No Australia-Poland FTA exists, so all Chapter 94 goods attract MFN tariff rates; the most critical compliance obligation for this combination is ensuring electrical lighting fittings carry RCM marking under AS/NZS 3820 and that upholstered furniture meets AS/NZS 8124 flammability standards before Australian customs clearance is attempted.
Import tip
Declare the full material composition of upholstered goods and mattresses on the commercial invoice including foam density and fabric type as ABF and DAFF officers frequently query these details and having them upfront significantly reduces the risk of holds and costly delays at the border.
Calculate the total landed cost for Chapter 94 goods from Poland — duty, GST, IPC, and biosecurity included.