One of the sanctions imposed on Russia and Belarus in connection with starting the war is the prohibition of importing coal from these countries. In Poland, it was introduced by the Act on special solutions for counteracting aggression against Ukraine and for the protection of national security, which entered into force on April 16 this year. It imposes, inter alia, the need to indicate the country of origin of coal with each transaction.
- From April 16, 2022, it is prohibited to introduce coal from Russia and Belarus to the territory of Poland.
- The act on special solutions for counteracting aggression against Ukraine and protecting national security has introduced new obligations for all entrepreneurs selling coal, regardless of the country of origin.
- The penalty for trading coal from Russia or Belarus may reach up to PLN 20 million and end up with seizure of the goods.
- No documents confirming the country of origin,
the date of introducing or relocating coal is subject to a fine of up to PLN 10 million.
The Act on special solutions in the field of counteracting aggression against Ukraine and serving the protection of national security imposes new obligations on all entities trading in coal in Poland, including the need to indicate the country of origin of coal with each transaction.
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This means that coal from Russia or Belarus cannot be included in Polish trade. What other prohibitions are introduced by the new act?
What is the prohibition on trading in coal from Russia and Belarus?
The ban applies to the introduction into the territory of Poland (direct import, transit and import from other countries) of coal originating in Russia or Belarus with specific customs codes (including briquettes, coke, semi-coke). Effective April 16, 2022.
Trade in Russian or Belarusian coal is possible, but only if the coal was introduced to the territory of Poland before April 16, 2022 and provided that the entrepreneur has documents confirming this. When selling such coal, the entrepreneur must indicate where the coal comes from and when it was introduced into the territory of Poland.
New obligations of entrepreneurs regarding the registration of sold coal
The act also introduced new obligations for all entrepreneurs selling coal, regardless of its country of origin, including mines, coal depots, wholesalers and shops. This is to facilitate the control of compliance with the prohibition.
Entities introducing or transferring coal to the territory of Poland must have documents confirming:
- the country of origin of the coal,
- the date of its introduction or movement,
- in the case of coal from Ukraine, also the region of its extraction.
Every entrepreneur selling coal has, inter alia, the obligation to prepare and provide buyers with such information in the form of a statement. Both documents and statements must be kept for 5 years.
What are the penalties for breaking the law for trading in unregistered coal?
The National Revenue Administration is responsible for enforcing the ban on introducing and transporting coal from Russia and Belarus to Poland. KAS authorities may impose a fine of up to PLN 20 million, as well as seize the goods and apply for a declaration of their forfeiture.
On the other hand, the Trade Inspection supervised by the President of UOKiK controls whether and how entrepreneurs selling coal in Poland fulfill new obligations related to documenting its origin. Sanctions may be imposed for non-compliance, e.g. the provincial inspector of IH may impose a fine of up to PLN 10 million.
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