The announcement came as Polish Prime Minister Mateusz Morawiecki was visiting Kyiv to reaffirm his country’s support for Ukraine a year after Russia invaded its neighbour.
Polish President Andrzej Duda told a meeting of the National Security Council in Warsaw: "The prime minister couldn't be here. He went to Kyiv to bring Leopard tanks which are the first batch delivered to Ukraine."
Defence Minister Mariusz Błaszczak said the tanks "have already reached Ukraine."
Duda pledged last month that Poland would send a company of German-made Leopard tanks to help Ukraine fight Russia.
Morawiecki said in an interview with Canadian television in late January that Poland would send an additional 60 battle tanks to Ukraine, on top of the 14 German-made Leopards it had already promised.
Ukrainian President Volodymyr Zelensky at the time thanked Poland for its decision to send an additional 60 battle tanks to help his country defend itself against Russia's invasion.
Friday is day 366 of Russia’s war in Ukraine.
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Source: IAR, PAP, Reuters