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Electronic discharge of customs special procedures


by Tadeusz Piekłowski

9 February 2022


The Customs Department of the Ministry of Finance announced on 26 January 2022 its decision to phase in the Customs Special Procedure (RPS in Polish) system as the sole channel of communication between authorisation holders and customs authorities.


The RPS system allows its users to submit Bills of Discharge and Stocktaking Reports in electronic form. These documents are used to discharge inward processing and end-use procedures and to monitor customs warehousing procedures.


Deadlines for the implementation of individual stages

According to the information posted on the PUESC platform:


  • from 31 January 2022 the RPS System will be mandatory to discharge authorisations by customs declaration and to submit Stocktaking Reports as an RPS100 notification;
  • from 28 February 2022 the RPS System will be mandatory to discharge outward processing if authorisation holder is exempt from the obligation to use electronic information sheets (INFs);
  • from 28 March 2022 the RPS System will be mandatory for all other special procedures.


Other information

Until the RPS system is fully implemented, the "Submit a Bill of Discharge" service will not be mandatory for outward processing, inward processing or end-use procedures. The Ministry of Finance also encourages authorisation holders who wish to start using the service earlier to test their applications and eliminate potential errors before it is fully implemented.


If you have any questions regarding the rules for discharging customs special procedures you are welcome to contact Rödl & Partner experts.


Contact Person Picture

Tadeusz Piekłowski

Customs agent (Poland)

Senior Associate

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