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Celna24.com
Commodity code09011100
COFFEE, TEA, MATÉ AND SPICES
Coffee, whether or not roasted or decaffeinated; coffee husks and skins; coffee substitutes containing coffee in any proportion
Coffee, not roasted - Not decaffeinated

Not decaffeinated

Binding Tariff Information (BTI) examples for 0901 11 00 00
ESBTIESBTI2025SOL414ESgold

Decaffeinated coffee in Nespresso capsules

kawa (ziarna kawowca)GRI 1, 5b, 6
ESBTIESBTI2025SOL1063ESgold

Natural roasted coffee beans, non-decaffeinated

ziarna kawyGRI 1, 6
SKBTI413116/2024/180SKgold

Roasted coffee beans, Arabica Robusta blend

kawa ziarnista (mieszanka Arabica Robusta)GRI 1, 6
ESBTIESBTI2025SOL206ESgold

Ground coffee in aluminum capsules

kawa (ziarna kawy)GRI 1, 5b, 6
FRBTIFR-BTI-2024-00382-03FRgold

Retail coffee kit with ground coffee

kawa mielonaGRI 1, 5b, 6
Standard EU duty
0%
VAT
23%
Additional duties / sanctions
3 rules
ERGA OMNESBYRU
Docs required
31 docs
C644Y9297P027P457P017P55+25

Tariff measures

Effective date
2026-03-01
Applies toTypeRateConditionsRegulation
ERGA OMNESThird country duty0%R2204/99
ERGA OMNES (excl. RU, BY)Additional dutiesSee notes2 condition(s)R1227/25
ADTariff preference0%D0680/90
BYAdditional duties50%R1227/25
CAMERTariff preference0%D0734/12
CARI (excl. HT)Tariff preference0%D0805/08
CHTariff preference0%D0045/05
CITariff preference0%D0156/09
CMTariff preference0%D0152/09
COTariff preference0%D0735/12
EBATariff preference0%R0978/12
EEATariff preference0%2 condition(s)A0001/95
EGTariff preference0%D0240/10
EHTariff preference0%D2022/25
ESATariff preference0%D0196/12
FJTariff preference0%D0729/09
GBTariff preference0%D2253/20
GETariff preference0%D0494/14
GHTariff preference0%D1850/16
ILTariff preference0%2 condition(s)D0855/09
JOTariff preference0%D0067/06
KETariff preference0%D1647/24
KRTariff preference0%D0265/11
LBTariff preference0%D0356/06
LITariff preference0%D0045/05
LOMBTariff preference0%D1764/21
MATariff preference0%D0497/12
MDTariff preference0%D0492/14
MXTariff preference0%D0415/00
PGTariff preference0%D0729/09
RUAdditional duties50%R1227/25
SADC EPATariff preference0%D1623/16
SBTariff preference0%D0729/09
SGTariff preference0%D1875/19
SMCustoms Union Duty0%D0245/02
SWITZTariff preference0%3 condition(s)D0045/05
TRTariff preference0%D0223/98
WSTariff preference0%D0729/09
ZATariff preference0%D1623/16
Notes
TM01026In case the goods are exported directly or indirectly from the Russian Federation or from Belarus, the additional customs duty based on Council Regulation (EU) 2025/1227 is applied.
TM01026In case the goods are exported directly or indirectly from the Russian Federation or from Belarus, the additional customs duty based on Council Regulation (EU) 2025/1227 is applied.
CD303The relief from or reduction of customs duties shall be subject to the specific request expressed by the declarant in box 44 "Additional information/Documents produced/Certificates and authorisations", of the Single Administrative Document (SAD)
TM904Preferences granted under the agreement between the European Union and Morocco in force from 19 July 2019.As of 3 October 2025, products originating in Western Sahara subject to controls by the customs authorities of the Kingdom of Morocco shall benefit from trade preferences under the terms of the new Agreement in the form of exchange of letters between the EU and Morocco, The European Union and the Kingdom of Morocco have agreed to allow those products to be identified by reference to the region of origin to be included in the proof of origin and as provided for in Protocol 4.In view of the application of these measures, the origin certificates codes U179 and U180 must be declared.The country code to be entered in the origin declaration when these proofs of origin are used is “EH”.
CD906The list of non-eligible locations and their postal codes is available at the following address: http://ec.europa.eu/taxation_customs/customs/technical-arrangement_postal-codes.pdf
TM01026In case the goods are exported directly or indirectly from the Russian Federation or from Belarus, the additional customs duty based on Council Regulation (EU) 2025/1227 is applied.
CD500Eligibility to benefit from this preference is subject to the presentation of a proof of origin stating the community origin of the goods, in the context of the agreement between the European Union and the Swiss Confederation.

