As a member of the European Union, Poland belongs to a customs union – items imported into and exported from Poland within the territory of the EU are free from customs duties.
The official limits on duty-free items that can be exported or imported (per person over the age of 18) within the EU’s borders are: 10 litres of spirits, 20 litres of fortified wine, 90 litres of wine and110 litres of beer. Austria, Belgium, Germany, the United Kingdom, Denmark, Sweden, Finland, France and Ireland have stricter regulations concerning the limits on cigarettes for travellers coming from Estonia, Hungary, Latvia, Lithuania, Poland and Slovakia.
When travelling to Poland from outside of the EU, one doesn‘t need to pay taxes on goods purchased for non-commercial use in the following quantities: 200 cigarettes, 1 litre of spirits or 2 litres of wine.
There are strict regulations concerning the export of works of art and animals, and limits on the amount of cash.
More information can be found at http://ec.europa.eu/taxation_customs/index_en.htm.