{"id":718,"date":"2025-03-12T14:34:17","date_gmt":"2025-03-12T13:34:17","guid":{"rendered":"https:\/\/alfaagencjacelna.pl\/?p=718"},"modified":"2025-04-11T23:04:28","modified_gmt":"2025-04-11T21:04:28","slug":"customs-clearance-under-article-33a-vat-on-importation","status":"publish","type":"post","link":"https:\/\/alfaagencjacelna.pl\/en\/odprawa-celna-z-art-33a-vat-przy-imporcie\/","title":{"rendered":"Article 33a customs clearance - do you really want to pay VAT straight away?"},"content":{"rendered":"<p><strong>Did you know that there is a way to import goods without having to pay VAT immediately? It is the import clearance under Article 33a of the VAT Act, called the \u201eHoly Grail of Polish importers'<\/strong>\u201e.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>What does Article 33a customs clearance consist of?<\/strong><\/h2>\n\n\n\n<p>To answer this question, we invite you to watch the next episode of\u00a0<em>Target Tips<\/em><\/p>\n\n\n\n<figure class=\"wp-block-embed is-type-video is-provider-youtube wp-block-embed-youtube wp-embed-aspect-16-9 wp-has-aspect-ratio\"><div class=\"wp-block-embed__wrapper\">\n<iframe loading=\"lazy\" title=\"Import customs clearance under Article 33a\" width=\"720\" height=\"405\" src=\"https:\/\/www.youtube.com\/embed\/5R8k24YPv08?feature=oembed\" frameborder=\"0\" allow=\"accelerometer; autoplay; clipboard-write; encrypted-media; gyroscope; picture-in-picture; web-share\" referrerpolicy=\"strict-origin-when-cross-origin\" allowfullscreen><\/iframe>\n<\/div><\/figure>\n\n\n\n<p>Standard customs clearance requires immediate payment <strong>customs duties and VAT<\/strong>. However, in the case of import clearance under Article 33a, <strong>customs duty paid at once<\/strong>, but VAT you can <strong>defer<\/strong> and only to be accounted for in the following month's JPK declaration. This means that:<\/p>\n\n\n<style>.wp-block-kadence-iconlist.kt-svg-icon-list-items718_a19ebb-87:not(.this-stops-third-party-issues){margin-top:0px;margin-bottom:0px;}.wp-block-kadence-iconlist.kt-svg-icon-list-items718_a19ebb-87 ul.kt-svg-icon-list:not(.this-prevents-issues):not(.this-stops-third-party-issues):not(.tijsloc){margin-top:0px;margin-right:0px;margin-bottom:var(--global-kb-spacing-sm, 1.5rem);margin-left:0px;}.wp-block-kadence-iconlist.kt-svg-icon-list-items718_a19ebb-87 ul.kt-svg-icon-list{grid-row-gap:5px;}.wp-block-kadence-iconlist.kt-svg-icon-list-items718_a19ebb-87 ul.kt-svg-icon-list .kt-svg-icon-list-item-wrap .kt-svg-icon-list-single{margin-right:10px;}.kt-svg-icon-list-items718_a19ebb-87 ul.kt-svg-icon-list .kt-svg-icon-list-level-0 .kt-svg-icon-list-single svg{font-size:20px;}<\/style>\n<div class=\"wp-block-kadence-iconlist kt-svg-icon-list-items kt-svg-icon-list-items718_a19ebb-87 kt-svg-icon-list-columns-1 alignnone\"><ul class=\"kt-svg-icon-list\"><style>.kt-svg-icon-list-item-718_3711a9-0f .kt-svg-icon-list-text mark.kt-highlight{background-color:unset;font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}<\/style>\n<li class=\"wp-block-kadence-listitem kt-svg-icon-list-item-wrap kt-svg-icon-list-item-718_3711a9-0f\"><span class=\"kb-svg-icon-wrap kb-svg-icon-fe_checkCircle kt-svg-icon-list-single\"><svg viewbox=\"0 0 24 24\"  fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"  aria-hidden=\"true\"><path d=\"M22 11.08V12a10 10 0 1 1-5.93-9.14\"\/><polyline points=\"22 4 12 14.01 9 11.01\"\/><\/svg><\/span><span class=\"kt-svg-icon-list-text\"><strong>You dispose of the goods without freezing the VAT