Exporting to the UK in 2026: a data and document checklist for Polish companies

For many Polish companies, the problem with exporting to the UK does not start at the border, but much earlier: when gathering the data needed for clearance. If sales, the warehouse and logistics are all working from different versions of the information, the risk of error grows before the goods are even loaded.

So instead of yet another general list of "paperwork", we have prepared a checklist of the data and documents worth having ready before clearance. If you need operational support with exporting, also see our page Export to the UK.

1. EORI and company details

The starting point is the EORI number and consistent company details used across commercial and customs documents. If the EORI number or entity details are incorrect, the rest of the process starts to wobble from the very beginning.

If EORI is not yet sorted out, read our guide: How to get an EORI number in the UK and why you need one.

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2. Goods data

• an accurate description of the goods,
• quantities and units of measure,
• the value of the goods,
• tariff code / classification of the goods,
• information on the origin of the goods, if relevant for preferences or documentation.

3. Commercial document

The commercial invoice should be consistent with the actual movement of goods and with the data used for the declaration. The most common problem is not a missing invoice altogether, but a description of the goods that is too general, inconsistent values, or missing counterparty details.

4. Transport documents and route data

• carrier details,
• port or terminal,
• vehicle and trailer registration number, if already known,
• planned departure and arrival date,
• information on whether the movement will go through the GVMS system.

5. Whether additional references or procedures are needed

Depending on the transport model and type of goods, you need to check whether additional elements apply, such as a GMR, ENS, transit, or declarations linked to border requirements. According to HMRC, the ENS (Safety and Security GB) for ro-ro ferries is due at least 2 hours before arrival in the UK, and for the Channel Tunnel at least 1 hour before arrival at the terminal (GOV.UK); the differences are explained in GMR vs ENS. This is exactly where the costly gap between "we have the documents" and "we have the full data set for the movement" most often appears.

6. Export from the EU and tax settlements

Exporting from Poland requires an export declaration and, on the UK side, import clearance. In practice also prepare the data for a customs preference: 0% duty in the UK applies only to goods of preferential origin, supported by the exporter's statement on origin or the importer's knowledge (GOV.UK); shipping from Poland alone is not enough. Keep the document confirming the goods have left, because you need it to account for VAT on exports. A detailed description of the procedure is in Exporting from Poland to the UK — documents and procedures, and on invoices: commercial invoice for exports to the UK.

The most common mistakes made by companies exporting to the UK

• submitting data for clearance too late,
• a description of the goods too general for classification and declaration purposes,
• inconsistent data between the invoice, transport and declaration,
• assuming the carrier will "sort out" all the border formalities alone.

Checklist before contacting a customs agency

1. Prepare your EORI number and company details.
2. Gather the commercial invoice and the description of the goods.
3. Add information on quantity, value and tariff code.
4. Provide carrier details and the planned route.
5. Establish whether you will need a GMR, ENS, or a transit procedure.

Summary

Exporting to the UK does not start with submitting the declaration itself, but with getting your data in order. The earlier you gather correct information, the lower the risk of hold-ups and corrections right before departure. If you want to work through this step by step, send your documents for an initial review.

Before you choose delivery terms, also read about DDP and DAP when exporting to the UK.

Official sources

• GOV.UK: Get an EORI number
• GOV.UK: Get a goods movement reference
• GOV.UK: Goods Vehicle Movement Service
• GOV.UK: Making an entry summary declaration
• GOV.UK: Import goods into the UK
• GOV.UK: Get proof of origin for your goods
• GOV.UK: Get customs data for import and export declarations

Frequently asked questions