Poland is among the top five largest producers of horticultural products in the European Union. A characteristic feature of Polish horticultural production is the great diversity in terms of scale and scope of activity. In Ukraine, the agricultural sector is also one of the key pillars of the economy; in 2021, about 14% of the country’s population found employment in agricultural production. The analyses carried out indicate that Poland and Ukraine have different directions of change in the fruit and vegetable sector; namely, Poland shows a tendency to reduce the area of crops, while Ukraine, despite some declines, maintains a more stable production structure. The results of this research indicate significant variability in the import of selected fresh or frozen fruits and vegetables from Ukraine and the export from Poland in 2022. The most noticeable increase in imports in 2022 was recorded in the case of frozen blackcurrants and frozen raspberries. In terms of exports of Polish agricultural products to Ukraine, 2022 was characterised by significant increases in almost all analysed categories.