Duty on imports from the United Kingdom into Poland is not charged automatically — it depends on the origin of the goods. If the goods meet the rules of origin set out in the UK-EU Trade and Cooperation Agreement (TCA) and this is confirmed by the relevant document, the duty rate is 0%. When origin is not documented, or the goods do not meet these rules, the customs office charges duty at the rates of the EU's Common Customs Tariff assigned to the goods' HS code.
Contents
In brief — what you'll learn
- ✓ How to prepare the process and documents
- ✓ How the declaration and control work
- ✓ How to maintain compliance and settlements
How to prepare the process and documents
Division of responsibility between the parties
The minimum data set for the declaration
Find out more about UK customs agency services.
How the declaration and control work
For the area of 'How the declaration and control work' it is important to understand the successive procedural stages: from submitting data to the electronic system, through verification by the customs authority, to release of the goods or the opening of a physical inspection.
Operational stages from advance notice to release
The most common risk points and how to limit them
How to maintain compliance and settlements
Record-keeping, corrections and evidence of due diligence
Customs documents should be kept for a minimum of 5 years from the date the customs declaration was accepted, in line with the requirements of the Union Customs Code. Evidence of due diligence includes: copies of declarations filed, correspondence with the customs authority, Binding Tariff Information (BTI) rulings, and records of internal document-completeness checks. If a declaration correction needs to be filed, act without delay — a delay can result in interest being charged or customs and tax proceedings being opened.
Working with a customs agency and internal audit
Regular cooperation with a customs agency holding Authorised Economic Operator (AEO) status provides access to simplified clearance procedures and preferential treatment during controls. An internal audit should include a review of the CN codes used, verification of customs values, and checking that all documents confirming preferential origin are up to date and compliant with the requirements of the UK-EU TCA.
Summary
In summary: on the topic of 'Do you have to pay duty on goods from the UK?' the most important thing is to run the process according to current official guidance, with a clear division of responsibility and documentation of every decision. This approach reduces delays, cuts the number of corrections and makes it easier to defend the settlements during an audit. If any requirement raises doubts, check the current GOV.UK guidance or consult an experienced customs agency.
Legal basis and sources
- Ministry of Finance: Podatki.gov.pl
- PUESC: Platform of Electronic Fiscal and Customs Services (Poland)
- HMRC: UK Trade Tariff (UI)
If the regulations or system notices are updated, check the current GOV.UK or KAS guidance before submitting a declaration.
Frequently asked questions
After Brexit, do you have to pay duty on goods imported from the UK into Poland?
Yes. Since 1 January 2021, the United Kingdom has been a third country in relation to the European Union. Goods imported from the UK into Poland are subject to the standard duty under the EU's Common Customs Tariff, unless the goods meet the preferential-origin conditions set out in the TCA — in which case the duty rate is 0%, but a EUR.1 certificate or an exporter's statement on the invoice is required.
Which goods can be exempt from duty on import from the UK under the TCA?
Under the EU-UK Trade and Cooperation Agreement (TCA), goods can benefit from a zero duty rate if they have preferential UK or EU origin — i.e. they were manufactured or sufficiently processed within UK territory. Simply routing goods through the UK without sufficient processing does not entitle them to the preference. The required document is a EUR.1 certificate or an exporter's statement on the invoice.
Who is responsible for paying the duty — the importer, the exporter or the forwarder?
Responsibility for paying the duty rests with the importer as the customs debtor. The customs agency and the forwarder act as agents and can be jointly liable if they filed the declaration based on incorrect data. The exporter is responsible for the accuracy of the documents confirming the value and origin of the goods, but is not formally required to pay duty in the country of import.
How do you calculate the duty owed on goods imported from the United Kingdom?
Duty is calculated as: the customs value of the goods (price + transport costs to the EU border + insurance) multiplied by the duty rate from the EU Customs Tariff for the relevant CN code. On top of this comes import VAT, charged on the customs value plus the duty amount. The rate for a specific CN code can be checked in the UK Trade Tariff (gov.uk) or the TARIC database (Europa.eu). If the TCA preferential-origin conditions are met, the duty rate is 0%.
What are the consequences of not paying duty, or misclassifying goods, on an import from the UK?
Not paying duty, or underpaying it, results in late-payment interest being charged and can lead to customs and tax proceedings being opened. An incorrect tariff classification means the outstanding duty has to be paid, along with financial penalties, and — where the act was deliberate — fiscal-penal liability. The goods can be held until the amounts due are settled. Promptly filing a correction to the customs declaration once an irregularity is discovered is treated as a mitigating factor.
Related guides
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