The Ministry of Finance is responsible for establishing and development of the system of official financial export credit support. 

In Poland official export credit support is provided in the following forms:

1. Government export credits, incl. tied aid credits administered by the Guarantee Department, Ministry of Finance.
2. Export credits granted by Bank Gospodarstwa Krajowego, BGK.
3. Export credits insurance and guarantees, provided by the Export Credits Insurance Corporation Joint Stock Company (Korporacja Ubezpieczeń Kredytów Eksportowych, KUKE S.A.), supervised by the Ministry of Economic Development and Technology.

Officially supported export credits in Poland are granted in the conformity with OECD Arrangement on Officially Supported Export Credits (the Arrangement). The Arrangement is incorporated into the EU law by the Regulation (EU) No 1233/2011 of the European Parliament and of the Council. The main purpose of the Arrangement is to provide a framework for the orderly, not disturbing competition, use of export credits, so that the exporters compete in quality and price of the product and not through financial terms offered to the importer. The Arrangement also applies to tied aid.

The Arrangement sets out limitations on terms and conditions that may be officially supported. These are: minimum down payment, maximum repayment term, minimum interest rate, and in particular:

• requirement for the foreign purchaser to make down payment of a minimum 15% of the export contract value,
• repayment term of export credit must be minimum two years but maximum 15 years.

The Arrangement in a specific way regulates officially supported export credits for i.e. ships, nuclear power plants, civil aircrafts, renewable energies/climate change mitigation and adaptation/water projects as well as conventional electricity generation projects. There are also separate rules applicable to tied aid credits.