Import of liquid fuels to Poland from abroad requires an entry in the relevant register.

Do you import liquid fuels to Poland or do you intend to engage in this type of activity? Many people are not aware that bringing certain liquid fuels from the EU countries (as intra-Community acquisition) and from other countries (as import) requires an entry into a register administered by the Chairman of the Energy Regulatory Authority. It is irrelevant whether such an activity is conducted personally or through a third party (e.g. a transport company or by ordering fuel from a foreign supplier). In both situations, the party importing the fuel should be registered.

Which fuels require an entry in the register?

The fuels which require such an entry were listed in §2 of the Regulation of the Minister of State Assets of 27 November 2019 on a specification of liquid fuels whose generation, storage or reloading, transmission or distribution, trading, including foreign trading, requires a licence and whose imports requires entering into a register of importing entities. A link to the regulation – click here. The fuels were listed by type and by specific CN codes[1]. The list includes, among others, certain types of aviation petrol, engine petrol, diesel oils, LPG, as well as (which is frequently forgotten) certain types of lubricants.

When is the entry not required?

Entering in the register is not required if:

1) you import fuels which are covered by a license for foreign trade in liquid fuels;

2) the fuels you import are intended for use during transport and are contained in standard tanks of commercial motor vehicles, installed in special containers, aircrafts (e.g. airplanes, helicopters) or vessels.

What sanctions are imposed for importing fuels without the required entry in the register?

Importing liquid fuels listed in the Regulation without an entry in the register is an offence described in Art. 57g (2) of the Act of 10 April 1997 – The Energy Law. The offence is subject to a fine of up to PLN 2.5 million.

Thus, if you import any fuels from abroad, we recommend checking that they are not listed in the above Regulation. If they are, in most cases this means that you should be entered in the Register. Remember that it also applies to situations where small amounts of such fuels are brought for your own use.

How can we help?

If you intend to import liquid fuels to Poland, we are ready to help you file an application for entry in the register of economic operators importing fuels. If it turns out that you import fuels without the required entry in the register, contact us and we will help you find the best solution of your problem.

[1] combined nomenclature for customs purposes.

KONTAKT

Piotr Krupa Partner, Katowice

E: piotr.krupa@pl.Andersen.com
T: +48 32 731 68 52
M: +48 502 109 333

Marcin Matyka Managing Partner, Warsaw

E: marcin.matyka@pl.Andersen.com
T: +48 22 690 08 60
M: +48 669 768 444

Adrian Luty Senior Associate | Legal advisor, Katowice

E: adrian.luty@pl.Andersen.com
T: +48 32 731 68 97

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