Documents from Chinese customs authorities in proceedings conducted by Polish customs authorities

What are the current challenges faced by Polish companies trading with China in the context of Polish customs authorities using documents issued by Chinese customs authorities?
What are the systematic irregularities in Chinese export declarations and the consequences for importers resulting from the uncritical acceptance of these documents as key evidence in disputes concerning the customs value of goods?

This question was partially answered by the Provincial Administrative Court in Gdańsk in its landmark ruling of 21 February 2025, which drew attention to the evidentiary equivalence of Polish and Chinese documents and the need for a comprehensive and objective assessment of all evidence. Article with practical knowledge from customs experts Rafał Wojciechowski and Sebastian Gumiela, attorney-at-law.

Link to the article: https://lnkd.in/dQ8AJvBS