Import from the UK to Poland

Since Brexit, importing from the United Kingdom into Poland is an import from a third country: the goods require a customs declaration in Poland, and you pay import VAT (23% at the standard rate) and the duty set by the tariff. Duty can be 0% only if the goods have UK preferential origin and you can document it under the EU–UK Trade and Cooperation Agreement (TCA).

Not looking for imports into the United Kingdom? That is a different procedure — we describe it below and on a separate page.

Who importing from the UK to Poland is for

• Businesses buying goods from UK suppliers: wholesale, parts, machinery, materials, goods for resale.
• Private individuals bringing in a car, caravan, machine or a larger purchase from the UK.
• People returning to Poland with their belongings — a separate relocation goods procedure (transfer of residence) often applies here (see below).

Importing from the United Kingdom after Brexit — step by step

1. Establish who the importer is. This is the entity that presents the goods for clearance in Poland and is responsible for duty and VAT. An EORI number is required (how to get an EORI).
2. The UK supplier prepares the export. The UK exporter submits an export declaration, and for goods moving through locations that use GVMS (including Eurotunnel and Dover — for exports via Dover, for hauliers listed on the GOV.UK list) the haulier creates a GMR and enters in it the DUCR numbers of the export declarations and, for transit, in specified cases the MRN of the transit document (TAD). Details at source: Making a full export declaration (GOV.UK), Create a goods movement reference (GOV.UK) and in our guides: GMR, ENS and GMR.
3. Transport to the EU. The goods enter the EU customs territory as non-EU goods; before arrival the carrier submits an entry summary declaration (ENS) in the EU's ICS2 system — it can instead be submitted by, among others, the importer or consignee (Article 127(4) of the Union Customs Code; European Commission: ICS2). The goods travel to Poland directly or via a port in another EU country.
4. Clearance at the border or T1 transit. Clearance can be carried out at the first EU port, or the goods can be moved under the external transit procedure (T1) and cleared in Poland. See how T1 transit from the UK to Poland works and what the T1 document contains.
5. Import declaration in Poland. The customs declaration for release for free circulation is submitted electronically via the PUESC portal, in the AIS/IMPORT PLUS system; the declarant must have an EORI number (PUESC: import customs declaration). It requires a CN/TARIC code, the customs value, the country of origin and documents (see CN codes 2026 and the TARIC code).
6. Payment and release of the goods. Once the declaration is accepted and the duty, VAT and excise (if applicable) have been paid, the goods are released for free circulation in the EU.

Duty, VAT and excise on imports from the UK

• Duty: the rate follows from the tariff for the CN code. Zero preferential duty applies to goods originating in the UK if the importer has proof of origin: the exporter's statement on origin or the importer's own knowledge — and the importer usually claims the preference in the customs declaration (it can also be claimed later, within 3 years of import, with valid proof of origin). The rules are covered in GOV.UK: proving originating status and claiming a reduced rate of customs duty (UK–EU) and in our guide to the statement on origin. Simply buying goods in the UK does not mean they have UK origin — goods made, for example, in Asia and sold from a British warehouse pay duty at the EU tariff rate, without preference. This also applies to small orders: from 1 July 2026 the EU abolished the customs duty exemption for consignments worth up to EUR 150 (Council Regulation (EU) 2026/382).
• Import VAT: it is paid by the person liable for the duty; the basis is the customs value plus duty (and excise and the costs of transport and insurance to the first place of destination in Poland) — biznes.gov.pl: VAT settlement on imports of goods. The rates are the same as for domestic supplies; the standard rate is 23% (podatki.gov.pl). A VAT-registered taxable person can deduct import VAT under the general rules.
• Excise: applies to selected products (for example alcoholic drinks, tobacco products, energy products such as fuels, passenger cars not previously registered in Poland) and forms part of the VAT base (podatki.gov.pl: excise duty).

Work it out using the example in our guide how to calculate duty and VAT when importing from the UK.

Documents for importing from the United Kingdom

• commercial invoice (value, delivery terms, description of goods);
• packing list and transport document (CMR, bill of lading or consignment note);
• the importer's EORI number and the exporter's details (for a UK exporter, also an EORI with the GB prefix);
• the CN/TARIC code of the goods;
• proof of preferential origin, if you want zero duty;
• for special goods — permits, certificates, attestations (for example for a car: the registration document and vehicle documents).

Typical problems when importing from the UK

• Missing or incorrect proof of origin — duty is charged at the tariff rate, without preference.
• Wrong CN code — an incorrect duty rate and the risk of the declaration being corrected.
• Unclear importer — it is not clear who submits the declaration and pays the VAT.
• Errors in the GMR or ENS on the transport side — a delay before the ferry or tunnel (7 things to check).
• Incomplete invoice — missing price, delivery terms or description of goods.
• Raising the matter when the goods are already on the road.

What a customs agency does for you

We check documents before transport, establish the importer and the right route (clearance at the border or T1 transit), and help choose the CN code, assess the origin of the goods and prepare the declaration. We are a customs agency registered with CDS, with a UK EORI number. Specific cases:

• Customs clearance of a car from England and importing a car from the UK
• Importing a caravan from the UK to Poland
• Importing agricultural machinery from England
• Relocation goods from the UK — guide
• T1/T2 transit and the EORI number

We handle import declarations in Poland together with our sister brand Easy Clearance (easyclearance.pl), and on the UK side we act as a customs agency registered with CDS — so one team covers both sides of the border, in English and Polish.

How working with us looks

1. You describe the import — what is moving, from where, to where and when, and who the buyer is (a business or a private individual).
2. We check the documents before departure — invoice, CN code, origin of the goods, EORI and any permits — and point out what is missing.
3. We set the route — clearance at the first EU port or T1 transit to Poland — and coordinate the data with the haulier (ENS, GMR).
4. We submit the declaration and hand over the documents — once the goods are released you receive the customs messages you need for your accounts and VAT.

To get started we only need: the supplier's invoice or quote, a description of the goods (ideally a photo or data sheet), the route and planned date, and your EORI number if you have one. You can check the cost of our service on the page How much does UK customs clearance cost. Describe your import in the form: contact us.

A fuller checklist is in how to prepare a brief for a customs agency.

Import INTO the United Kingdom — that is a different matter

Searches for “import into the United Kingdom” concern goods travelling the other way: from Poland or the EU to the UK. In that case the import declaration is submitted in the United Kingdom (the CDS system), and duty and VAT are accounted for under British rules. If that is your case, go to the page customs procedures — import to the UK or the guide customs clearance when importing goods into the UK step by step.

Bringing goods in from the UK? Write to us before dispatch — we will check the documents before the goods leave the UK.

Sources: GOV.UK, GOV.UK, GOV.UK (GMR), GOV.UK (GVMS list), EC (ICS2), EUR-Lex (2026/382), PUESC, biznes.gov.pl, podatki.gov.pl (VAT), podatki.gov.pl (excise). The content is for information only; it is not legal advice.