{"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 class=\"wp-block-paragraph\"><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 class=\"wp-block-paragraph\">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 class=\"wp-block-paragraph\">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 class=\"wp-block-paragraph\">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 class=\"wp-block-paragraph\">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 class=\"wp-block-paragraph\"><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=\"0f5272b4ac\" \/><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,\"file_upload_settings\":[]};\n                            <\/script>\n            \n\n\n<p class=\"wp-block-paragraph\">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 class=\"wp-block-paragraph\">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>Did you know that there is a way to import goods without having to pay VAT straight away? This is the import customs clearance procedure under Article 33a of the VAT Act, known as \u201ethe Holy Grail of Polish importers\u201e. What does customs clearance under Article 33a involve? To answer this question, we invite you to watch the next episode of Customs Tips. Standard customs clearance requires immediate payment of customs duties\u2026<\/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":26,"filter":"raw","cat_ID":11,"category_count":26,"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}]}}