Electronic equipment is classified under chapters 84 and 85 of the Combined Nomenclature, and the specific duty rate depends on the HS code assigned to the given device - some electronics categories carry a zero duty rate, others do not. The importer must also check the conformity marking (CE, and in Great Britain CE or UKCA) and the obligations relating to waste electrical and electronic equipment (WEEE) — in Poland, placing equipment on the market involves registration in the BDO system, while the UK has its own separate rules. The customs declaration — in the UK, through CDS — requires an invoice, an EORI number, and a precise description of the goods consistent with the technical documentation.
Contents
In brief — what you'll learn
- ✓ How to prepare documents and data for the import declaration
- ✓ How the declaration and inspection work
- ✓ How to keep records and correct declarations
How to prepare the process and documents
Scope of responsibility of the parties
The import declaration is made by the importer or their customs representative. Under indirect representation the agent is jointly liable for the customs debt with the importer, so it is worth recording the scope of the power of attorney and the division of duties before the first clearance. In the UK the importer needs an EORI number (how to get one).
Minimum data set for the declaration
- a commercial invoice showing value, currency and delivery terms (Incoterms),
- a commodity code for each type of device (how to find the right HS code) and a description consistent with the technical documentation,
- the country of origin and, if the importer wants to claim a preference, proof of origin,
- a transport document and packing list consistent with the invoice,
- conformity documents: a declaration of conformity and CE or UKCA marking.
Customs handling on the Poland–UK route is provided by a customs agency registered in CDS, UK EORI number. If you want to check your data before the first shipment, get in touch.
How the declaration and inspection work
Stages from advance notice to release
The process runs as follows: classify the goods and verify the documents, lodge the declaration (in CDS in the UK, in the KAS customs system in Poland), undergo any documentary or physical check, pay the charges and obtain release. The UK declaration is described in our article on making a UK customs declaration.
The most common risk points and how to limit them
For imports of electronics into the United Kingdom, the most common risk points are: incorrect tariff classification (particularly for multifunction devices), missing CE or UKCA conformity documents, undervaluation for customs purposes, and outdated EORI data. The importer must also put its name and postal address on the product (or, where that is not possible, on the packaging or an accompanying document) (GOV.UK). Checking the data before each declaration reduces the risk of corrections.
How to maintain compliance and record-keeping
Archiving, corrections and evidence of due diligence
Documents relating to the import of electronics — commercial invoices, transport documents, certificates of conformity, customs value declarations — should be kept for at least the period required by law: in the EU a minimum of 3 years (Article 51 of the Union Customs Code), in the UK, according to HMRC, 4 years for goods declared to HMRC and at least 6 years for VAT records (GOV.UK). A declaration already cleared in CDS cannot be amended in your software — for an underpayment you apply for a voluntary clearance amendment (C2001), for an overpayment you claim a repayment on form C285, and other changes are notified to HMRC using the online form, always with evidence justifying the change (GOV.UK).
Working with a customs agency and internal audit
After every problematic clearance, and whenever the product or delivery direction changes, check at what stage the error arose (description, code, value, conformity document) and add it to the company's checklist.
Legal basis and sources
Frequently asked questions
What documents are required when importing electronics into the United Kingdom?
The basic set of documents includes: a commercial invoice with the customs value, a transport document (CMR, AWB or BL), a goods specification with commodity codes, conformity documentation (CE or UKCA marking), the importer's EORI number, and a customs value declaration. Depending on the product category, additional permits may be required, e.g. for radio or medical devices.
What is the duty rate on importing electronics from the EU into the UK after Brexit?
Some devices — e.g. computers (8471) and smartphones (8517 13) — carry a 0% rate in the UK Global Tariff regardless of origin, but others, such as certain televisions (8528 72), carry 14%. The 0% TCA rate applies only to goods of preferential EU origin backed by a statement on origin or the importer's knowledge. