The volume of trade in non-food products between Poland and its neighbours across eastern border has increased in recent years. Upward trends can be observed both in the trade volume registered in the SAD system and in the field of cross-border shopping. Therefore, taking into account the years 2010-2012, the paper (1) comprises an analysis of the changes in the share of non-food items in the commodity patterns of Poland’s trade with Ukraine, Belarus and Russia with regard to the registered and unregistered trading volume, and (2) presents trends relating to the share of the unregistered sector in the overall value of trade in non-food items.