Trade restrictions and policies

Import control of organic products
ERGA OMNES (excl. CH, IS, LI, NO)R2306/21
Documents / references
C644Y929
Conditions
  • B001Presentation of a certificate/licence/document: C644Import/export allowed after control
  • B002Presentation of a certificate/licence/document: Y929Import/export allowed after control
  • B003Presentation of a certificate/licence/document: the condition is not fulfilledImport/export not allowed after control
Notes
  • CD808If goods bear a reference to organic production in the labelling, advertising material or accompanying documents of products, the declarant must submit a certificate of inspection (C644) at import in accordance with Article 45(1) of Regulation (EU) 2018/848 (release for free circulation). For products not covered by Regulation (EU) 2018/848, certificate Y929 has to be declared.These provisions shall apply in addition to the rules regarding the use of the Common Health Entry Document (CHED) by the competent authorities at border control posts in accordance with Article 56(3), point (b)(i), of Regulation (EU) 2017/625 and at control points in accordance with Commission Delegated Regulation (EU) 2019/2123 and with the rules on decisions on consignments laid down in Article 55 of Regulation (EU) 2017/625.
Border control
ERGA OMNESP1612/11
Documents / references
7P027P45
Conditions
  • C001Presentation of a certificate/licence/document: 7P02Import allowed
  • C002Presentation of a certificate/licence/document: 7P45Import allowed
  • C003Presentation of a certificate/licence/document: the condition is not fulfilledImport is not allowed
Notes
  • SK001Certificates confirming border sanitary control are:<C/>1) certificate of food health quality, additional substances permitted, other food ingredients, products and materials permitted in contact with food, or<C/>2) certificate of production usefulness of process helping substances according to the Act on food and nutrition safety;<C/>Border sanitary control does not concern:<C/>- goods under transit procedure from Third Countries through the Territory of the Republic of Poland to Third Countries or to other Member States when transported in tight means of transportation complying with sanitary requirements and protected against uncontrolled opening under customs regulations.<C/>Moreover, border sanitary control does not concern goods imported from Norway, Island and Lichtenstein.<C/>Additional information:<C/>Border sanitary control also concerns goods entered into the territory of the European Community by border crossing on the territory of other Member State or EFTA Member and not covered by border sanitary control in that country under the customs procedure concerning admission to trading
Border control
ERGA OMNESP1612/11
Marketing quality control
ERGA OMNES (excl. IS, NO, CH, LI)P0044/01
Documents / references
7P017P55
Conditions
  • B001Presentation of a certificate/licence/document: 7P01Entry into free circulation allowed
  • B002Presentation of a certificate/licence/document: 7P55Entry into free circulation allowed
  • B003Presentation of a certificate/licence/document: the condition is not fulfilledThe entry into free circulation is not allowed
Notes
  • SK006The goods can be entered for release for free circulation or inward processing under the drawback system if a marketing quality certificate is presented in accordance with the Act on marketing quality of agriculture and foodstuff products of 21 December 2000 (Journal of Laws 2001, No 5, item 44, with later amendments).
  • SK011Minimal quantity subject to control - 1 ton
The quality of solid fuels
ERGA OMNESP1654/18
Documents / references
7P237P24
Conditions
  • C001Presentation of a certificate/licence/document: 7P23Entry into free circulation allowed
  • C002Presentation of a certificate/licence/document: 7P24Entry into free circulation allowed
  • C003Presentation of a certificate/licence/document: the condition is not fulfilledThe entry into free circulation is not allowed
The quality of solid fuels
ERGA OMNESP1654/18
Documents / references
7P237P24
Conditions
  • C001Presentation of a certificate/licence/document: 7P23Entry into free circulation allowed
  • C002Presentation of a certificate/licence/document: 7P24Entry into free circulation allowed
  • C003Presentation of a certificate/licence/document: the condition is not fulfilledThe entry into free circulation is not allowed
