Customs Allowances from Ukraine and Belarus: Cigarettes, Alcohol
How many cigarettes, how much alcohol and fuel you can bring into Poland duty-free from the east, when to declare cash, and what you can’t bring in at all.
As of:
Why allowances are lower on the eastern border
Poland’s border with Ukraine and Belarus is an external border of the European Union. Goods brought in from non-EU countries are subject to customs duty, excise and VAT, and the traveller’s exemption covers only set quantities. EU rules allow member states to apply lower limits for tobacco products brought in overland, and Poland makes use of this. So by car, bus, train or on foot you can bring in far fewer cigarettes than by plane.
The exemption applies only to occasional, non-commercial imports – for your own use, for your family or as a gift. The alcohol and tobacco allowances apply to people aged 17 and over.
Tobacco products
When entering Poland overland, you may bring in one of the following quantities free of charge:
- 40 cigarettes, or
- 20 cigarillos, or
- 10 cigars, or
- 50 g of smoking tobacco.
For comparison: arriving by plane from a non-EU country, the limit is 200 cigarettes. Bringing in more than the allowance without declaring it is the most common reason for detentions on the eastern border and can lead to criminal fiscal proceedings, not just a demand for the unpaid charges.
Alcohol
An adult for customs purposes (aged 17 or over) may bring in free of charge:
- 1 litre of drinks over 22% ABV (e.g. vodka, cognac) or 2 litres of drinks up to and including 22% ABV (e.g. sparkling wine, liqueurs), plus
- 4 litres of still wine and
- 16 litres of beer.
For alcohol, the means of transport makes no difference – the same allowances apply in a car, bus or train and on foot. The exception is residents of the border zone, people working in that zone and crews of means of transport. Their limit is much lower: 0.5 litres of spirits, 0.5 litres of wine and 2 litres of beer.
Sparkling wine, such as champagne, counts towards the 2-litre allowance for drinks up to 22%, not towards the 4-litre allowance for still wine.
Fuel
You may bring in, free of duty and excise, the fuel in your vehicle’s standard tank plus up to 10 litres in a portable jerrycan. A standard tank is the one fitted by the manufacturer – additional, retrofitted tanks do not qualify for the exemption. Fuel carried above this limit is subject to charges, and carrying it in unsuitable containers is simply dangerous.
Remember that the limits described here apply to imports into Poland. When leaving Poland, you must follow the rules of the country you’re travelling to – Ukraine and Belarus have their own customs allowances, which you can check on their customs services’ websites and in the country profiles on the Polish foreign ministry’s Odyseusz service.
Other goods and the €300 threshold
Other goods – clothes, electronics, cosmetics, souvenirs – are exempt from charges if their total value does not exceed €300 per person for overland travel (€430 for travel by air or sea). Alcohol, tobacco and fuel, which have separate limits, do not count towards this amount. Allowances of several people cannot be combined for a single item – you can’t “split” a €500 TV between two people.
If you’re bringing in goods above the limit, declare them to an officer of the Polish National Revenue Administration (KAS) and pay the charges. Declaring is always better than hiding – undeclared goods may be seized and you risk a penalty.
Cash and prohibited goods
Anyone entering or leaving the EU carrying cash worth €10,000 or more must declare it to customs. This covers not only banknotes but also, for example, traveller’s cheques and investment gold. Declaring doesn’t mean paying – but failing to declare can lead to the money being seized and a penalty.
The declaration is made on a cash declaration form in the country through which you enter or leave the EU – at the Polish–Ukrainian or Polish–Belarusian border, that is the Polish customs and tax service. The obligation applies to every person travelling with cash.
As a rule, you may not bring meat, cured meats, milk or dairy products into the EU from non-EU countries, even for personal use; the exceptions are narrow (e.g. factory-sealed powdered milk and baby food up to 2 kg). This includes ham sandwiches and cheese in your luggage – such products will be confiscated at the border. Restrictions also cover plants, fruit and seeds, and medicines are best carried in their original packaging with a prescription or doctor’s certificate.
Separate, strict rules apply to sanctioned goods and goods from Belarus. Before you travel, check the latest announcements from the Polish National Revenue Administration – the rules in this area have changed many times in recent years.
Real-life examples
A few typical situations where it’s easy to get the limits wrong:
- Two adults return by car from Ukraine, each carrying a 0.7 l bottle of vodka and two bottles of wine. Each is within the 1-litre spirits and 4-litre wine allowances – nothing needs to be declared.
- One person is carrying a carton of cigarettes, i.e. 200 of them. Arriving by plane this would be within the limit, but at a land border the limit is 40 – the remaining 160 must be declared and paid for, and they can’t be “assigned” to children travelling in the car.
- A family with two children under 17 brings back alcohol: alcohol allowances count only for the adult family members.
- A driver has a full tank and an extra 20-litre jerrycan. The fuel in the tank is exempt, but only 10 litres from the jerrycan; the excess is subject to charges.
- A traveller bought a laptop in Ukraine worth the equivalent of €450. That exceeds the €300 limit for overland travel, so the laptop must be declared and charges paid on its value.
If in doubt, declare the goods. The officer will calculate the charges, and you avoid the risk of undeclared goods being seized and the case going to criminal fiscal proceedings. Carry medicines in their original packaging, in quantities matching the length of your trip, with a prescription or doctor’s certificate – especially if they contain psychotropic or narcotic substances.
How to get through customs without trouble
- Keep the goods you’re bringing in easy to reach and don’t hide them in compartments or under seats.
- If you’re not sure whether you’re within the limit, ask the officer and declare the goods – it speeds up the check.
- Keep receipts for purchases made abroad; they help establish the value.
- Remember that each person has their own alcohol and tobacco allowance, but a child under 17 cannot “carry” alcohol or tobacco.
- When planning your return, check the estimated waiting time on the crossing pages, e.g. Medyka or Terespol.