funds<\/strong><\/span><\/li>\n\n\n<style>.kt-svg-icon-list-item-718_4cdad2-57 .kt-svg-icon-list-text mark.kt-highlight{background-color:unset;font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}<\/style>\n<li class=\"wp-block-kadence-listitem kt-svg-icon-list-item-wrap kt-svg-icon-list-item-718_4cdad2-57\"><span class=\"kb-svg-icon-wrap kb-svg-icon-fe_checkCircle kt-svg-icon-list-single\"><svg viewbox=\"0 0 24 24\"  fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"  aria-hidden=\"true\"><path d=\"M22 11.08V12a10 10 0 1 1-5.93-9.14\"\/><polyline points=\"22 4 12 14.01 9 11.01\"\/><\/svg><\/span><span class=\"kt-svg-icon-list-text\"><strong>You improve the company's liquidity<\/strong><\/span><\/li>\n\n\n<style>.kt-svg-icon-list-item-718_a7a1d6-28 .kt-svg-icon-list-text mark.kt-highlight{background-color:unset;font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}<\/style>\n<li class=\"wp-block-kadence-listitem kt-svg-icon-list-item-wrap kt-svg-icon-list-item-718_a7a1d6-28\"><span class=\"kb-svg-icon-wrap kb-svg-icon-fe_checkCircle kt-svg-icon-list-single\"><svg viewbox=\"0 0 24 24\"  fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"  aria-hidden=\"true\"><path d=\"M22 11.08V12a10 10 0 1 1-5.93-9.14\"\/><polyline points=\"22 4 12 14.01 9 11.01\"\/><\/svg><\/span><span class=\"kt-svg-icon-list-text\"><strong>Avoid costly VAT working capital credits<\/strong><\/span><\/li>\n<\/ul><\/div>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Who can benefit from Article 33a customs clearance?<\/strong><\/h3>\n\n\n\n<p>Not every company can automatically benefit from this solution. To account for VAT under Article 33a, the importer must, among other things:<\/p>\n\n\n<style>.wp-block-kadence-iconlist.kt-svg-icon-list-items718_622dd1-87:not(.this-stops-third-party-issues){margin-top:0px;margin-bottom:0px;}.wp-block-kadence-iconlist.kt-svg-icon-list-items718_622dd1-87 ul.kt-svg-icon-list:not(.this-prevents-issues):not(.this-stops-third-party-issues):not(.tijsloc){margin-top:0px;margin-right:0px;margin-bottom:var(--global-kb-spacing-sm, 1.5rem);margin-left:0px;}.wp-block-kadence-iconlist.kt-svg-icon-list-items718_622dd1-87 ul.kt-svg-icon-list{grid-row-gap:5px;}.wp-block-kadence-iconlist.kt-svg-icon-list-items718_622dd1-87 ul.kt-svg-icon-list .kt-svg-icon-list-item-wrap .kt-svg-icon-list-single{margin-right:10px;}.kt-svg-icon-list-items718_622dd1-87 ul.kt-svg-icon-list .kt-svg-icon-list-level-0 .kt-svg-icon-list-single svg{font-size:20px;}<\/style>\n<div class=\"wp-block-kadence-iconlist kt-svg-icon-list-items kt-svg-icon-list-items718_622dd1-87 kt-svg-icon-list-columns-1 alignnone\"><ul class=\"kt-svg-icon-list\"><style>.kt-svg-icon-list-item-718_ff5a2a-e5 .kt-svg-icon-list-text mark.kt-highlight{background-color:unset;font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}<\/style>\n<li class=\"wp-block-kadence-listitem kt-svg-icon-list-item-wrap kt-svg-icon-list-item-718_ff5a2a-e5\"><span class=\"kb-svg-icon-wrap kb-svg-icon-fe_checkCircle kt-svg-icon-list-single\"><svg viewbox=\"0 0 24 24\"  fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"  aria-hidden=\"true\"><path d=\"M22 11.08V12a10 10 0 1 1-5.93-9.14\"\/><polyline points=\"22 4 12 14.01 9 11.01\"\/><\/svg><\/span><span class=\"kt-svg-icon-list-text\">Have <strong>active VAT status<\/strong><\/span><\/li>\n\n\n<style>.kt-svg-icon-list-item-718_2f5987-f8 .kt-svg-icon-list-text mark.kt-highlight{background-color:unset;font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}<\/style>\n<li