Poland restricts customs clearance of cargo at the border with Ukraine

Polish authorities have revised the procedure for conducting customs operations at the common border with Ukraine. The changes are linked to a new Order of the Minister of Finance and Economy dated 12 October 2026, which amends the rules governing the operations of customs and tax offices and their subordinate departments.

Restrictions for freight vehicles

Under the new regulations, which came into force on 29 October 2026, the application of the standard "release for free circulation" procedure is restricted at road crossing points open to freight transport. This means that most goods can no longer be cleared for free circulation directly at customs authorities located at the border.

Goal of the reform: reducing queues

The main objective of these changes is to relieve pressure on crossing points and improve logistical processes. It is expected that shifting certain customs formalities further into Poland's territory (for example, by using the customs transit procedure) will reduce queues of freight vehicles and accelerate the movement of cargo.

Single exception: Koroszczyn customs post

Among all crossing points, only the Koroszczyn customs post retains the full "release for free circulation" procedure. It is there that the full customs clearance procedure for imports remains available for goods.

What can be cleared at other points

At other customs authorities designated by the Order, including those in Dorohusk, Hrebenna, Medyka, Korczowa, Kuznica, Bobrowniki, Bezlady, and Grehotki, strict restrictions apply. The "release for free circulation" procedure is applied exclusively to:

• goods that, under customs legislation, may be declared orally or by an act deemed to be a declaration;
• goods re-imported under an ATA carnet;
• live animals, fresh and live plants, fruits, vegetables, and other perishable products.

Regarding exports, at the specified points, the export procedure is applied exclusively to goods that may be declared orally or by an act deemed to be a declaration, as well as to goods exported under an ATA carnet.

In addition, at these points, it is permitted to clear goods discovered at the exit customs office if their quantity exceeds that declared for export, re-export, or processing outside the customs territory, as well as goods not subject to prohibitions or restrictions, provided that their value per consignment and per declarant does not exceed 3,000 euros (in the case of written declaration or the use of electronic data processing methods), excluding motor vehicles.