International transport – what makes it different, rules for parcel delivery
For business
7 March 2026
Poland accounts for around 20% of goods transport within the European Union. This is one of the highest figures among Member States, confirming the country’s position as a key player in European logistics. InPost, as the leader in last-mile logistics in Poland, handles the domestic leg of delivery for goods imported from all over the world. Find out what international shipping will look like in 2026 and what you need to know before sending goods abroad.
| Transport sector | Delivery time | Cost | CO2 emissions | Flexibility |
| Road | 1–5 days (Europe) | Medium | High | Very high |
| Marine | 20–45 days | Low | Low (per tonne) | Low |
| Railway | 12–18 days (Asia) | Medium | Low | Average |
| Aviation | 1–3 days | Very tall | Very high | Average |
What is international transport, and how does it differ from intra-Community transport?
International transport This refers to the transport of goods or people between the territories of at least two countries, involving the crossing of a customs or political border. In the context of foreign trade, this covers both the movement of goods within the European Union and deliveries to countries outside the EU. The key difference lies in the formalities. Transport between EU countries (intra-Community transport) does not require customs clearance, and VAT is settled in a simplified manner.
When goods leave the territory of the European Union, the situation changes. Customs clearance, an export declaration and documentation confirming the export are required. The VAT Act defines this as a movement from the territory of the country to a third country. For companies operating in the global economy, this entails additional obligations, but also the possibility of applying a preferential tax rate.
What modes of transport are key to global trade?
The four main modes of transport account for the vast majority of international trade. Road transport offers the greatest flexibility and door-to-door delivery. In Europe, it accounts for the largest volume of land transport, and road freight transport from Poland generates revenue in excess of €50 billion a year. The estimated cost in 2026 is around PLN 4.5–8 per kilometre, depending on the route and type of cargo.
Sea transport dominates intercontinental freight transport. Over 80% of global trade in goods is carried out by sea, mainly in standard containers (TEUs). This is the cheapest option for large volumes, although delivery times can take several weeks. Rail transport is gaining in importance thanks to connections along the New Silk Road, reducing delivery times from China to Europe to 12–18 days. It also has a significantly smaller carbon footprint than road or air transport.
Air freight is the fastest but also the most expensive option. It is ideal for high-value cargo, time-sensitive goods or small-sized items. Delivery times on most international routes are 1–3 days.
Intermodal and combined transport
Intermodal transport combines the advantages of several modes of transport within a single transport chain. The goods remain in the same container or loading unit, whilst the mode of transport changes. Combined transport is a variant of this, in which the main section of the route is covered by rail or ship, whilst short sections are handled by lorry. This solution lowers costs over long distances and reduces CO2 emissions.
Regulatory changes in 2026 that are worth knowing about :
- G2V2 tachographs - mandatory for 2.5–3.5-tonne vans from July 2026
- GSR systems - new safety systems required in lorries
- Reducing CO2 emissions in shipping - stricter emission standards for cargo ships
- ICS2 system - full implementation of the import control system from February 2026
- Mobility Package - further regulations concerning drivers’ working hours and the posting of workers
What transport and customs documents are required for the carriage of goods?
The key document in road transport is CMR consignment note , confirming the conclusion of the contract of carriage and the condition of the cargo at the time of acceptance. More and more companies are switching to electronic consignment note (e-CMR) , which speeds up document circulation and eliminates the risk of paper documents going missing. When transporting goods to countries outside the EU, a TIR carnet is required, which simplifies customs procedures along the transit route.
Documents required for international transport :
- CMR or e-CMR - a consignment note confirming the terms of carriage.
- TIR Carnet - a transit document recognised in over 70 countries.
- Community licence - entitles the holder to carry out transport operations within the EU.
- Driver card - records working hours and rest periods.
- Licence to operate as a road haulage operator - issued by the GITD.
- Customs documents - export declaration, certificate of origin, commercial invoice.
Under what conditions does the 0% VAT rate apply to international transport?
