Export from Poland to the UK

Exporting from Poland to Great Britain means moving goods outside the European Union, so it requires an export declaration in Poland and import clearance in the UK. The importer in the UK (or their customs representative) submits a declaration in CDS, and an export confirmed by the customs office allows the Polish sale to be reported as an export with 0% VAT.

Who needs to export to the UK

Every business sending commercial goods from Poland to England, Wales or Scotland: manufacturers, wholesalers, online shops selling to the UK and hauliers. Since Brexit, consignments to the United Kingdom are no longer intra-EU supplies. Northern Ireland has separate rules — for VAT purposes it is treated as EU territory to the extent set out in the Protocol on Ireland / Northern Ireland (Article 2(3)(d) of the Polish VAT Act) — so this page covers only goods moving to Great Britain (England, Wales, Scotland).

Online shops: when you sell directly to customers in Great Britain and the consignment is worth £135 or less in total, UK VAT is charged by the seller at the point of sale (which requires UK VAT registration), not at import; different rules apply to sales through online marketplaces (gov.uk).

Exporting to the UK step by step

1. Export customs declaration in Poland. The exporter, their representative or the haulier submits the export declaration in the AES/ECS2 PLUS system via the PUESC portal. The business needs an EORI number.
2. Proof of export and 0% VAT. An export is a supply of goods taken out of Poland outside the EU; you apply the 0% rate if, before the deadline for filing the JPK_VAT return for the given period, you hold a document confirming the export, for example an electronic message from the export declaration system (biznes.gov.pl cites IE-599; in AES/ECS2 PLUS the completion of the export procedure is confirmed by the CC599C message). If you do not have it but you do have a customs document confirming the export procedure, you report the export in the following period at 0%, provided the confirmation arrives by the JPK_VAT deadline for that period; if it does not arrive by then either, you apply the domestic rate and correct the return once you receive the document (Article 41(4) and (6)–(9) of the VAT Act, biznes.gov.pl).
3. Transport and security data (ENS). The entry summary declaration (S&S GB) is submitted before the goods arrive in Great Britain, up to 200 days in advance. The carrier is responsible for it and may ask a customs agent to submit it (gov.uk). For ro-ro ferries the declaration must be made at least 2 hours before arrival in the UK, and for Eurotunnel at least 1 hour. See: what is ENS and what to check before the port.
4. GMR and GVMS. For RoRo traffic through ports using the Goods Vehicle Movement Service (including Dover, Eurotunnel, Holyhead, Liverpool, Newhaven), the driver must have a goods movement reference (GMR) covering all goods in the vehicle, trailer or container (list of ports, creating a GMR). Details: what is GVMS, how to get a GMR number.
5. Import clearance in the UK (CDS). The importer needs an EORI number starting with GB, a commodity code, the value of the goods and an import declaration; most businesses use a customs agent or their haulier (gov.uk – import step by step). A business not established in the UK must appoint someone to handle customs formalities (gov.uk). See: EORI GB or XI.
6. Customs duty in the UK. Goods meeting the rules of origin under the EU–UK Trade and Cooperation Agreement (TCA) may enter at a preferential, zero rate of duty; other goods are subject to the standard UK Global Tariff rate (gov.uk). You can check the rate for your commodity code in the UK Trade Tariff.
7. Import VAT at 20% or postponed VAT accounting. The standard rate of VAT in the UK is 20% (gov.uk). An importer registered for VAT in the UK can account for import VAT on their VAT return instead of paying it at clearance (postponed VAT accounting) — they must indicate this on the import declaration and give their VAT number. Description: deferring VAT on import.
8. Sanitary and phytosanitary (SPS) controls. Live animals, germinal products, animal by-products, products of animal origin, composite food products, high-risk food and feed not of animal origin, and medium- and high-risk plants and plant products must be notified in the IPAFFS system before arriving in Great Britain (gov.uk). The UK and the EU are negotiating a sanitary and phytosanitary (SPS) agreement intended to simplify these controls; the UK government intends it to take effect in mid-2027, so the current rules apply until then (gov.uk, as of 28 May 2026). See: exporting food to the UK – EHC and IPAFFS.

