Exporting from Poland to the UK — Documents, Procedures and Costs 2026

Exporting from Poland to the UK — Documents, Procedures and Costs 2026

Exporting goods from Poland to the UK after Brexit requires customs formalities on both sides. On the Polish side — the EX A export declaration and IE599 confirmation. On the UK side — your customer/consignee must account for the import. We explain it step by step.

Questions and answers — Export PL → UK

What documents do I need to export?

The standard set of export documents:

• Commercial invoice — seller and buyer details, description of goods, value, Incoterms, country of origin
• Packing list — detailed dimensions, weights, quantities
• EX A — export declaration in the AES system (lodged by the customs agency)
• CMR — for road transport
• EUR.1 or exporter's statement — where the goods are of EU origin (0% duty under the TCA on the UK side)

What is IE599 and why does it matter?

IE599 is the electronic export confirmation from the AES system — a document that proves to the tax authority that the goods have physically left EU territory. It is essential for applying the 0% VAT rate on export. Without IE599 you cannot report the export in the JPK_V7 file.

Who is responsible for import clearance in the UK?

Your consignee in the UK is responsible for import clearance in the UK — they must hold a UK EORI number and lodge an import declaration through HMRC's CDS system. The delivery terms (Incoterms) determine who bears the cost of transport and clearance. Under DDP (Delivered Duty Paid), you as the exporter also cover the cost of import clearance in the UK — this requires a customs agent in the UK.

What is the VAT rate on exports to the UK?

Exporting goods from Poland to the UK: 0% VAT. Services: check the place of supply of the service — the general B2B "reverse charge" rule applies. On the UK side: your consignee pays UK VAT (20%) on import or lodges an import declaration using Postponed VAT Accounting.

How much does export clearance cost?

The cost of handling by a customs agency is agreed individually — ask for a quote.