Clearing used goods requires valuing them for customs purposes taking wear and tear into account, the correct HS code, and proof of the goods' origin.
Contents
In brief — what you'll learn
- ✓ How to prepare the process and documents
- ✓ How the declaration and control process works
- ✓ How to maintain compliance and settlements
How to prepare the process and documents
Clearing used goods differs from a standard declaration mainly in how the customs value is established — the customs office expects a valuation that reflects the degree of wear, not the price of a new item. The declarant must still give the correct HS code, even though the goods may be in worse condition than a typical item in that category, and must provide a document confirming the origin and prior use. In the CDS system, this data has to be entered just as precisely as for new goods, because an incorrect valuation is often the most common reason for a check.
Scope of responsibility of the parties
Minimum data set for the declaration
Easy Clearance specialises in import and export to the UK.
How the declaration and control process works
Operational stages from notification to release
Most common risk points and how to limit them
How to maintain compliance and settlements
Record-keeping, corrections and evidence of due diligence
An internal record-keeping checklist should cover: copies of all customs declarations lodged, confirmations of the goods' release, invoices and transport documents, and correspondence with the customs authority. Corrections to declarations should be filed as soon as an error is found, documenting each change and its legal basis. Evidence of due diligence is crucial during an audit — a lack of full documentation can result in joint liability for the importer and the customs representative.
Working with a customs agency and internal audit
Effective cooperation with a customs agency requires clearly conveying the scope of the authorisation and providing ongoing access to commercial and transport documents. The reference point for assessing the quality of this cooperation should be official materials: the Ministry of Finance (Podatki.gov.pl); KAS (National Revenue Administration); HMRC. An internal audit should be carried out at least once a quarter, checking the completeness of the documentation and whether the procedures used comply with current customs and tax rules.
Summary
In summary: when it comes to "clearance of used goods", the key is to run the process according to current official guidance, with a clear division of responsibilities and documentation of every decision. This approach reduces delays, cuts the number of corrections and makes it easier to defend your records during an audit. If any requirement is unclear, check the current guidance on GOV.UK.
Legal basis and sources
If regulations or system notices are updated, check the current guidance on GOV.UK or with KAS before submitting a declaration.
Frequently asked questions
What documents are required to clear used goods imported from the UK into Poland?
To clear used goods imported from the United Kingdom into Poland you need: a commercial invoice or a customs value document, a transport document (CMR, AWB or bill of lading), a customs declaration in the CELINA/AES system, the importer's EORI number, and — for goods subject to restrictions — additional permits or certificates. The customs value must be documented and consistent with the method set out in Article 70 of the Union Customs Code.
How is the customs value of a used item established during clearance?
The customs value of a used item is established primarily on the basis of the transaction value — the price actually paid or payable for the goods, under Article 70 of the UCC. If the customs authority has doubts about the transaction value, alternative methods apply: the transaction value of identical or similar goods, or a deductive or computed method. For used goods, the office may require additional documentation confirming the technical condition and market value, e.g. a valuer's appraisal.
Are used goods subject to different duty rates than new ones?
As a rule, duty rates are the same for new and used goods — they follow from the CN code (Combined Nomenclature) assigned to the item, not from its condition. The difference arises in establishing the basis for calculating duty: a used item usually has a lower customs value than a new one, which translates into a lower ad valorem duty. The exception is goods subject to a ban or restriction on import in used condition, e.g. certain industrial machinery or electrical equipment.
Who is responsible for correctly classifying used goods on a customs declaration?
Responsibility for correct classification rests with the declarant — the importer or, under indirect representation, the customs agent acting jointly with the importer. The classification must be based on the Combined Nomenclature (CN) and take into account the condition of the goods, their actual use, and the Explanatory Notes to the Harmonized System (HS). If in doubt, you can apply for a Binding Tariff Information (BTI) ruling from the relevant Director of the Tax Administration Chamber.
How long should customs documents relating to used-goods clearance be kept?
Customs documents — including declarations, invoices, transport documents and correspondence with the customs authority — must be kept for a minimum of 5 years from the end of the calendar year in which clearance took place, under Article 51 of the UCC and Polish tax law. For goods subject to an audit or a customs dispute, the documents must be kept until the case is finally concluded, regardless of the standard retention period.
Related guides
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