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Abstract
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.