Trade between Poland, the EU member states and the members of EFTA apart from Switzerland (collectively constituting the European Economic Area/EEA) is free and not subject to any duties. In trade with countries from outside the EEA, Poland uses the common EU tariffs.

The full table of tariffs is available in the EU Official Journal of 28.10.2005.*

Accession to the EU has resulted in general lowering of trade tariffs and duties, but this did not apply to all types of commodities. There has been an increase in a certain group of trade wares. Observing two biggest groups of commodities brings the following conclusions:

• With regard to industrial commodities, the 61% of Polish import tariffs remained at the same level, 35% of duties decreased, and the increase has been noted only in 4% of import tariffs. The most noTable increases related to heavy duty oils, cars, steel and some steel products, furs, clocks and watches, electronic equipment, clothing, hats, travel bags. The increases applied to potasium chloride, carbamide (urea), certain milled steel products, certain types of ropes and cables.
• The accession of Poland to the EU did not have a big impact on the non-EU trade in agricultural products. The number of duties which noted an increase has roughly equaled the decreasing ones (in both cases 37% of import duties), and about 27% remained at their original level. The most noTable decreases were noted in the import of e.g. tobacco, wine, spirits, dried fruit, peanuts, honey, juices, spices; the increases related to certain types of fruit (bananas, lemons, grapes, watermelons, apples and pears), as well as milk, butter, cheese and rice.

The decrease in tariffs varies depending on the country group. For example: with regard to highly developed countries which enjoyed the most favoured nation status (MFN) in Poland before 2004 (e.g. the United States, Australia or Japan) the average tariff value was at 5.2%. After the accession, it decreased to around 2.6%**

With regard to many countries, the EU (which includes Poland) extends preferential trade tariffs. On the other hand, the European Commission can, in case of dumping or illegal trade subsidies, place restrictions – both of tariff (like anti-dumping duties) and non-tariff (import quotas from any given country) character.

As of the end of 2005, the following security restrictions were applied in the EU:

• 45 definitive anti-dumping duties
• 10 definitive anti-subsidy measures
• 20 price obligations

Moreover the following procedures were in progress:

• 27 new safeguard procedures,
• 50 secondary safeguard procedures.

Examples of commodities subject to restrictions:
Textiles and clothing (from China, Belarus, Montenegro, North Korea), footwear, steel.

*the tariff is included in the European Commission regulation (EC) No 1719/2005 of 27 October 2005 amending Annex I to Council Regulation (EEC) No 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff. The English text is available at
http://europa.eu.int/eur-lex/lex/LexUriServ/site/en/oj/
2005/l_286/l_28620051028en00010886.pdf

**Source: Costs and benefits of Poland's membership in the European Union / Cezary Banasiński ... [et al.], European Centre Natolin, 2003.