Guides / ISZTAR and EU tariff lookup · Updated 19 October 2026

ISZTAR explained: Poland's tariff browser vs EU TARIC and the UK Trade Tariff

ISZTAR (in its current version, ISZTAR4) is Poland's integrated customs tariff system: a free online browser that shows CN codes, duty rates, non-tariff measures and Polish VAT and excise for goods imported into or exported from Poland. Use it for the Polish side of a shipment, the EU's TARIC for EU-wide measures, and the UK Trade Tariff for the British side.

This guide is also available in Polish.

UK exporters selling to Poland often get a commodity code from a Polish customer, forwarder or agent that does not quite match the one on their own UK export entry. That is usually not an error. The two countries use separate tariffs that only line up fully at the first six digits. This guide explains what ISZTAR is, how it relates to TARIC and the UK Trade Tariff, and how binding rulings work on each side.

What ISZTAR is

ISZTAR stands for Informacyjny System Zintegrowanej Taryfy Celnej, which translates as the information system of the integrated customs tariff. Poland's tax portal, podatki.gov.pl, describes its tariff browser as a tool for quickly finding CN codes, duty rates, taxes and non-tariff measures for imports and exports. According to that description, it lets you browse:

tariff measures, such as the nomenclature and duty rates,
non-tariff measures, such as surveillance, quotas, and import and export prohibitions,
tax information, namely VAT and excise.

The same page states that the data in ISZTAR4 is consistent with the Combined Nomenclature currently in force, that the tool is informational, and that final decisions rest with the customs authorities. It is aimed at businesses, customs agencies, importers, exporters and anyone classifying goods.

The browser itself runs at ext-isztar4.mf.gov.pl, linked from podatki.gov.pl. The portal describes the search in three steps: type the name of the goods or a CN code into the search box, pick the right item from the results, then check the duty rates, taxes and additional requirements for that item. Because the tool is informational, treat what it shows as your working answer and the customs authority's decision as the final one.

ISZTAR vs EU TARIC: the national layer

TARIC is the European Commission's multilingual database integrating all measures relating to the Common Customs Tariff, together with EU commercial and agricultural legislation. The Commission lists what it records: third-country duties, tariff preferences, suspensions, tariff quotas, anti-dumping, countervailing and safeguard duties, and prohibitions and restrictions such as CITES and dual-use controls.

What TARIC leaves out is the key difference. The Commission states plainly that TARIC does not contain national levies such as VAT and excise rates. TARIC data is transmitted daily to the national administrations of EU countries, which use it to update their own clearance systems. ISZTAR is the Polish expression of that arrangement: EU measures plus the Polish tax layer that TARIC does not hold. If you need to know the Polish VAT or excise on an import, TARIC alone will not tell you.

The UK Trade Tariff: a separate system

For goods entering or leaving the UK, the reference is the UK Trade Tariff on GOV.UK. HMRC says it helps you find a commodity code, check whether duty or VAT is due, and see suspensions, reductions, licence requirements, trade agreement rates, anti-dumping duties, safeguarding measures and tariff quotas. Our guide to using the UK Trade Tariff to find a commodity code walks through the British tool in detail.

	ISZTAR4	EU TARIC	UK Trade Tariff
Run by	Polish tax administration	European Commission	HMRC (GOV.UK)
Use it for	Imports into and exports from Poland	EU-wide measures for any member state	Imports into and exports from the UK
National VAT and excise	Yes (Polish)	No	Yes (UK VAT)
Binding ruling route	EU BTI (WIT in Polish)	EU BTI	Advance Tariff Ruling (ATaR)

Where codes match and where they split

GOV.UK explains that only the first 6 digits of a commodity code are used worldwide, and that product-specific decisions are particular to each country. Beyond that point the EU and the UK each add their own subdivisions:

EU: the European Commission describes the Combined Nomenclature as a further development of the Harmonized System with an 8-digit code number, a description and a duty rate. TARIC subdivisions and measures are then added on top.
UK: HMRC's guidance for CDS declarations puts the first 8 digits of the commodity code in data element 6/14 and digits 9 and 10 in data element 6/15, which is used only on import declarations. An 8-digit code is mandatory on CDS declarations, with listed exceptions.

In practice, a full code taken from ISZTAR and a 10-digit UK import code for the same product will usually share their first six digits and may diverge after that. HMRC warns that if you use a code from an overseas supplier, you need to check whether the treatment is the same and how much of the code applies in the UK. The same caution works in reverse when a UK code is passed to a Polish importer.

Never copy a code from one tariff into a declaration under the other without checking it in the destination's own tool. A matching first six digits is a starting point, not a confirmation.

Binding rulings: BTI in the EU, ATaR in Great Britain

EU Binding Tariff Information (WIT)

The European Commission describes a BTI as a legal decision by an EU country's customs authority on a product's classification. It is binding on all EU customs administrations and the holder, and generally valid for 3 years throughout the EU. Applications go through the EU Customs Trader Portal, although the Commission notes that some countries, Poland among them, run national BTI systems and portals instead. Valid and invalid decisions are published in the public EBTI database. You apply only for a planned import or export, with a separate application for each type of product.

UK Advance Tariff Ruling

For Great Britain, the equivalent is an Advance Tariff Ruling: a legally binding decision on the commodity code for goods imported into or exported from Great Britain. HMRC says it replies in 30 to 120 days, and decisions cannot be made retrospectively. For Northern Ireland or the EU, GOV.UK directs you to a Binding Tariff Information decision instead. Published rulings can be searched on HMRC's Search for Advance Tariff Rulings service. Our ATaR guide covers the application.

A BTI does not bind HMRC and an ATaR does not bind the Polish administration. A business that regularly ships the same product both ways can need one of each.

A practical routine for UK–Poland shipments

Classify the goods from a technical description: material, function, construction, packaging.
For the UK export or import entry, confirm the code in the UK Trade Tariff.
For the Polish import, confirm the code and the Polish VAT and excise in ISZTAR4, close to the expected clearance date.
Compare the first six digits across both. If they differ, revisit the classification before anything is filed.
For high-volume or disputed products, consider a BTI, an ATaR, or both.

For a step-by-step method on finding and verifying an HS code across both tariffs, including common classification mistakes, see this guide to finding and verifying an HS code.

Related guides

Need a second opinion on a commodity code?

Easy Clearance is a UK–EU customs clearance agency handling import and export declarations, T1/T2 transit and UK–Poland removals. Its English guide explains how to find and verify an HS code in the Polish and UK tariffs.

Read the HS code guide

Sources

General information, not legal, tax or customs advice. Rules change; confirm current requirements on gov.uk or with a registered agent before you ship.