class=\"wp-block-kadence-listitem kt-svg-icon-list-item-wrap kt-svg-icon-list-item-718_2f5987-f8\"><span class=\"kb-svg-icon-wrap kb-svg-icon-fe_checkCircle kt-svg-icon-list-single\"><svg viewbox=\"0 0 24 24\"  fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"  aria-hidden=\"true\"><path d=\"M22 11.08V12a10 10 0 1 1-5.93-9.14\"\/><polyline points=\"22 4 12 14.01 9 11.01\"\/><\/svg><\/span><span class=\"kt-svg-icon-list-text\">Cooperate with <strong>a customs agency that meets the requirements of KAS<\/strong><\/span><\/li>\n\n\n<style>.kt-svg-icon-list-item-718_d8f570-d5 .kt-svg-icon-list-text mark.kt-highlight{background-color:unset;font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}<\/style>\n<li class=\"wp-block-kadence-listitem kt-svg-icon-list-item-wrap kt-svg-icon-list-item-718_d8f570-d5\"><span class=\"kb-svg-icon-wrap kb-svg-icon-fe_checkCircle kt-svg-icon-list-single\"><svg viewbox=\"0 0 24 24\"  fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"  aria-hidden=\"true\"><path d=\"M22 11.08V12a10 10 0 1 1-5.93-9.14\"\/><polyline points=\"22 4 12 14.01 9 11.01\"\/><\/svg><\/span><span class=\"kt-svg-icon-list-text\">Submit an appropriate application to the customs and tax office<\/span><\/li>\n<\/ul><\/div>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Do you really want to pay VAT at customs?<\/strong><\/h3>\n\n\n\n<p>If your company <strong>imports goods regularly<\/strong>, making use of Article 33a may be one of the best financial decisions. Thanks to this <strong>you maintain liquidity and invest your money where you really need it<\/strong>.<\/p>\n\n\n\n<p><strong>Want to find out more? <strong>Contact our expert<\/strong> - Marcin will show you how to implement Article 33a customs clearance in your company!<\/strong><\/p>\n\n\n<div class='fluentform ff-default fluentform_wrapper_3  ff_guten_block ff_guten_block-3 ffs_default_wrap'><form data-form_id=\"3\" id=\"fluentform_3\" class=\"frm-fluent-form fluent_form_3 ff-el-form-top ff_form_instance_3_1 ff-form-loading ffs_default\" data-form_instance=\"ff_form_instance_3_1\" method=\"POST\" action=\"\" ><fieldset  style=\"border: none!important;margin: 0!important;padding: 0!important;background-color: transparent!important;box-shadow: none!important;outline: none!important; min-inline-size: 100%;\">\n                    <legend class=\"ff_screen_reader_title\" style=\"display: block; margin: 0!important;padding: 0!important;height: 0!important;text-indent: -999999px;width: 0!important;overflow:hidden;\">Contact<\/legend><input type='hidden' name='__fluent_form_embded_post_id' value='718' \/><input type=\"hidden\" id=\"_fluentform_3_fluentformnonce\" name=\"_fluentform_3_fluentformnonce\" value=\"17d908a743\" \/><input type=\"hidden\" name=\"_wp_http_referer\" value=\"\/en\/wp-json\/wp\/v2\/posts\/718\" \/><div data-name=\"ff_cn_id_1\"  class='ff-t-container ff-column-container ff_columns_total_2'><div class='ff-t-cell ff-t-column-1' style='flex-basis: 50%;'><div class='ff-el-group'><div class='ff-el-input--content'><input type=\"email\" name=\"email_2\" id=\"ff_3_email_2\" class=\"ff-el-form-control\" placeholder=\"E-mail\" data-name=\"email_2\"  aria-invalid=\"false\" aria-required=\"true\"><\/div><\/div><\/div><div class='ff-t-cell ff-t-column-2' style='flex-basis: 50%;'><div class='ff-el-group'><div class='ff-el-input--content'><input type=\"number\" name=\"numeric_field\" id=\"ff_3_numeric_field\" class=\"ff-el-form-control\" placeholder=\"Telephone number\" data-name=\"numeric_field\" inputmode=\"numeric\" step=\"any\"  