Documents for exporting to the UK

• Commercial invoice (gov.uk lists it among the documents for the declaration) — how to prepare it.
• Packing list (goods specification) and a transport document, usually a CMR for road transport — guide to the CMR.
• Statement on origin made out by the exporter if the importer is to claim preferential duty under the TCA. According to gov.uk, a claim for preference is based on a statement on origin issued by the exporter or on the importer's knowledge of the origin of the goods; the claim can also be made after import, within 3 years. An EU exporter gives their REX number in the statement if the consignment value exceeds EUR 6,000 (gov.uk). See: statement on origin and REX.
• EORI GB of the consignee (importer) and the exporter's EORI in Poland — how to get an EORI in the UK.
• Licences and certificates (for example an EHC for animal products), if the goods require them.

A fuller list: document checklist for exporting to the UK and exporting from Poland to the UK – documents and procedures.

Incoterms DAP and DDP, and who is responsible for clearance

The split of responsibilities depends primarily on the delivery terms in the contract. Under DAP the seller delivers the goods to an agreed place in the UK, and the buyer usually arranges import clearance and payments in the UK; under DDP the seller also takes on import clearance, duty and VAT in the UK — in which case they most often need their own EORI GB or an agent. These are contractual provisions (ICC rules), so always check the wording of your contract. Under the legislation, the import declaration is made by the importer or their representative. Details: who is responsible for clearance and Incoterms EXW, FCA, DAP.

Typical mistakes when exporting to the UK

• A missing or incorrect importer EORI GB number, which makes a declaration in CDS impossible.
• No ENS declaration or GMR number when the goods move through a port using GVMS.
• No document confirming export before the JPK_VAT deadline, resulting in the export being moved to the next period or the sale being temporarily accounted for at the domestic rate.
• A goods description or commodity code that differs between the invoice and the declaration.
• A statement on origin issued for goods that do not meet the TCA rules of origin.
• Omitting IPAFFS and sanitary documents for food or plants.

More: the most common customs clearance mistakes.

What a customs agency does when you export to the UK

We do not replace your haulier or freight forwarder. We check the full set of documents and the goods data before dispatch, and we sort out the roles of exporter and importer (EORI, VAT, origin) and the order of steps: export from Poland, ENS, GMR, clearance in the UK. We are a customs agency registered with CDS (UK EORI number) and we prepare import declarations for the UK. See also: customs procedures for importing and exporting to the UK, customs clearance from the UK, how exporting to the UK works after Brexit, duties and taxes when exporting to the UK. You will find the cost of our service on the page how much does UK customs clearance cost.

How working with us looks

1. You send the shipment details — what, how much, where in the UK, when and on what terms (Incoterms).
2. We check the documents and roles — invoice, commodity code, origin, the consignee's GB EORI and who acts as the importer in the UK.
3. We align the data with the haulier — ENS, GMR and, for food or plants, IPAFFS — so that all references match.
4. We submit the import declaration in CDS and let you know when the goods are released; keep the message confirming export from Poland for your 0% VAT.

What we need from you: the commercial invoice and packing list, the UK consignee's details (with their GB EORI number if they have one), the delivery terms and the haulier's details. We will work out the rest with you.

Related guides for exporters

• How to prepare your EORI number before exporting to the UK
• The T1 document in transport between the UK and the EU
• Import from the UK to Poland: requirements and documents

Send us your consignment details

Tell us what you are sending and where, and we will point out any gaps and the next steps before departure. Contact us.

Sources: gov.uk (import, ENS, GVMS, IPAFFS, VAT, TCA origin), puesc.gov.pl, biznes.gov.pl, the Polish VAT Act (Journal of Laws 2026, item 1263). The content is for information only and does not constitute tax advice.