The quality of solid fuels
ERGA OMNESP1654/18
Documents / references
7P237P24
Conditions
  • C001Presentation of a certificate/licence/document: 7P23Entry into free circulation allowed
  • C002Presentation of a certificate/licence/document: 7P24Entry into free circulation allowed
  • C003Presentation of a certificate/licence/document: the condition is not fulfilledThe entry into free circulation is not allowed
The quality of solid fuels
ERGA OMNESP1654/18
Veterinary control
ALLTC (excl. AD, CH, FO, SM, IS, LI, NO, GL)R0632/21
Documents / references
C084N853Y170Y171Y174Y175Y176Y177Y930
Conditions
  • B001Presentation of a certificate/licence/document: N853Import/export allowed after control
  • B070Presentation of a certificate/licence/document: Y170Import/export allowed after control
  • B071Presentation of a certificate/licence/document: Y171Import/export allowed after control
  • B074Presentation of a certificate/licence/document: Y174Import/export allowed after control
  • B075Presentation of a certificate/licence/document: Y175Import/export allowed after control
  • B076Presentation of a certificate/licence/document: Y176Import/export allowed after control
  • B077Presentation of a certificate/licence/document: Y177Import/export allowed after control
  • B086Presentation of a certificate/licence/document: Y930Import/export allowed after control
  • B088Presentation of a certificate/licence/document: C084Import/export allowed after control
  • B090Presentation of a certificate/licence/document: the condition is not fulfilledImport/export not allowed after control
Notes
  • CD737Articles 3 and 4 of the Commission Delegated Regulation (EU) 2019/2122 establishes that some “animals intended for scientific purposes” and all the “research and diagnostic samples”, if authorised by the competent authority of the Member State of destination, shall be exempted from official controls at border control posts.
  • CD624The import of the products of animal origin is subject to the presentation of a Common Health Entry Document for products of animal origin (CHED–P) in accordance with the conditions laid down in article 40 of the Commission Implementing Regulation (EU) 2019/1715 of 30 September 2019 laying down rules for the functioning of the information management system for official controls and its system components (‘the IMSOC Regulation’).
Veterinary control
Documents / references
C084N853Y072Y073Y076Y077Y078Y079Y151Y930
Conditions
  • B001Presentation of a certificate/licence/document: N853Import/export allowed after control
  • B002Presentation of a certificate/licence/document: Y072Import/export allowed after control
  • B003Presentation of a certificate/licence/document: Y073Import/export allowed after control
  • B004Presentation of a certificate/licence/document: Y076Import/export allowed after control
  • B005Presentation of a certificate/licence/document: Y077Import/export allowed after control
  • B006Presentation of a certificate/licence/document: Y078Import/export allowed after control
  • B007Presentation of a certificate/licence/document: Y079Import/export allowed after control
  • B015Presentation of a certificate/licence/document: Y151Import/export allowed after control
  • B086Presentation of a certificate/licence/document: Y930Import/export allowed after control
  • B088Presentation of a certificate/licence/document: C084Import/export allowed after control
  • B090Presentation of a certificate/licence/document: the condition is not fulfilledImport/export not allowed after control
Notes
  • CD624The import of the products of animal origin is subject to the presentation of a Common Health Entry Document for products of animal origin (CHED–P) in accordance with the conditions laid down in article 40 of the Commission Implementing Regulation (EU) 2019/1715 of 30 September 2019 laying down rules for the functioning of the information management system for official controls and its system components (‘the IMSOC Regulation’).
  • CD737Articles 3 and 4 of the Commission Delegated Regulation (EU) 2019/2122 establishes that some “animals intended for scientific purposes” and all the “research and diagnostic samples”, if authorised by the competent authority of the Member State of destination, shall be exempted from official controls at border control posts.