aria-invalid=\"false\" aria-required=\"true\"><\/div><\/div><\/div><\/div><div class='ff-el-group'><div class='ff-el-input--content'><textarea aria-required=\"true\" aria-labelledby=\"label_ff_3_description\" name=\"description\" id=\"ff_3_description\" class=\"ff-el-form-control\" placeholder=\"Subject\" rows=\"3\" cols=\"2\" data-name=\"description\" ><\/textarea><\/div><\/div><div class='ff-el-group    ff-el-input--content'><div class='ff-el-form-check ff-el-tc'><label aria-label='I consent to being contacted by telephone for the purpose of handling this application. 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I consent to receiving marketing information by means of electronic communication and by telephone<\/div><\/label><\/div><\/div><div class='ff-el-group ff-text-center ff_submit_btn_wrapper'><button type=\"submit\" class=\"ff-btn ff-btn-submit ff-btn-md ff_btn_style\"  aria-label=\"SEND\">SEND<\/button><\/div><\/fieldset><input type=\"hidden\" name=\"trp-form-language\" value=\"en\"\/><\/form><div id='fluentform_3_errors' class='ff-errors-in-stack ff_form_instance_3_1 ff-form-loading_errors ff_form_instance_3_1_errors'><\/div><\/div>            <script type=\"text\/javascript\">\n                window.fluent_form_ff_form_instance_3_1 = {\"id\":\"3\",\"ajaxUrl\":\"https:\\\/\\\/alfaagencjacelna.pl\\\/wp-admin\\\/admin-ajax.php\",\"settings\":{\"layout\":{\"labelPlacement\":\"top\",\"asteriskPlacement\":\"asterisk-right\",\"helpMessagePlacement\":\"with_label\",\"errorMessagePlacement\":\"inline\",\"cssClassName\":\"\"},\"restrictions\":{\"denyEmptySubmission\":{\"enabled\":false}}},\"form_instance\":\"ff_form_instance_3_1\",\"form_id_selector\":\"fluentform_3\",\"rules\":{\"email_2\":{\"required\":{\"value\":true,\"message\":\"To pole jest wymagane.\",\"global_message\":\"To pole jest wymagane.\",\"global\":true},\"email\":{\"value\":true,\"message\":\"To pole musi posiada\\u0107 prawid\\u0142owy email.\",\"global_message\":\"To pole musi posiada\\u0107 prawid\\u0142owy email.\",\"global\":true}},\"numeric_field\":{\"required\":{\"value\":true,\"message\":\"To pole jest wymagane.\",\"global_message\":\"To pole jest wymagane.\",\"global\":true},\"numeric\":{\"value\":true,\"message\":\"To pole musi posiada\\u0107 prawid\\u0142owy numer telefonu\",\"global_message\":\"To pole musi posiada\\u0107 prawid\\u0142owy numer telefonu\",\"global\":true},\"min\":{\"value\":\"\",\"message\":\"Validation fails for minimum value\",\"global_message\":\"Validation fails for minimum value\",\"global\":true},\"max\":{\"value\":\"\",\"message\":\"Validation fails for maximum value\",\"global_message\":\"Validation fails for maximum value\",\"global\":true},\"digits\":{\"value\":\"\",\"message\":\"Validation fails for limited digits\",\"global_message\":\"Validation fails for limited digits\",\"global\":true}},\"description\":{\"required\":{\"value\":true,\"message\":\"To pole jest wymagane.\",\"global_message\":\"To pole jest wymagane.\",\"global\":true}},\"gdpr-agreement\":{\"required\":{\"value\":true,\"message\":\"To pole jest wymagane.\",\"global_message\":\"To pole jest wymagane.