Although the phone was used, I must pay for tax??
That's not new one, just used phone.
And I wanna receive only 1 phone that is used for 5 month in Korea.
So I don't understand the policy in Poland.
Yes you must pay tax, about 30% of the value (and you must be able to prove the value).
You can have cigarettes posted in but you'll have to pay tax on them too (more than 30%).