News

01

MF confirms PPWR checks upon import: documentation must be available upon request.

In an official position (letter dated 24 August 2026, ref. no. DC5.8870.1169.2026), the Ministry of Finance confirms that customs authorities may request importers to provide documentation required under the PPWR. Although such documents do not need to be routinely attached to the customs declaration, failure to provide them during an inspection may affect whether the goods can be released for free circulation.

The Ministry of Finance (MF) emphasizes that the PPWR does not require technical documentation or an EU Declaration of Conformity to be attached to every import customs declaration. Nor does it introduce new customs document codes.

This does not mean, however, that importers can operate without the required documentation. Under Articles 15 and 46 of the Union Customs Code, customs authorities may request information necessary to determine whether an imported product and its packaging comply with EU requirements and may lawfully be placed on the market.

We highlighted the risk of customs inspections following the start of the PPWR’s application earlier. In our article published on Prawo.pl, “PPWR from August 2026: How to prepare for inspections?”, we pointed out that businesses should be prepared for verification of packaging compliance and the related documentation. The MF’s position therefore confirms our earlier assumptions regarding the inspection powers of customs authorities.

Particular importance should be attached to requirements concerning substances present in packaging. The PPWR Regulation, applicable from 12 August 2026, sets, among other things, limits on PFAS in food-contact packaging. For all packaging, the total concentration of lead, cadmium, mercury and hexavalent chromium is subject to a limit of 100 mg/kg. Compliance with these requirements should be demonstrated through technical documentation.

Customs authorities do not thereby become market surveillance authorities within the meaning of the PPWR. They may, however, inspect goods and apply prohibitions and restrictions when releasing them for free circulation. If the required documentation is not provided or indicates that the packaging is non-compliant, the release of the goods may be withheld.

For importers, this means ensuring access to packaging-related documentation – including where packaging is merely a component of the imported product. It is worth verifying whether suppliers provide the relevant declarations and test results and whether these documents can be promptly produced in the event of a customs inspection.

If you have any questions regarding the PPWR, packaging technical documentation, or the impact of the new requirements on import processes, please do not hesitate to contact us.

Contact:

Contact

02

Headquarter
in Warsaw:

ul. Moniuszki 1A
00-014 Warszawa
+48 (22) 629 09 17
biuro@thedy.pl

Designate a route

Branch office
in Katowice:

ul. Dworcowa 4 (Old Railway Station)
40-012 Katowice
+48 508 018 322
biuro@thedy.pl

Designate a route

Branch office
in Poznań:

ul. Królowej Jadwigi 43 (Business Link Maraton)
61-871 Poznań
+48 537 555 135
biuro@thedy.pl

Designate a route

Branch office
in Wrocław:

ul. Szczytnicka 11 (Green2Day)
50-382 Wrocław
+48 606 443 050
biuro@thedy.pl

Designate a route

Thedy & Partners sp. z o.o.
Tax advisory services
KRS: 570600
NIP: 113-289-37-45
REGON: 362235613
Capital: 150.000 PLN

T&P ADVISORY Sp. z o.o.
Stanisława Moniuszki 1A
00-014 Warszawa, Polska
NIP 5253065920

T&P Finance sp. z o.o.
KRS: 957685
NIP: 522-322-04-16
REGON: 521400905
Capital: 6.000 PLN
 

T&P ACCOUNTING P.S.A.
Stanisława Moniuszki 1A,
00-014 Warszawa
NIP: 5253101248