  • CD644Derogations to the presentation of a Common Veterinary Entry Document apply to goods with EU origin returning from certain third countries, according to the relevant EU legislation.
Veterinary control
Documents / references
C084N853Y058Y170Y171Y174Y175Y176Y177Y930
Conditions
  • B001Presentation of a certificate/licence/document: N853Import/export allowed after control
  • B002Presentation of a certificate/licence/document: Y058Import/export allowed after control
  • B070Presentation of a certificate/licence/document: Y170Import/export allowed after control
  • B071Presentation of a certificate/licence/document: Y171Import/export allowed after control
  • B074Presentation of a certificate/licence/document: Y174Import/export allowed after control
  • B075Presentation of a certificate/licence/document: Y175Import/export allowed after control
  • B076Presentation of a certificate/licence/document: Y176Import/export allowed after control
  • B077Presentation of a certificate/licence/document: Y177Import/export allowed after control
  • B086Presentation of a certificate/licence/document: Y930Import/export allowed after control
  • B088Presentation of a certificate/licence/document: C084Import/export allowed after control
  • B090Presentation of a certificate/licence/document: the condition is not fulfilledImport/export not allowed after control
  • E001The quantity or the price per unit declared, as appropriate, is equal or less than the specified maximum, or presentation of the required document: N853Import/export allowed after control
  • E002The quantity or the price per unit declared, as appropriate, is equal or less than the specified maximum, or presentation of the required document: 10 kgImport/export allowed after control
  • E070The quantity or the price per unit declared, as appropriate, is equal or less than the specified maximum, or presentation of the required document: Y170Import/export allowed after control
  • E071The quantity or the price per unit declared, as appropriate, is equal or less than the specified maximum, or presentation of the required document: Y171Import/export allowed after control
  • E074The quantity or the price per unit declared, as appropriate, is equal or less than the specified maximum, or presentation of the required document: Y174Import/export allowed after control
  • E075The quantity or the price per unit declared, as appropriate, is equal or less than the specified maximum, or presentation of the required document: Y175Import/export allowed after control
  • E076The quantity or the price per unit declared, as appropriate, is equal or less than the specified maximum, or presentation of the required document: Y176Import/export allowed after control
  • E077The quantity or the price per unit declared, as appropriate, is equal or less than the specified maximum, or presentation of the required document: Y177Import/export allowed after control
  • E086The quantity or the price per unit declared, as appropriate, is equal or less than the specified maximum, or presentation of the required document: Y930Import/export allowed after control
  • E088The quantity or the price per unit declared, as appropriate, is equal or less than the specified maximum, or presentation of the required document: C084Import/export allowed after control
  • E090The quantity or the price per unit declared, as appropriate, is equal or less than the specified maximum, or presentation of the required document: the condition is not fulfilledImport/export not allowed after control
Notes
  • CD624The import of the products of animal origin is subject to the presentation of a Common Health Entry Document for products of animal origin (CHED–P) in accordance with the conditions laid down in article 40 of the Commission Implementing Regulation (EU) 2019/1715 of 30 September 2019 laying down rules for the functioning of the information management system for official controls and its system components (‘the IMSOC Regulation’).
  • CD737Articles 3 and 4 of the Commission Delegated Regulation (EU) 2019/2122 establishes that some “animals intended for scientific purposes” and all the “research and diagnostic samples”, if authorised by the competent authority of the Member State of destination, shall be exempted from official controls at border control posts.
