Exporting from Poland to the UK: Documents and Procedures 2026

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Which documents do you need to export from Poland to the UK?

The standard set of export documents:

• Commercial invoice — seller and buyer details, description of goods, value, Incoterms, country of origin (see Commercial Invoice for Exports to the UK)
• Packing list — detailed dimensions, weights, quantities
• EX A — the export declaration lodged in the AES system (usually by the customs agency)
• CMR — for road transport
• Statement on origin — where the goods have preferential EU origin (0% duty under the TCA on the UK side); an EU exporter needs a REX number if the consignment value exceeds EUR 6,000. The EUR.1 certificate is not used in EU–UK trade; the importer may also rely on their own knowledge of origin. See statement on origin and the REX system.

A full list of data and documents to prepare before clearance is in the document checklist for businesses.

What is IE599 and why does it matter?

IE599 is the electronic export confirmation from the AES system, a document showing that the goods have left the territory of the European Union. It underpins the 0% VAT rate on export: under Article 41 of the Polish VAT Act, the 0% rate applies if the taxpayer received the document confirming export before the deadline for filing the return for the relevant period. If the document does not arrive in time, the supply is reported in the following period, and after that deadline the domestic rate applies.

Who is responsible for import clearance in the UK?

The import declaration in the UK is lodged in HMRC's CDS system, and the declarant needs a UK EORI number. Who is responsible depends on the delivery terms (Incoterms): under DAP the consignee arranges and pays for import clearance, whereas under DDP (Delivered Duty Paid) you as the exporter bear the cost of UK import clearance, which usually requires a customs agent in the UK. More on the split of responsibilities in who is responsible for clearance and DDP or DAP.

Goods entering Great Britain also need a Safety and Security GB declaration (ENS for the UK) lodged with HMRC before arrival: at least 2 hours before arrival for ro-ro ferries and 1 hour for the Eurotunnel. Details: Safety and Security GB ENS or ICS2 and GMR and GVMS.

VAT on exports to the UK

Exports of goods from Poland to the UK are subject to 0% VAT, provided you hold the document confirming export (see above). For services, check the place of supply; for B2B services the reverse charge mechanism normally applies. On the UK side, the consignee pays UK import VAT (standard rate 20%, lower for some goods) on import or accounts for it in the declaration using Postponed VAT Accounting — see postponed VAT accounting.

How much does export clearance cost?

Our charges are on one page only: how much does UK customs clearance cost. If you want to discuss your export, get in touch — we are a customs agency registered in CDS, with a UK EORI number. For an overview of the topic, see export from Poland to the UK.

Frequently asked questions