All parcels to receivers in Europe go through customs clearance in Poland.
EU law says one person can receive goods with a declared value of up to CAD $50.00 per shipment without having to pay any duties or taxes.
If you send 2 packages to the 1 receiver and the combined value of the packages is greater than $50, then duties and taxes will apply.
If you declare a parcel to have a value over $50.00 then you need to inform the receiver of the package that duties and taxes will need to be paid in order to clear the goods.
If the parcel is stopped for clearance by the customs authorities in Poland (which typically happens if the declared value of the parcel is over CAD $50.00), the recipient will receive a customs authorization form which they will need to fill out and declare the value and contents of the package.
The recipient then sends it back to the customs agency with a copy of their ID.
The customs agency will then assess the value of the parcels and make a decision as to how much duties and taxes must be paid in order to release the goods.
Customs services reserve the right to open and inspect any and all packages which appear at their borders.
Your parcel may be subject to additional fees and fines if the declared contents and value do not match the actual contents and value of the parcel