Polish hotel owners, aparthotel developers and general contractors can source guestroom furniture, beds, wardrobes, upholstery and kitchenette joinery from Turkey with no duty and a road leg of about a week. In Polish the job is meble hotelowe or wyposażenie hotelu: the furniture for a whole property under one order. Rovers reads the BOQ (przedmiar) and the drawings, prices every line with the Turkish partner factory that fits, issues shop drawings and samples for approval, follows production, inspects before packing, delivers to site and installs.
Duty, VAT and the A.TR
| Item | What applies | Source |
|---|---|---|
| Customs duty, wooden furniture (9403 50, 9403 60) | 0% third-country rate; 0% under the customs union | EU tariff (TARIC) via UK Trade Tariff XI view |
| Customs duty, upholstered seats with wooden frames (9401 61) | 0% third-country rate; 0% under the customs union | Same |
| Proof of free circulation | A.TR movement certificate, issued by Turkish customs at export | European Commission, Access2Markets |
| Import VAT | 23% standard rate | European Commission, Your Europe (checked 13 Jul 2026) |
| Paying the VAT | Under article 33a of the VAT Act, an active VAT payer importing under the simplified customs procedure can settle import VAT in its JPK_V7M return and deduct it in the same file, in place of paying it at the border | Polish tax and customs administration (KAS) |
For article 33a, the importer files three papers with its customs office: no tax arrears, no social-security arrears and active VAT status. They can be certificates or signed declarations, and they stay valid for six months from the date they were issued (KAS). Other lines (metal frames, lighting, mattresses, textiles) have their own codes and are checked one by one on the quote.
The 2026 room furniture list
The regulation on hotel establishments sets what a categorised hotel or motel must have in each room. Its annex 1 was replaced by Dz.U. 2026 poz. 1150, published on 31 August 2026 and in force 14 days later. Hotels and motels already categorised on that day have six months to bring rooms to the new list. For every category, one to five stars, the list asks for:
| Item in the regulation | Requirement | What we build |
|---|---|---|
| Single bed | At least 90 × 200 cm | Bed base and headboard sized to the mattress you specify |
| Double bed | At least 140 × 200 cm | Same, or two singles on a link kit |
| Bedside table or shelf | One at every sleeping place | Freestanding unit or a shelf fixed to the headboard panel |
| Wardrobe | Closed or open wardrobe, wardrobe niche or other hanging furniture, at least 3 hangers per person | Wardrobe, open rail unit or niche joinery |
| Desk or table | Required | Desk or wall-hung counter with a socket on the work place |
| Mirror and coat hook | Required | Mirror panel, wall or standing coat hook |
| Luggage rack | Required from 2 stars up; a folding one is allowed | Fixed or folding rack |
Multifunctional furniture is allowed for everything except beds. The same annex sets minimum room areas without the bathroom: a double room needs 18 m² at 5 stars, 16 m² at 4, 14 m² at 3, 12 m² at 2 and 10 m² at 1, with up to 10% tolerance. We draw the furniture plan against those areas before pricing, so a refit doesn’t push a room below its category.
Aparthotels and serviced apartments
An aparthotel unit adds a kitchenette, a dining table and often a sofa bed to the hotel list. We schedule these by unit type (studio, one-bed, two-bed), so each truck carries complete units in the order the site fits them. Worker hotels (hotele pracownicze) and staff housing are priced the same way, per bed: see worker and staff housing.
Road or sea
| Route | How it runs | Planning figure |
|---|---|---|
| Full truck | Factory to site by road, one trailer per floor or room type | 5–7 days (Venax, Sep 2025, market data) |
| Container | İzmir or Istanbul to Gdańsk or Gdynia, then truck | 12–14 days at sea (Venax, market data) |
Road is the normal choice: a 13.6 m trailer is loaded floor by floor at the factory and opened at the hotel’s loading bay.
Standards Polish specs ask for
| Item | What the spec usually names | Notes |
|---|---|---|
| Board and furniture emissions | Regulation (EU) 2023/1464: 0.062 mg/m³ for furniture and wood-based articles from 6 Aug 2026 | Board test reports are matched to it |
| Upholstered seating and headboards | EN 1021-1 and EN 1021-2 when the fire spec names them | Tested on the fabric, interliner and foam as built |
Lead time and documents
Lead time is counted from approved shop drawings and samples. Each shipment travels with a commercial invoice and packing list (one line per item code, room type and floor), the A.TR and a CMR consignment note by road. The Polish importer’s EORI number goes on the customs declaration.
What to send us
Send the przedmiar or BOQ, the drawings, the hotel’s star category, the operator’s brand standard if there is one, the site postcode and the date the rooms must be ready. A room count and a typical room plan are enough for a first priced schedule.
- Dziennik Ustaw 2026 poz. 1150: Rozporządzenie Ministra Sportu i Turystyki z 19 sierpnia 2026 r. zmieniające rozporządzenie w sprawie obiektów hotelarskich (new annex 1 for hotels and motels; in force 14 days after publication on 31 Aug 2026; six months to adapt) · accessed 2026-10-07
- Dziennik Ustaw 2017 poz. 2166: consolidated text of the regulation on hotel establishments (the annex the 2026 amendment replaces) · accessed 2026-10-07
- European Commission, Access2Markets: EU–Türkiye Customs Union (A.TR movement certificate) · accessed 2026-10-04
- UK Trade Tariff, Northern Ireland (EU tariff) view: 9403 50 00, 9403 60 10, 9403 60 90, 9401 61 00 — third-country duty 0.00%; Türkiye customs union 0.00% · accessed 2026-10-04
- European Commission, Your Europe: VAT rates by EU country (Poland standard rate 23%; last checked 13 Jul 2026) · accessed 2026-10-07
- Krajowa Administracja Skarbowa (Dolnośląski Urząd Celno-Skarbowy): Rozliczanie podatku VAT od importu towarów w trybie art. 33a ustawy o VAT (legal state 18 Mar 2025) · accessed 2026-10-07
- Market data: Venax, transit time Turkey–Poland (25 Sep 2025): road 5–7 days; sea İzmir/Istanbul–Gdańsk/Gdynia 12–14 days · accessed 2026-10-07
- EUR-Lex: Commission Regulation (EU) 2023/1464, formaldehyde (0.062 mg/m³ from 6 Aug 2026) · accessed 2026-10-04
- CEN: EN 1021-2:2014 Ignitability of upholstered furniture (part 1: cigarette; part 2: match flame equivalent) · accessed 2026-10-04