\",\"global\":true}}},\"debounce_time\":300};\n                            <\/script>\n            \n\n\n<p>Customs clearance with Article 33a and more to know <a href=\"https:\/\/alfaagencjacelna.pl\/en\/category\/accurate-knowledge-base\/\">ACCURATE TIPS<\/a><\/p>\n\n\n\n<p>Get to know us better - <a href=\"https:\/\/www.facebook.com\/alfa.agencjacelna\" target=\"_blank\" rel=\"noopener\">visit our profile on FB<\/a><\/p>","protected":false},"excerpt":{"rendered":"<p>Czy wiedzia\u0142e\u015b, \u017ce istnieje spos\u00f3b na import towar\u00f3w bez konieczno\u015bci natychmiastowej zap\u0142aty VAT? To w\u0142a\u015bnie odprawa celna importowa z art. 33a ustawy o VAT, nazywana \u201e\u015awi\u0119tym Graalem polskich importer\u00f3w&#8222;. Na czym polega odprawa celna z art. 33a? Aby odpowiedzie\u0107 na to pytanie, zapraszamy do obejrzenia kolejnego odcinka\u00a0Celnych Wskaz\u00f3wek Standardowa odprawa celna wymaga natychmiastowej zap\u0142aty c\u0142a&#8230;<\/p>","protected":false},"author":2,"featured_media":726,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_kad_blocks_custom_css":"","_kad_blocks_head_custom_js":"","_kad_blocks_body_custom_js":"","_kad_blocks_footer_custom_js":"","_kad_post_transparent":"","_kad_post_title":"","_kad_post_layout":"","_kad_post_sidebar_id":"","_kad_post_content_style":"","_kad_post_vertical_padding":"","_kad_post_feature":"","_kad_post_feature_position":"","_kad_post_header":false,"_kad_post_footer":false,"_kad_post_classname":"","footnotes":""},"categories":[1,11],"tags":[],"class_list":["post-718","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-celna-baza-wiedzy","category-celne-wskazowki"],"taxonomy_info":{"category":[{"value":1,"label":"Celna baza wiedzy"},{"value":11,"label":"Celne Wskaz\u00f3wki"}]},"featured_image_src_large":["https:\/\/alfaagencjacelna.pl\/wp-content\/uploads\/2025\/03\/OdprawaCelnaZart33a-1024x683.png",1024,683,true],"author_info":{"display_name":"aneta","author_link":"https:\/\/alfaagencjacelna.pl\/en\/author\/aneta\/"},"comment_info":0,"category_info":[{"term_id":1,"name":"Celna baza wiedzy","slug":"celna-baza-wiedzy","term_group":0,"term_taxonomy_id":1,"taxonomy":"category","description":"","parent":0,"count":35,"filter":"raw","cat_ID":1,"category_count":35,"category_description":"","cat_name":"Celna baza wiedzy","category_nicename":"celna-baza-wiedzy","category_parent":0},{"term_id":11,"name":"Celne Wskaz\u00f3wki","slug":"celne-wskazowki","term_group":0,"term_taxonomy_id":11,"taxonomy":"category","description":"","parent":1,"count":25,"filter":"raw","cat_ID":11,"category_count":25,"category_description":"","cat_name":"Celne Wskaz\u00f3wki","category_nicename":"celne-wskazowki","category_parent":1}],"tag_info":false,"_links":{"self":[{"href":"https:\/\/alfaagencjacelna.pl\/en\/wp-json\/wp\/v2\/posts\/718","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/alfaagencjacelna.pl\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/alfaagencjacelna.pl\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/alfaagencjacelna.pl\/en\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/alfaagencjacelna.pl\/en\/wp-json\/wp\/v2\/comments?post=718"}],"version-history":[{"count":2,"href":"https:\/\/alfaagencjacelna.pl\/en\/wp-json\/wp\/v2\/posts\/718\/revisions"}],"predecessor-version":[{"id":723,"href":"https:\/\/alfaagencjacelna.pl\/en\/wp-json\/wp\/v2\/posts\/718\/revisions\/723"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/alfaagencjacelna.pl\/en\/wp-json\/wp\/v2\/media\/726"}],"wp:attachment":[{"href":"https:\/\/alfaagencjacelna.pl\/en\/wp-json\/wp\/v2\/media?parent=718"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/alfaagencjacelna.pl\/en\/wp-json\/wp\/v2\/categories?post=718"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/alfaagencjacelna.pl\/en\/wp-json\/wp\/v2\/tags?post=718"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}