The 0% VAT rate applies to international transport services where the goods are being exported outside the European Union. The condition is that documents confirming the actual export must be held – primarily proof of export of the goods in the form of an IE-599 message from the customs system or confirmation of export on the SAD document. The VAT Act specifies that the place of taxation depends on the route of transport and the status of the purchaser of the service.
In practice, exporting goods outside the EU requires issuing an invoice with a 0% VAT rate and compiling a full set of documents. Before the end of the accounting period, check that you have all the export confirmation documents. Different rules apply to imports. VAT is calculated on the customs value of the goods plus customs duty and excise duty. Customs procedures for imports also include verification of tariff classification and, where necessary, inspection of the goods.
What factors determine freight costs and rates in international transport?
Several key factors influence the final transport cost. The most important of these are fuel prices, road tolls, the length of the route and the nature of the load. From 2026, a vehicle’s CO2 emission class will become increasingly important, as the Eurovignette Directive links the level of road tolls to actual emissions. Vehicles with a lower emission class pay lower rates for using the roads.
Factors influencing transport costs :
- Billing model - FTL (full truckload) costs more than LTL (less than truckload), but can work out cheaper per tonne
- Empty runs - Returning empty increases freight rates by as much as 20–30%
- Seasonality - during the peak season (September–November), rates rise by 15–25%
- Road tolls - tolls in Germany, Austria and the Czech Republic represent a significant cost item
Cost optimisation primarily involves eliminating empty runs, consolidating shipments and selecting the appropriate mode of transport for the nature of the goods. For smaller e-commerce parcels, InPost provides efficient last-mile logistics – with courier delivery or to one of over 30,000 Paczkomat parcel lockers across Poland.
How should the transport of dangerous goods (ADR) and oversized loads be organised?
The transport of ADR goods requires compliance with the strict safety standards set out in the ADR Convention. All dangerous goods must be correctly labelled, and the driver must hold a valid ADR certificate. A vehicle transporting transport of dangerous goods must be equipped with specialist fire-fighting equipment, warning signs and a spill-control kit. Take note of restrictions on driving through tunnels and city centres when planning your route.
Oversized transport refers to non-standard loads that exceed the permissible dimensions or weight of a standard vehicle. Organising such transport requires obtaining a permit from the road authority, drawing up a specialist route plan and, often, the use of escort vehicles. Low-loader trailers, telescopic platforms or modular rigs are used for such transport. Each transport of this type is planned on a case-by-case basis.
Why is it worth using the services of a professional international freight forwarder?
A freight forwarder is an intermediary who organises the entire transport process – from selecting the mode of transport, through handling the paperwork, to overseeing the delivery. Freight forwarding International coordination is particularly important for complex multi-leg routes, where the freight forwarder coordinates transhipments between different modes of transport and ensures compliance with local regulations. Knowledge of the regulations, including those of the Mobility Package, helps to avoid fines and delays.
A logistics provider offers a wider range of services than a traditional freight forwarder. Logistics management encompasses warehousing, cargo consolidation, freight forwarding processes and real-time shipment tracking. Incoterms clarify the division of responsibilities between the seller and the buyer, which facilitates cooperation within the supply chain.
InPost guarantees on-time delivery and full visibility of your parcel at every stage of the domestic delivery process. Our courier network handles the domestic leg of the delivery, enabling us to complete the logistics chain following the import of goods.
How can you ensure your cargo is properly insured and secure during transport?
The basic form of cover is an OCP policy (carrier’s liability), which covers damage caused by the transport company’s fault. However, its scope is often limited. Cargo insurance protects the cargo regardless of the cause of the damage and covers unforeseen events, theft or damage during transhipment. GPS tracking allows you to track the vehicle in real time, and from 2026, new lorries must be fitted with GSR safety systems, including automatic emergency braking (AEB). Ensure that the carrier has both a Cargo policy and parcel tracking system .
Choose InPost Subscriptions for businesses and send parcels at a fixed price.
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