International Trade Institute

Tomasz Kowalski

Founding No. 7ITI member

Licensed Customs Broker · Baltic Customs Services

pl · Poland · Member since 4 Jun 2026

Brokerage on the EU eastern border. I have seen every way a T1 can go wrong.

Customs BrokerageCustoms ProceduresFreight & Logistics
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Asked by Tomasz

Recently helped with

  • 3d ago13 likes

    DAP vs DDP into Switzerland: who registers for import VAT?

    True DDP into Switzerland means YOU are importer of record: Swiss VAT registration plus a fiscal representative, or the forwarder clears under their ZAZ deferment as your agent (they will charge for the privilege and the VAT is still yours to recover, slowly). If the customer is VAT-registered in CH, DAP is cleaner for everyone: they import, they recover the VAT in full. Show your customer the cash-flow math; DDP is usually them optimising their convenience at your cost.

  • 3d ago9 likes

    Red Sea reroutes again: how are you papering longer transit times in LCs and contracts?

    Stop amending and start issuing correctly: we moved every Asia-Europe LC to a 45-day presentation period with 'or such other routing as carrier may determine' in the shipment clause. Banks accepted it without a fight because it is descriptive, not a get-out. The amendment fees we were paying quarterly bought about six months of legal review, once.