Penalties for breaching sanctions in Poland (up to PLN 20 million)

The legal basis for penalties in Poland

EU sanctions stem from regulations that apply directly, but their enforcement and the penalising of breaches is a matter of national law. In Poland this role is played by the act of 13 April 2022 on special measures to counter support for aggression against Ukraine (Journal of Laws 2022 item 835).

The act provides for administrative fines for breaching sanctions measures. The upper limit of the fine reaches PLN 20 million. This shows the scale of the risk, which is disproportionately high compared with the cost of a sound check before the transaction.

Administrative fine of up to PLN 20 million

The fine is administrative in nature, which means it is imposed by a decision, not a court judgment. Its amount depends on the seriousness of the breach and the circumstances of the case, but the statutory ceiling is PLN 20 million.

For a company it is important that administrative liability does not require proof of intent to the same degree as criminal liability. This makes it all the more important to hold evidence of due diligence showing that the trader took reasonable steps not to breach sanctions.

The role of the National Revenue Administration

Checks of compliance with sanctions, especially in the movement of goods, fall within the remit of the National Revenue Administration (KAS). KAS verifies customs declarations, the classification of goods and flows, and the number of inspections targeting sanctions circumvention is growing.

In practice an inspection asks not only whether a breach occurred, but also what the decision-making process looked like. The absence of any verification documentation is much harder to defend than an orderly audit trail with dates and sources.

How to limit the risk

A repeatable procedure lowers the risk. Check the CN code under the 833/2014 and 765/2006 regimes, screen the recipient, assess the re-export risk and archive the results. A PDF report of the code check, with the date and version of the act, is a simple, tangible piece of evidence.

No tool removes liability from the trader, because what is binding is the wording of the regulation and the decision of the authority. Consistent documentation of checks does, however, significantly improve a company’s position in an inspection and in a dispute.

Criminal liability alongside the administrative fine

An administrative fine of up to PLN 20 million is not the only risk. In certain situations, breaching sanctions measures can also lead to criminal liability of the persons acting on behalf of the trader. The two orders, administrative and criminal, may operate in parallel, which further raises the importance of a sound procedure.

A minimum checklist that genuinely lowers the risk is: the correct CN code and its parent heading, checking the status under the 833/2014 and 765/2006 regimes, screening the recipient and the owners, assessing the re-export risk, and, where needed, the No Russia clause. You record each of these steps, ideally in a single report with the date and version of the act.

Frequently asked questions

More in the knowledge base

• How to check whether goods are subject to EU sanctions, step by step →
• CN code and sanctions: how to read the annexes to Regulation 833/2014 →
• Exemptions and derogations in the sanctions against Russia, when trade is allowed →
• Goods sanctions vs screening of persons and entities, how they differ →
• Exporter obligations after the 2025 amendment (end-user statement) →
• The most commonly checked CN codes covered by EU sanctions against Russia →
• CBAM versus EU sanctions, how they differ and why you check both →