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VAT and customs by import from USA

VAT and customs by import from USA

Tomas-prg / 84.42.203.* / 2010-08-04 22:32
Hi, I'm sorry writing here english but we have problem with package delivered by US-polish company Polonez parcel service to Czech rep. . It is transported by ship container via Poland and now it's stopped at customs office in Czestochowa. The parcel service company doesn't provide us enough information, and we also don't get any answers from Informacja.celna@mofnet.gov.pl

The processing at customs office in Poland differs from rules used in Czech (I thought before there should be the same customs rules in EU) and we don't know what rules are correct in Poland. I have 2 two following questions:


1. We are company registrated as VAT subject, we have VAT registration number and EORI number assigned in Czech Republic. We have no subsidiary in Poland.
Are we liable to pay VAT at customs office in Poland apart of customs duty. In case we should pay VAT to customs office in Poland is it possible to charge back this VAT if we are registrated tax payer?
At Czech rep. customs office we don't pay VAT directly to customs office in this case, just account it in our books.

2. We have received 3 packages (with 3 separated invoices and separated transport cost). Each one is under value of 150 EUR per consignment which should be duty free as declared in current "COUNCIL REGULATION (EEC) No 918/83".
We have received a message that customs office in Częstochowa sums up these 3 separately delivered packages into one consignment which is together over 150EUR because they were transported in one parcel service container.
Is this correct? What's the definition of "consignment" in Poland? This approch also differs from czech customs office, each package would be different consignment and no customs and VAT would be paid.

Thank You very much for any answers in advance,

Tomas from Prague

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