To import wine into Poland and sell it wholesale you need a wholesale alcohol trading permit, an excise registration and a way to settle excise duty (PLN 233 per hectolitre in 2026) and apply Polish tax stamps. Wine from another EU member state travels under excise suspension to a tax warehouse; wine from outside the EU clears customs first and needs proof of origin and, for most third countries, a VI-1 document. The shortest route for a small or mid-sized importer is a third-party tax warehouse: the operator holds the goods, applies the stamps and files the returns, while you buy and sell.
Two routes: wine from the EU and wine from outside it
Before you count the cost, establish where the wine comes from. It changes the number of steps, the documents and the taxes.
| Stage | Wine from an EU member state | Wine from outside the EU |
|---|---|---|
| Customs duty | none | yes, by CN code and origin; preferences for countries with EU agreements |
| Customs clearance | none | yes, import declaration and import VAT |
| Transport document | e-AD in the EMCS system | T1 transit, then release into a warehouse procedure |
| Certificate of origin / VI-1 | not required | usually required; confirm per country and product |
| Excise | the same: PLN 233 per hectolitre in 2026, due on release for consumption | |
| Polish tax stamps | the same: applied before the goods are released for sale | |
Step 1. Permits and registrations
Three things have to exist before the first pallet moves: a wholesale alcohol trading permit issued by the relevant authority, an excise registration, and either your own excise permit or a contract with a third-party tax warehouse. The first two are yours to obtain. The third is where most importers stop and outsource, because running your own tax warehouse means a permit procedure, a guarantee, an approved site and daily excise records.
Step 2. The producer, the price and the documents
From the producer you need a commercial invoice and a packing list per pallet with batch numbers, bottle volumes and alcohol strength, proof of origin, and - from most third countries - a VI-1 document or laboratory analysis. Send the label artwork before the goods leave the cellar: EU labelling rules on allergens, nutrition and the responsible operator are the most common reason a shipment cannot be sold on arrival.
Step 3. Transport and intake
Wine from the EU travels under excise suspension on an e-AD and is received into a tax warehouse. Wine from outside the EU travels on a T1 transit document, clears customs and is either released into free circulation or placed in a customs warehouse. A customs warehouse suspends customs duty, import VAT and excise for as long as the goods stay there - with no time limit under the Union Customs Code.
Step 4. Excise and tax stamps
Most alcoholic products sold in Poland carry a physical tax stamp applied before release. Stamps are ordered ahead - the annual order deadline is 30 October for the following year - and applied inside a tax warehouse. Excise itself falls due on release for consumption, batch by batch, so goods held in suspension carry no tax until you sell them. See the excise rates for what that costs per bottle.
Step 5. Release and sale
On your instruction the operator releases a batch, settles the duty and VAT, applies the stamps, labels for the target market and hands the goods to a carrier. From that point the wine is in free circulation in the EU and can move to a buyer in any member state; for excise goods the movement itself is covered by the appropriate excise procedure.
Three mistakes we see most often
- Labels approved too late. Artwork is checked after the wine is already in a container. Corrective labelling in a warehouse costs more than getting it right at the cellar and can hold a shipment for weeks.
- Tax stamps ordered after the deadline. The 30 October order date is not a formality. Missing it means the goods cannot be released for sale until the next ordering window.
- Paying all the tax up front. Importers clear a whole container into free circulation and then discover that PLN 21,000 of excise and the VAT on top are sitting in stock they will sell over eight months. A tax warehouse turns that into a per-batch cost.
You do not have to solve any of this. Goods can be held in a customs warehouse near Warsaw in your name, and released to EU buyers batch by batch, with the customs and excise side handled for you. That is the Wine & Spirits Hub.
Common questions
Do I need a company registered in Poland?
To import and sell wholesale in Poland, yes - the wholesale alcohol trading permit is issued to a business established in Poland or in another EU state operating here. If you are a producer outside the EU and only want your goods to be available in the EU, you do not: goods can be held in a customs warehouse in your name and sold to established importers.
How long does a first import take?
With the permit in place and labels already checked, a first delivery from Italy or Spain is usually a matter of weeks from order. The usual delays are labels that do not meet Polish requirements and tax stamps ordered too late - the annual ordering deadline is 30 October.
Is wine from Georgia subject to customs duty?
Wine originating in Georgia benefits from tariff preferences under the EU-Georgia association agreement, provided origin is documented. Excise and VAT apply normally. The same logic applies to other countries with EU trade agreements; the rate depends on the CN code and on proof of origin.
Do I need my own warehouse?
No. The wine can sit in the operator's tax warehouse and be released in batches. Many importers selling to shops and restaurants never run a warehouse of their own.
This material is general information, not legal or tax advice. Rates and rules change and the details depend on the product and the case. We confirm them individually before we start working together.