In DFZ service and wholesale is allowed (excluding retail). These operations are regulated by the Customs Code.

For the goods located within the DFZ area it is not necessary to pay any fees or securities for duties and taxes. There are no additional customs and tax for moving the goods from the DFZ to EU countries as well as to other companies located in DFZ and various countries outside the UE.

Goods imported from abroad to the DFZ are free from quantitative quotas, customs duties and taxes, particularly from paying VAT and excise tax. The exemption from VAT represents the biggest advantage.

Commercial transactions of the goods inside of DFZ, are free from tax and it is possible to take out goods in parts.
In case of sale of goods to the company which does not operate in DFZ the obligation to settle fees and customs tax can be transferred to the purchaser.

Foreign companies, even those not registered in Poland, may store their goods in the DFZ. Storage of goods in the DFZ is not subject to customs office’s permits and requirements for security (bank or insurance guarantee etc.), covering potential duties and taxes which are applicable for instance in bonded warehouses.

Goods placed in the facilities belonging to DFZ can also be subject to the so called standard handling, which are:
a) simple actions aimed to preserve stored goods in good condition (ventilation, drying, cleaning, mending packages or elements damaged during transport, preserving, cooling etc.),
b) activities aimed to improve the goods’ appearance or marketable quality (joining and mounting small details and equipment, diluting liquids, mixing goods of the same kind and different quality in order to obtain required quality etc.),
c) activities aimed to prepare imported goods for distribution or resale (sorting, filtering, adjustments, testing, anticorrosion protection, ironing etc.).

In relation to the activities listed in a), b), c) an authorization of the Customs Authority is not required.
It is essential that in the case of introducing goods into the Polish customs territory neither the cost of storing goods nor the costs of standard handling influences the customs value of goods which is the base for calculating customs duty and taxes. The goods are treated as if such activities were not carried out.

Goods placed in the DFZ may undergo the procedure of inward processing or processing under customs control without limitations nor customs duties and taxes.