No Australia-Poland FTA exists, so all Chapter 39 plastic goods attract MFN tariff rates; the most critical compliance obligation is ensuring food-contact or children's plastic products from Poland carry FSANZ or AS/NZS 8124 conformance evidence before lodging the import declaration.
Import tip
Declaring the specific polymer type and form (e.g. 'polypropylene, in primary forms, random copolymer' vs 'articles of polypropylene') in the commercial invoice prevents ABF tariff reclassification disputes — the boundary between Chapters 39 and 40, and between primary forms and finished articles, is a common audit trigger that delays clearance and generates amendment costs.
Calculate the total landed cost for Chapter 39 goods from Poland — duty, GST, IPC, and biosecurity included.