  • CD686Small consignments of goods (sent to natural persons which are not intended to be placed on the market) or goods, which form part of passengers’ personal luggage (intended for personal consumption or use) shall not be subjected to Official controls, by virtue of Articles 10 and 7 of Commission delegated regulation 2019/2122.
Veterinary control
Documents / references
C084N853Y058Y170Y171Y174Y175Y176Y177Y930
Conditions
  • B001Presentation of a certificate/licence/document: N853Import/export allowed after control
  • B002Presentation of a certificate/licence/document: Y058Import/export allowed after control
  • B070Presentation of a certificate/licence/document: Y170Import/export allowed after control
  • B071Presentation of a certificate/licence/document: Y171Import/export allowed after control
  • B074Presentation of a certificate/licence/document: Y174Import/export allowed after control
  • B075Presentation of a certificate/licence/document: Y175Import/export allowed after control
  • B076Presentation of a certificate/licence/document: Y176Import/export allowed after control
  • B077Presentation of a certificate/licence/document: Y177Import/export allowed after control
  • B086Presentation of a certificate/licence/document: Y930Import/export allowed after control
  • B088Presentation of a certificate/licence/document: C084Import/export allowed after control
  • B090Presentation of a certificate/licence/document: the condition is not fulfilledImport/export not allowed after control
  • E001The quantity or the price per unit declared, as appropriate, is equal or less than the specified maximum, or presentation of the required document: N853Import/export allowed after control
  • E002The quantity or the price per unit declared, as appropriate, is equal or less than the specified maximum, or presentation of the required document: 10 kgImport/export allowed after control
  • E070The quantity or the price per unit declared, as appropriate, is equal or less than the specified maximum, or presentation of the required document: Y170Import/export allowed after control
  • E071The quantity or the price per unit declared, as appropriate, is equal or less than the specified maximum, or presentation of the required document: Y171Import/export allowed after control
  • E074The quantity or the price per unit declared, as appropriate, is equal or less than the specified maximum, or presentation of the required document: Y174Import/export allowed after control
  • E075The quantity or the price per unit declared, as appropriate, is equal or less than the specified maximum, or presentation of the required document: Y175Import/export allowed after control
  • E076The quantity or the price per unit declared, as appropriate, is equal or less than the specified maximum, or presentation of the required document: Y176Import/export allowed after control
  • E077The quantity or the price per unit declared, as appropriate, is equal or less than the specified maximum, or presentation of the required document: Y177Import/export allowed after control
  • E086The quantity or the price per unit declared, as appropriate, is equal or less than the specified maximum, or presentation of the required document: Y930Import/export allowed after control
  • E088The quantity or the price per unit declared, as appropriate, is equal or less than the specified maximum, or presentation of the required document: C084Import/export allowed after control
  • E090The quantity or the price per unit declared, as appropriate, is equal or less than the specified maximum, or presentation of the required document: the condition is not fulfilledImport/export not allowed after control
Notes
  • CD624The import of the products of animal origin is subject to the presentation of a Common Health Entry Document for products of animal origin (CHED–P) in accordance with the conditions laid down in article 40 of the Commission Implementing Regulation (EU) 2019/1715 of 30 September 2019 laying down rules for the functioning of the information management system for official controls and its system components (‘the IMSOC Regulation’).
  • CD737Articles 3 and 4 of the Commission Delegated Regulation (EU) 2019/2122 establishes that some “animals intended for scientific purposes” and all the “research and diagnostic samples”, if authorised by the competent authority of the Member State of destination, shall be exempted from official controls at border control posts.
