Importing via France or directly via Poland differs in where customs clearance takes place, transit time, and how the supply chain for goods from the UK is organised.
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
Choosing the import route from the United Kingdom — through French ports such as Calais or Dunkirk, or directly to Poland — affects where customs clearance is carried out and the goods' transit time. The route via France usually involves a shorter ferry or Eurotunnel crossing and the possibility of a T1 transit clearance all the way to the destination in Poland. The choice depends on where the company wants to physically release the goods into circulation and how its supply chain is organised.
Split of responsibilities between the parties
Minimum data set for the declaration
Exporting to the United Kingdom? Commission customs clearance in the UK.
How the declaration and inspection work
The customs declaration is the stage where data from commercial documents is entered into the official systems. Both on the Polish side (PUESC) and on the British side (HMRC CDS), the formal requirements differ in detail, so knowing both systems is essential before choosing an import route.
Operational stages from pre-notification to release
The most common risk points and how to limit them
The most common sources of risk are: a mismatch between the HS code used by the supplier and the one on the declaration, a missing document confirming the customs value, and an incorrectly assigned importer role. Eliminating these errors shortens clearance time, reduces the number of corrections after the declaration is filed, and lowers the risk of costs arising from the cargo being held or tax obligations being wrongly assigned.
How to maintain compliance and settlements
Maintaining compliance over the long term requires systematic record-keeping, regular internal audit and close cooperation with a customs agency. For imports via France or Poland, there are different requirements for keeping documentation — both on the EU side and on the UK side.
Record-keeping, corrections and evidence of due diligence
Customs documents must be kept for at least 5 years — including import declarations, commercial invoices, transport documents and proof of payment of customs duties. If a correction is needed, submit the relevant letter to the customs office before the deadline set out in the decision, keeping the original incorrect declaration as evidence of due diligence.
Working with a customs agency and internal audit
A customs agency acting as a direct representative takes on joint and several liability for the accuracy of the declaration. A quarterly internal audit helps detect recurring classification errors or documentation gaps before they become the subject of an official inspection. It is worth implementing an internal register of declarations marking the status of each case.
Summary
In summary: for imports via France or Poland, 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 on GOV.UK or in KAS materials before submitting the declaration.
Legal basis and sources
If the rules or system notices are updated, check the current GOV.UK or KAS guidance before submitting a declaration.
Frequently asked questions
What is the main difference between importing via France and importing via Poland?
The main difference concerns the customs system: importing via Poland runs through the PUESC system, while via France it runs through the Delta system. Both countries apply the Union Customs Code (UCC), but procedural details, clearance times and documentation requirements can differ. The choice of route also affects transport costs, the availability of customs agencies and the total delivery time.
What documents are needed to import via each of these routes?
In both cases you need: a commercial invoice, a packing list, a transport document (CMR, bill of lading or AWB), and an import declaration. A certificate of origin, a phytosanitary certificate or other documents may also be required depending on the category of goods. It is essential that all documents show a consistent HS code, customs value and correct details of the parties to the transaction.
How do you choose the optimal import route — via France or via Poland?
The choice depends on the supplier's location, the type of goods, transport deadlines and costs, and the availability of a trusted customs agency at the given port. Importing via Poland is usually more advantageous for goods from Asia arriving by land or through the port of Gdańsk. Importing via France (e.g. Le Havre, Calais) can be cheaper for shipments from North America or West Africa.
Is an EORI number required on both sides of the Channel?
Yes — if the importer is registered in the United Kingdom and imports goods via the EU, they need both an EU EORI number (issued by the Polish or French customs administration) and a UK EORI number (issued by HMRC). Both numbers are verified electronically and must be active before the import declaration is submitted.
How long must customs documents be kept, and what are the consequences of not having them during an inspection?
Customs documents must be kept for at least 5 years from the date of clearance — under Article 51 of the UCC on the EU side and under the Tax Ordinance Act on the Polish side. Not having the documentation during an inspection can result in having to pay outstanding customs duties and taxes plus interest, and in more serious cases, fiscal criminal proceedings.
Related guides
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