Centre for Classifications and Nomenclatures
Public statistics authorities inform that applications regarding the classification of a good, service, composite supply, or product should be submitted to the competent unit:
- Applications for issuing binding WIS rate information - for the purposes of value added tax (VAT)
- goods according to the Combined Nomenclature (CN) or the Polish Classification of Construction Types (PKOB)
- services according to the Polish Classification of Products and Services (PKWiU) 2015
- complex services according to the Combined Nomenclature (CN) or the Polish Classification of Products and Services (PKWiU) 2015
should be addressed to the Director of the National Tax Information Office in Bielsko-Biała, ul. Warszawska 5, 43-300 Bielsko-Biała
Detailed information is available at the following link:
Binding Rate Information (WIS)
- Applications for a Binding Excise Information (WIA) decision – for excise duty purposes
- regarding goods classified under the Combined Nomenclature (CN)
should be submitted to the Director of the National Tax Information
Detailed information is available at the following link:
Binding Excise Information (WIA)
- Applications for Binding Tariff Information (BTI) – for customs purposes
- regarding goods under the Combined Nomenclature (CN)
should be submitted to the Director of the National Tax Information Office
Detailed information is available at the following link:
Binding Tariff Information (BTI)
- Applications for a Binding Origin Information (BOI) decision - for customs purposes regarding the determination of the origin
- of goods classified under a single Customs Tariff code and originating from a single country, group of countries, or territory
should be submitted to the Director of the National Tax Information Office
Detailed information is available at the following link:
Binding Origin Information (BOI)
However, requests concerning:
- products/services under PKWiU (Polish Classification of Products and Services) 2015 – for information purposes, other than those listed above
- types of activity under PKD (Polish Classification of Activities)
- fixed assets under KŚT (Classification of Fixed Assets)
- construction objects under PKOB (Polish Classification of Construction Objects) – for information purposes, other than those listed above
should be addressed to the Classification and Nomenclature Centre
of the Statistical Office in Łódź, ul. Suwalska 29, 93-176 Łódź.
When completing the electronic form, please specify the purpose of the application (e.g., determining the PKWIU 2015 classification for income tax purposes).
We would like to inform you that a classification search tool is available on the Statistics Poland website Classification . This tool allows you to independently search for appropriate classification groupings regarding business activities (based on the Polish Classification of Activities – PKD), products and services (based on the Polish Classification of Goods and Services – PKWiU), fixed assets (based on the Classification of Fixed Assets – KŚT), and construction objects (based on the Polish Classification of Construction Objects – PKOB).