  • CD686Small consignments of goods (sent to natural persons which are not intended to be placed on the market) or goods, which form part of passengers’ personal luggage (intended for personal consumption or use) shall not be subjected to Official controls, by virtue of Articles 10 and 7 of Commission delegated regulation 2019/2122.
Import control
Documents / references
N954U045U078U079Y997
Conditions
  • Y001Other conditions: Y997Import allowed
  • Y002Other conditions: U078Import allowed
  • Y003Other conditions: U079Import allowed
  • Y005Other conditions: N954Import allowed
  • Y007Other conditions: U045Import allowed
  • Y009Other conditions: the condition is not fulfilledImport is not allowed
Notes
  • CD967I. According to Council Regulation (EU) No 692/2014, it shall be prohibited to import into European Union goods originating in Crimea or Sevastopol.The prohibition shall not apply in respect of goods originating in Crimea or Sevastopol which have been made available to the Ukrainian authorities for examination, for which compliance with the conditions conferring entitlement to preferential origin has been verified and for which a certificate of origin has been issued in accordance with the Association Agreement between the European Union and its Member States, of the one part, and Ukraine, of the other part.II. According to the Council Regulation (EU) 692/2014, the export of goods and technologies suited for use in the sectors of transport; telecommunications; energy; prospection, exploration and production of oil, gas and mineral resources is prohibited:(a) to any natural or legal person, entity or body in Crimea or Sevastopol, or(b) for use in Crimea or Sevastopol.
Import control
Documents / references
N954U045U078U079Y984
Conditions
  • Y001Other conditions: Y984Import/export allowed after control
  • Y002Other conditions: N954Import/export allowed after control
  • Y005Other conditions: U045Import/export allowed after control
  • Y006Other conditions: U078Import/export allowed after control
  • Y007Other conditions: U079Import/export allowed after control
  • Y009Other conditions: the condition is not fulfilledImport/export not allowed after control
Notes
  • CD860According to Council Regulation (EU) 2022/263 (OJ L42I, p. 77):I. It shall be prohibited to import into the European Union goods originating in non-government controlled areas of the Donetsk, Kherson, Luhansk and Zaporizhzhia oblasts of Ukraine.The import prohibitions not apply in respect of: (a) the execution until 24 May 2022 of trade contracts concluded before 23 February 2022, or of ancillary contracts necessary for the execution of such contracts, provided that the natural or legal person, entity or body seeking to perform the contract has notified, at least 10 working days in advance, the activity or transaction to the competent authority of the Member State in which they are established; (b) goods originating in the specified territories which have been made available to the Ukrainian authorities for examination, for which compliance with the conditions conferring entitlement to preferential origin has been verified and for which a certificate of origin has been issued in accordance with the EU-Ukraine Association Agreement.II. It shall be prohibited to sell, supply, transfer or export goods and technology listed in Annex II to Council Regulation (EU) 2022/263: (a) to any natural or legal person, entity or body in the specified territories, or (b) for use in the specified territories. Annex II shall include certain goods and technologies suited for use in the following key sectors: (i) transport;(ii) telecommunications;(iii) energy; (iv) the prospecting, exploration and production of oil, gas and mineral resources. The prohibitions in point II above shall be without prejudice to the execution until 24 August 2022 of an obligation arising from a contract concluded before 23 February 2022, or from ancillary contracts necessary for the execution of such contracts, provided that the competent authority has been informed at least five working days in advance.

Taxes

Value Added Tax (VAT)
CodeDescriptionRateApplies toLegal basis
23%ERGA OMNESP1751/19
Excise duty
CodeDescriptionRateApplies toLegal basis
X019Products having an actual alcoholic strength by volume exceeding 1,2% volume8391 PLN / LPXERGA OMNESP0011/09
X091Products of an actual alcoholic strength not exceeding 1,2% volwyroby nieobjęte akcyząERGA OMNESP0011/09