Exporting a Caravan from the UK to Europe

In short. From the UK to Poland: an export declaration in the UK, an import declaration in Poland and 23% VAT; duty is 2.7%, or 0% for goods of British origin with proof of origin. Into the UK: 0% duty under the UK Global Tariff and import VAT (20% for a typical touring caravan); for a short tourist trip, the temporary import rules described below apply.

The phrase "caravan transport to the UK" refers to the direction into the United Kingdom, while this page also covers export from the UK, so you will find both directions below. The details of bringing a caravan into Poland (registration, vehicle inspection station, translations) are covered in separate guides: importing a caravan from the UK to Poland: duty, VAT and registration and technical requirements for a caravan from the UK.

Tariff code for a caravan

Caravans for living or camping are classified under heading 8716 10 ("Trailers and semi-trailers of the caravan type, for housing or camping"). In the tariff the two subcodes are 8716 10 92 (weight up to 1,600 kg) and 8716 10 98 (over 1,600 kg) - see the UK Trade Tariff, heading 8716. Goods trailers (8716 39) are a different category - do not confuse them with living caravans.

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A. Caravan from the UK to Poland and the EU (export from the UK)

Step by step

1. Identify the exporter. Exporting goods from England, Wales and Scotland requires an EORI number starting with GB (gov.uk: Export goods from the UK, step by step).
2. Declare the export. The export declaration is submitted in the UK customs system, usually through a customs agent - contact us if you would like us to prepare it.
3. Route through several EU countries: gov.uk identifies Common Transit as an option for exports. Also check whether the consignee can accept the goods on the EU side (gov.uk: Export goods from the UK, step by step).
4. Import declaration in Poland. The consignee (or their agent) lodges the declaration in PUESC and pays duty (if due) and import VAT.
5. Keep proof of export. For a supply zero-rated for VAT as an export, the seller must hold proof of export within 3 months of the supply (HMRC, VAT Notice 703).

0% VAT on exports from the UK

HMRC allows the 0% rate to be applied to supplies of goods leaving the UK, if the conditions are met and the seller holds valid proof of export within 3 months of the supply; the guidance is addressed to VAT-registered businesses (HMRC, VAT Notice 703). Note: the Personal Export Scheme (Notice 707), which often comes up in this context, applies to motor vehicles, motorcycles and motorhomes bought by people leaving the UK, and does not expressly cover touring caravans (trailer caravans) (HMRC, Notice 707, para 2.3).

Duty and VAT in Poland

• Duty: the conventional (third-country) rate for 8716 10 92 and 8716 10 98 in the EU tariff is 2.70%. For goods of British origin, the tariff provides a preference (0%) under the EU-UK agreement, but it requires proof of origin and compliance with the rules of origin (gov.uk: proving originating status UK-EU). Origin is determined by the rules of origin, not by where the caravan was bought or used. Confirm the rate on the day of clearance in TARIC.
• Import VAT: in Poland the standard rate is 23% (VAT Act, ISAP (in Polish)).

Transport and GMR

When passing through a port that uses the Goods Vehicle Movement Service, you must register for GVMS and create a GMR number - this applies to imports into the UK and exports from the UK (gov.uk: Goods Vehicle Movement Service). A GMR is not needed for goods brought into the UK for personal use (gov.uk: Create a goods movement reference). How to get one: GMR and GVMS step by step, what a GMR is.

B. Caravan into the UK (import into Great Britain)

Permanent import

• Duty: under the UK Global Tariff the rate for 8716 10 92 and 8716 10 98 is 0% (UK Trade Tariff).
• Import VAT: 20% for a typical touring caravan (standard rate per gov.uk/vat-rates). HMRC applies the 20% rate to caravans not exceeding 7 m in length and 2.55 m in width; larger ones may be charged at 5% or 0% (the latter for those built to the BS3632 standard) - HMRC, VAT Notice 701/20. The UK tariff provides for these three rates for 8716 10 98.
• Procedure: an import declaration through a customs agent or freight forwarder; businesses need a GB EORI number (gov.uk: Import goods into the UK, step by step).
• Documents: purchase invoice or contract, proof of ownership, caravan details (make, model, chassis number, weight), EORI (businesses), proof of insurance.

Temporary import - a tourist with a caravan

Gov.uk describes relief for the temporary import of a vehicle: no VAT or duty if, taken together, you use it privately, you are not a UK resident, you do not sell it, lend it or hire it out in the UK, and you take it out within 6 months; the relief is claimed with form C110 and by going through the "nothing to declare" channel (gov.uk: Temporary imports). However, form C110 applies to a motor vehicle (gov.uk: C110), and the guidance does not mention caravans. Personal items are usually declared verbally or by conduct (e.g. driving through the green channel), without an electronic customs declaration (gov.uk: personal goods). Confirm with HMRC or with us before you travel whether a caravan qualifies in your situation.

Travelling to the UK with a caravan? See UK-Poland caravan insurance and the Green Card.

Registering a caravan in the EU - general information

Caravan registration requirements differ between EU countries; you usually need a registration document from the country of origin, proof of ownership and proof of insurance, and sometimes an inspection report and a fee. Check the requirements in the destination country before you travel. For Poland, see the import guide.

Common mistakes

• Assuming that the relief for people leaving the UK covers a caravan (the Personal Export Scheme expressly excludes touring caravans).
• No proof of origin, which means 2.7% duty instead of 0% for goods of British origin.
• No proof of export within 3 months for a sale zero-rated for VAT.
• Confusing a living caravan (8716 10) with a goods trailer (8716 39).

Need your caravan cleared?

We prepare export and import declarations, GMR and transit for caravans in both directions. Write to us - give the make, model, year of manufacture, weight and route. We quote services individually: see how we quote. More about exports in general: exporting from the UK.

Watch the video: Discover how to effortlessly import a caravan from the UK to Poland in our quick guide!

Frequently asked questions