish","type":"post","link":"https:\/\/imapolska.pl\/en\/import-alkoholi-do-polski-w-praktyce-uslugi-na-skladzie-podatkowy\/","title":{"rendered":"Import of spirits into Poland in practice\/tax warehouse services"},"content":{"rendered":"

Importing spirits into Poland is a process that requires not only knowledge of the market, but above all precision in navigating the maze of excise, customs and sanitary regulations. Whether you are importing wine from Italy, whisky from the UK or rum from the Caribbean, a key part of the logistics chain is tax warehouse<\/strong>.<\/p>\n\n\n\n

At IMA Polska S.A., we have been supporting liquor importers and distributors for years by offering comprehensive services on our tax depot. In this article, we explain, how alcohol imports work in practice<\/strong> and why tax composition is the foundation of legal and profitable liquor marketing in Poland.<\/p>\n\n\n\n

\n\n\n\n

What is a tax warehouse and why is it necessary?<\/h4>\n\n\n\n

A tax warehouse is a place with a special permit issued by the Head of the Tax Office where excise goods - including alcohol - can be stored, handled and processed without immediate payment of excise duty<\/strong>. This is the so-called excise duty suspension procedure.<\/p>\n\n\n\n

In practice, this means that:<\/p>\n\n\n\n

    \n
  • alcohol goes into storage without the banderole<\/strong> and without excise duty paid,<\/li>\n\n\n\n
  • excise stamps (tax stamps) are affixed to only before removal of the goods<\/strong> of composition,<\/li>\n\n\n\n
  • the time limit for payment of excise duty runs from the moment of removal - you have up to 25 days to settle the obligation<\/strong>.<\/li>\n<\/ul>\n\n\n\n

    For the importer, this is a huge financial advantage - you do not freeze capital on tax before the goods go on sale.<\/p>\n\n\n\n

    \n\n\n\n

    Importing alcohol from the EU - what does it look like step by step?<\/h4>\n\n\n\n

    The importation of alcohol from European Union countries is carried out under the the intra-Community acquisition of excise goods<\/strong>. The procedure includes:<\/p>\n\n\n\n

      \n
    1. Ordering tax bands<\/strong> - The importer must order them from the Tax Administration Chamber. The bands can be sent to the manufacturer abroad or affixed at a tax warehouse in Poland.<\/li>\n\n\n\n
    2. Transport under suspension of excise duty<\/strong> - requires registration in the system EMCS (Excise Movement and Control System)<\/strong> and issue an electronic e-AD.<\/li>\n\n\n\n
    3. Entry of goods into a tax warehouse<\/strong> - alcohol goes to a warehouse where it is stored without paid excise duty.<\/li>\n\n\n\n
    4. Banding<\/strong> - affixing excise duty labels to unit packages. This is the only legal way of marking alcohol in Poland before marketing.<\/li>\n\n\n\n
    5. Removal from warehouse and payment of excise duty<\/strong> - It is only at this stage that a tax liability arises.<\/li>\n<\/ol>\n\n\n\n
      \n

      \ud83d\udca1 Did you know that.<\/strong> banding for alcohol imported from the EU can only be affixed in Poland in a tax warehouse? <\/p>\n<\/blockquote>\n\n\n\n

      \n\n\n\n

      Importation of alcohol from outside the EU - additional formalities<\/h4>\n\n\n\n

      In the case of imports from third countries (e.g. USA, Mexico, Japan), there are additional obligations:<\/p>\n\n\n\n

        \n
      • customs clearance<\/strong> - calculation of customs duties and VAT,<\/li>\n\n\n\n
      • declaration to the customs system<\/strong> (AIS\/IMPORT),<\/li>\n\n\n\n
      • the possibility of storing on a customs warehouse or a free zone (WOC)<\/strong> until it is authorised,<\/li>\n\n\n\n
      • after release - the goods go to the tax warehouse for banding and further distribution.<\/li>\n<\/ul>\n\n\n\n

        <\/p>\n\n\n\n

        \n\n\n\n

        What services does IMA Polska S.A. offer at the tax warehouse?<\/h4>\n\n\n\n

        We offer a comprehensive liquor import service at our tax depot:<\/p>\n\n\n\n

        \u2705 Storage under suspension of excise duty<\/strong> - storage of alcohol without immediate payment of tax.<\/p>\n\n\n\n

        \u2705 Banding<\/strong> - professional affixing of excise marks to bottles, cans and other packaging.<\/p>\n\n\n\n

        \u2705 Labelling and packaging<\/strong> - preparing the product for distribution on the Polish market.<\/p>\n\n\n\n

        \u2705 Excise documentation handling<\/strong> - records, declarations, settlements with the tax authorities.<\/p>\n\n\n\n

        \u2705 Acceptance of deliveries from the EU and third countries<\/strong> - within the EMCS system and in cooperation with customs agencies.<\/p>\n\n\n\n

        \u2705 Contract bottling<\/strong> - the possibility of bottling alcohol under the customer's own brand.<\/p>\n\n\n\n

        \n\n\n\n

        Why entrust the importation of spirits to professionals?<\/h4>\n\n\n\n

        Running a bonded warehouse on your own involves enormous demands: excise duty security, complex records, official inspections and high penalties for failures. Outsourcing these processes to an experienced partner makes it possible:<\/p>\n\n\n\n

          \n
        • optimise costs<\/strong> - excise duty deferral, no investment in infrastructure required,<\/li>\n\n\n\n
        • minimise risk<\/strong> - full compliance,<\/li>\n\n\n\n
        • accelerate time to market<\/strong> - a smooth process from receipt of goods to dispatch to the recipient.<\/li>\n<\/ul>\n\n\n\n
          \n\n\n\n

          Summary<\/strong><\/p>\n\n\n\n

          Importing spirits into Poland is a multi-stage process, but with the right partner - efficient and profitable. The tax warehouse of IMA Polska S.A. is not just a warehouse, but a excise competence centre<\/strong>, which allows importers to focus on branding and sales rather than bureaucracy.<\/p>\n\n\n\n

          \ud83d\udc49 Contact us<\/strong> and find out how we can improve your import of spirits into Poland.<\/p>\n\n\n\n

          \n\n\n\n

          <\/p>\n\n\n\n

          Frequently Asked Questions (FAQ)<\/h4>\n\n\n\n

          Can imported alcohol enter the tax warehouse without banding?<\/strong>
          Yes - one of the main benefits of a bonded warehouse is that alcohol can enter the warehouse without banding, and excise marks are only applied before removal from the warehouse.<\/p>\n\n\n\n

          When do you have to pay excise duty on imported alcohol?<\/strong>
          The excise duty is paid when the goods are removed from the tax warehouse - you have up to 25 days after the end of the month in which the removal took place.<\/p>\n\n\n\n

          Do alcohol samples from the EU also require banding and excise duties?<\/strong>
          Yes - even free samples not intended for sale must have a banner applied and excise duty paid.<\/p>\n\n\n\n

          What is the difference between EU and non-EU alcohol imports?<\/strong>
          Imports from the EU are intra-Community acquisitions - free of customs duties but with excise duties. Imports from outside the EU require customs clearance, duty and additional formalities in the customs system.<\/p>\n\n\n\n

          \n\n\n\n

          <\/h4>\n\n\n\n

          <\/p>\n\n\n\n

          <\/p>","protected":false},"excerpt":{"rendered":"

          Import alkoholi do Polski to proces, kt\u00f3ry wymaga nie tylko znajomo\u015bci rynku, ale przede wszystkim precyzyjnego poruszania si\u0119 w g\u0105szczu przepis\u00f3w akcyzowych, celnych i sanitarnych. Niezale\u017cnie od tego, czy sprowadzasz wino z W\u0142och, whisky z Wielkiej Brytanii czy rum z Karaib\u00f3w – kluczowym elementem \u0142a\u0144cucha logistycznego jest sk\u0142ad podatkowy. W IMA Polska S.A. od lat […]<\/p>\n","protected":false},"author":6,"featured_media":6226,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[28],"tags":[],"class_list":["post-6228","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog"],"_links":{"self":[{"href":"https:\/\/imapolska.pl\/en\/wp-json\/wp\/v2\/posts\/6228","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/imapolska.pl\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/imapolska.pl\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/imapolska.pl\/en\/wp-json\/wp\/v2\/users\/6"}],"replies":[{"embeddable":true,"href":"https:\/\/imapolska.pl\/en\/wp-json\/wp\/v2\/comments?post=6228"}],"version-history":[{"count":5,"href":"https:\/\/imapolska.pl\/en\/wp-json\/wp\/v2\/posts\/6228\/revisions"}],"predecessor-version":[{"id":6240,"href":"https:\/\/imapolska.pl\/en\/wp-json\/wp\/v2\/posts\/6228\/revisions\/6240"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/imapolska.pl\/en\/wp-json\/wp\/v2\/media\/6226"}],"wp:attachment":[{"href":"https:\/\/imapolska.pl\/en\/wp-json\/wp\/v2\/media?parent=6228"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/imapolska.pl\/en\/wp-json\/wp\/v2\/categories?post=6228"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/imapolska.pl\/en\/wp-json\/wp\/v2\/tags?post=6228"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}