Goods brought into Poland from the United Kingdom are treated as a non-EU import and require a customs declaration, establishing the HS code, and paying duty and import VAT. If clearance does not take place at the border, the goods may be placed under T1 transit to the office of destination in Poland.
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
The minimum data set includes: the importer's EORI number, the goods' CN code, the customs value in the invoicing currency, the country of origin, and transport details matching the transport document. These requirements come from official administrative materials: HMRC (UK Trade Tariff), HMRC (Check a UK EORI Number API), and GOV.UK (Making an entry summary declaration).
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How the declaration and inspection work
Operational stages from pre-notification to release
The most common risk points and how to limit them
How to maintain compliance and settlements
Properly closing out an import requires not only a correct customs declaration, but also paying the customs and tax charges on time and keeping the documentation for the legally required period — generally five years.
Record-keeping, corrections and evidence of due diligence
Complete documentation is the basis of your defence in the event of an inspection — keep commercial invoices, transport documents, proof that declarations were filed, and correspondence with the customs authorities. If a declaration needs correcting, submit a correction request within the statutory deadline, attaching documents justifying the change.
Working with a customs agency and internal audit
Summary
In summary: for 'how does importing from the UK to Poland work', 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 HMRC guidance or consult a customs representative before submitting the declaration.
Legal basis and sources
- HMRC: UK Trade Tariff (UI)
- HMRC: Check a UK EORI Number API
- GOV.UK: Making an entry summary declaration
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 importing from the UK to Poland?
The basic set includes a commercial invoice with the customs value, a transport document (CMR, AWB or bill of lading), the importer's EORI number, a packing specification, and a certificate of origin if the importer is claiming a preferential duty rate under the TCA. Depending on the type of goods, additional sanitary or phytosanitary permits or import licences may be required.
Is importing from the UK to Poland subject to duty after Brexit?
Yes — since 1 January 2021, goods from the UK entering the EU are subject to full customs procedures. Duty rates depend on the goods' CN code; for goods meeting the TCA rules of origin, the rate can be 0%, but this requires documenting preferential origin on the invoice or with an EUR.1 certificate.
Who is required to file the customs declaration when importing from the UK?
The obligation to file the customs declaration rests with the importer or with a customs representative they have authorised, acting either directly or indirectly. The importer must hold a valid EORI number issued by an EU customs authority; without it, the customs declaration cannot be accepted.
How is the customs value established for goods imported from the UK?
The customs value is generally established using the transaction value method — based on the price actually paid or payable for the goods, increased by transport and insurance costs to the first point of entry into the EU customs territory (CIF basis). Where there are ownership links between the buyer and seller, the customs authority may check whether the price reflects market value.
How long must customs documents be kept after importing from the UK?
Import-related documents — invoices, customs declarations, proof of payment of customs and tax liabilities — must be kept for at least five years from the date the customs declaration is accepted, under the Union Customs Code and tax law. Electronic documentation has the same evidential value as paper documentation, provided its integrity and availability on request from the authority are ensured.
Related guides
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