In case of cash settlement, foreign exchange law imposes certain limitations on such understood transfer of cash. When crossing the border, there is an obligation to declare in writing to the customs authorities or authorities of the Border Guard, the import and export of domestic or foreign means of payment, if their value exceeds the equivalent of EUR 10,000. The exchange rate is determined using the average exchange rate announced by the Polish National Bank on the day before the operation (Article 2 (3) of the Foreign Exchange Act). The model of the above declaration is published in the Annex to the Regulation of the Minister of Finance dated June 29th, 2007. on ways of confirming the import to the country and export abroad of foreign or domestic means of payment and the model of the declaration for the import into the country and export abroad of these values or resources.