Importing Goods from China Through a Polish Legal Entity

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E-commerce and cross-border trade open up tremendous business opportunities. One of the most stable and efficient business models today is the "China – Poland – European Union" supply chain.

Registering a company in Poland gives entrepreneurs from the CIS countries and other regions full access to the unified European market, legal tax optimization, and convenient tools for scaling sales on major marketplaces such as Amazon and Allegro.

Registering a Business in Poland

Before importing goods from China, it is necessary to establish a solid legal foundation. The most popular and secure business structure for international trade in Poland is Sp. z o.o. (Spółka z ograniczoną odpowiedzialnością), the Polish equivalent of a limited liability company (LLC).

Why choose a Sp. z o.o.?

  • Limited liability: Shareholders are not personally liable for the company's obligations (their risk is limited to the amount of the contributed share capital).
  • Access to the EU: The company obtains full European Union resident status, a European tax identification number (NIP), and an EORI number for customs operations.
  • Flexibility: The business can be managed remotely using a qualified electronic signature (Profil Zaufany or e-PUAP).

Logistics and Customs Clearance

Poland is rightfully considered the "gateway to Europe" thanks to the Port of Gdańsk, its well-developed land transport infrastructure (including railway hubs for containers from China, such as Małaszewicze), and its business-friendly customs system.

Main stages of delivery from China:

  • Sea freight (FCL / LCL): The most cost-effective option for large shipment volumes. Containers arrive at the ports of Gdańsk, Hamburg, or Rotterdam and are then transported by truck to warehouses in Poland. Transit time: 35–50 days.
  • Rail freight (Block Train): An excellent balance between speed and cost. Trains from Xi’an or Chengdu pass through the Małaszewicze terminal (on the Poland–Belarus border). Transit time: 20–28 days.
  • Air freight: Fast but expensive. Used for high-value goods or urgent inventory replenishment (FBA). Transit time: 7–12 days.

Customs duties and the import procedure:

  1. EORI Number: Before starting imports, a Polish company must obtain an EORI (Economic Operators Registration and Identification) number linked to its NIP tax number. Customs clearance is impossible without it.
  2. TARIC Code: Every product imported from China must be assigned a TARIC commodity code, which determines the applicable customs duty rate. Duty rates are uniform throughout the European Union.
  3. Customs Value (CIF): Customs duty is calculated based on the total value of the goods, including insurance and transportation costs to the EU border.

Important (Simplified Customs Clearance): Polish legislation allows companies to use Procedure 42 or deferred VAT payment (under Article 33a of the Polish VAT Act). This means that when clearing goods through customs in Poland, the company does not pay import VAT in cash at the border. Instead, the VAT is declared in the monthly tax return (JPK_V7), while simultaneously claiming the right to deduct it. This is critically important for preserving working capital.

Selling on Amazon and Allegro Through a Polish Legal Entity

Using a Polish company provides seamless access to the region's leading online marketplaces.

Selling on Allegro (Poland's Leading Marketplace)

  • Market dominance: Allegro is the undisputed leader of e-commerce in Poland with a large and loyal customer base.
  • Integration: A Polish legal entity can be verified on Allegro within just a few days. Having a local PLN/EUR bank account and a Polish NIP removes virtually all barriers from the platform's security verification process.
  • Logistics: Using the Allegro One program or integrating with local courier services (InPost, DPD) allows products to be delivered to customers within 24 hours.

Selling on Amazon (Pan-European and EFN)

With a Polish legal entity, you can register a single seller account on Amazon (Amazon Seller Central Europe) and use pan-European logistics strategies:

  • FBA (Fulfillment by Amazon): You ship inventory directly from Chinese factories or from your warehouse in Poland to Amazon fulfillment centers.
  • Amazon CEE (Central Eastern Europe) Program: Amazon warehouses in Poland and the Czech Republic are actively used by the company to store inventory with lower logistics costs compared to Western European countries.
  • C.H. (Cross-Border): Sell on the German, French, Italian, and Spanish marketplaces from a single Polish account with automatic tax calculation through the OSS system.

Summary

Importing goods from China through a Polish legal entity is a mature, legally sound, and economically efficient model for global e-commerce. It combines low-cost manufacturing in Asia, reliable and fast logistics through Polish transport hubs, flexible tax planning tools (Article 33a and OSS), and direct access to hundreds of millions of solvent consumers through Amazon and Allegro. Proper legal structuring from the very beginning ensures business stability and protection against regulatory risks within the European Union.

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