How to introduce imported alcohol to the Polish market

Shops, food wholesalers and traders know how important it is to have a varied assortment. This increases the attractiveness and competitiveness of the offer, and thus - the chances of sale and greater profit. Therefore, many entrepreneurs trading in alcohol decide to import alcoholic beverages from abroad. And although foreign alcoholic products are undoubtedly quite popular on the Polish market, the import procedure itself is not that simple. Today we will try to explain what it is and how it can be simplified.

Currently, Polish regulations restrict the sale of excise goods, i.e. also alcohol goods, quite strongly. Everyone who plans to trade them must obtain special permits. In the case of retail trade, a permit from the locally competent Marshal's Office is required. The situation becomes even more complicated in the case of wholesale trade in spirits above 18% alcohol content - here it is already necessary to obtain a paid approval from the Ministry of Entrepreneurship and Technology. You should also remember about the proper preparation of the application along with the entire list of documents: incl. confirmation of the legality of its activity, rights to use the magazine or certificates of non-arrears with taxes and social security contributions.

This terrible import - where to start?

The permit for trade in alcoholic products is the first step that a future importer of alcohol must take. While it seems obvious to have your own business, the important issue is that each importer must be a VAT payer. This also applies to entities exempt from tax due to lower turnover. In addition, the CEIDG must declare the intention to import alcohol in accordance with the product classification.

Before starting a business related to trade, including importing alcohol, you should think carefully about the location of the warehouse and the point of sale. Some municipalities have special guidelines that define the distance of the alcohol sales point from facilities such as schools, train and bus stations or a church. Interestingly, although it may seem absurd, Polish regulations do not distinguish between stationary and online sales of alcoholic products. Therefore, even stores that deal with alcohol only remotely (by mail order - e.g. through an online store) cannot be located too close to the above-mentioned facilities! Online stores should also meet all the requirements set by Sanepid.

Procedures and costs

An entrepreneur who decides to import alcohol from abroad should have the status of a "registered trader". It is possible to obtain it after submitting an appropriate application to the Tax Office. Another formality to be completed is the permit to purchase excise goods. They are also purchased on the basis of an application in which the place of receipt of the excise goods should be indicated. Consent may be given after meeting the relevant requirements and obtaining the approval of the official.

Another issue is fees. The Customs Office requires payment of a financial security, calculated on the basis of average excise duties. We are talking about the amount of PLN 158 per one hectolitre of "liquid excise product". Of course, the formalities do not end there and the entrepreneur should constantly keep records of excise stamps and records of the excise goods purchased.

Banding

Banding is the common name for applying tax and legalization excise stamps. And this is part of the entire procedure that keeps importers awake at night. First of all, the need for bands should be reported well in advance. And it's an annual!

Entrepreneurs must report the demand for bands for the next year by 30 October this year. If they are late, unfortunately, they have to wait for the next turn, which means that their activities will be suspended for the whole year. Rather, everyone would like to avoid it.

The important thing - where does the imported alcohol come from?

When planning the import of alcoholic products to Poland, you should also consider from which countries you want to purchase the products. There are considerable differences in the procedures in the case of importing alcohol from other European Union countries and from non-EU countries. Interestingly, sometimes importing from outside the European community may turn out to be much easier.

How is this possible when the existence of the European Union was supposed to make everything easier? In the case of alcohol, there is a certain paradox: intra-Community delivery (in the case of excise goods) is accompanied by a much greater number of regulations and formalities. All activities performed within the European Union must be obligatorily registered in the electronic EMCS system. In the case of imports from outside the union, operations can sometimes be simpler (as witnessed by, for example, wine importers who download alcoholic beverages from both Western Europe and Georgia). Import from outside the EU may be associated with higher transport costs and, in turn, more meticulous quality control, but sometimes it turns out to be easier. And also quite profitable.

How can you make things easier?

Although the entire procedure and formalities related to alcohol trade, and especially to its import, are intricate and complicated, there are many people willing to take this difficult path. The Polish market, although rich in the offer of alcoholic products itself, is eager to absorb products imported from abroad. The popularity of wine (let's face it - Polish native vineyards are rather niche and sometimes difficult to compete with vineyards located in sunny regions of the world), as well as whiskey and brandy, is constantly growing. The chance for profit and business development is sometimes the right motivation to undertake all the complicated formalities.

Experienced traders have some tips that will allow you to slightly improve the alcohol import process. Larger entrepreneurs often decide to have their own bonded warehouses. This gives them the opportunity to take advantage of the deferred excise duty payment procedure. Smaller importers are often forced to communicate with European suppliers and ask them to stick a band on them before sending the shipment to Poland. However, more and more private bonded warehouses are created, which offer smaller entities cooperation to facilitate banding. And it is on quite favorable terms.

Why is banding in Poland more beneficial? First of all, the foreign supplier must first deliver Polish bands. Secondly, applying Polish stickers is additional work that you will have to pay for. In the case of vineyards in Western Europe, the rate may range from a dozen or so cents to 1 euro per bottle. And this significantly affects the final price of alcohol and its attractiveness on the Polish market.

If you have your own customs warehouse or cooperate with one, these costs become lower, and the excise duty procedure itself can be advantageously postponed until the alcohol is placed on the market.