Since the end of the transition period, exporting to the UK requires an export declaration on the EU side and a separate import declaration in the British CDS system. Both parties to the transaction need their own EORI number, and some goods are additionally subject to an ENS declaration or a sanitary check through IPAFFS.
Contents
In brief — what you will learn
- ✓ How to prepare the process and the documents
- ✓ How the declaration and inspection work
- ✓ How to maintain compliance and settlements
How to prepare the process and the documents
Split of responsibilities between the parties
Minimum data set for the declaration
Every export declaration must include: the exporter's and importer's EORI numbers, the goods' tariff code (CN/HS), a customs value matching the commercial invoice, the gross and net weight, the goods' country of origin, and the transport document number. Having this data complete before filing the declaration eliminates the largest class of errors that cause delays.
Exporting to the United Kingdom? Commission customs clearance in the UK.
How the declaration and inspection work
Operational stages from pre-notification to release
The most common risk points and how to limit them
Most delays arise from inconsistencies between the commercial documents and the transport data. To reduce this risk, check that the invoice value, tariff codes and the parties' details match before filing the declaration, and correct any discrepancies before the vehicle is pre-notified.
How to maintain compliance and settlements
Record-keeping, corrections and evidence of due diligence
Customs documentation must be kept for at least 5 years. An internal record-keeping checklist should cover: copies of export declarations, commercial invoices, transport documents, correspondence with the customs agency, and electronic confirmations from the ECS system. Corrections to declarations should be filed as soon as an error is found, before the goods are released.
Working with a customs agency and internal audit
Smooth cooperation with a customs agency requires a regular review of processes and clearly defined roles for each party. A quarterly internal audit, based on official HMRC and GOV.UK guidance, helps catch systemic discrepancies before they become the subject of an official inspection and helps maintain operational continuity for exports.
Summary
In summary: for 'how exporting to the UK works after Brexit', the key is to run the process according to current official guidance, with a clear split of responsibilities and documentation of every decision. This approach reduces delays, cuts the number of corrections and makes it easier to defend the settlements during an inspection. If any requirement is unclear, check the current guidance from the customs administrations — KAS on the Polish side and HMRC on the British side.
Legal basis and sources
- HMRC: Check a UK EORI Number API
- GOV.UK: Making an entry summary declaration
- GOV.UK: Goods Vehicle Movement Service guidance
If the rules or system notices are updated, check the current GOV.UK or KAS guidance before submitting a declaration.
Frequently asked questions
What documents are required when exporting to the UK after Brexit?
After Brexit, every export to the United Kingdom requires at least: a commercial invoice, a CMR transport document, a cargo specification, and an export customs declaration (EX). The exporter must hold an active EORI number issued by the National Revenue Administration. Depending on the type of goods, a phytosanitary certificate, an export licence or a CITES certificate may also be required.
Does a Polish exporter need an EORI number to trade with the UK?
Yes. Both the EU exporter and the British importer must hold valid EORI numbers. The Polish EORI number is issued by the National Revenue Administration (KAS), and the British one by HMRC. Without an active EORI number, filing a customs declaration is impossible and the goods will be held at the border pending clarification.
How do you correctly classify goods exported to the UK?
The goods must be classified under the Combined Nomenclature (CN) in force in the EU. The correct 8-digit CN code determines the duty rate on the British side, documentation requirements and any export licences needed. If in doubt, you can apply to the KAS Competence Centre for Binding Tariff Information (BTI), which is binding on the customs authorities.
How long does customs clearance take for an export to the UK, and how can it be sped up?
Standard export clearance in Poland takes from several minutes to a few hours, depending on the ECS system and any checks. Clearance time can be shortened by pre-lodging the declaration, having complete documentation ready already at pre-notification, and checking that the data on the invoice and the transport document match before the vehicle is presented.
What role does a customs agency play in exporting to the UK?
A customs agency acts as a customs representative — direct or indirect — and files the export declaration on the exporter's behalf, checks the classification of the goods, verifies the customs value and monitors messages from the ECS system. It is also responsible for keeping the documentation required as evidence of due diligence during any official inspection on the Polish or British side.
Related guides
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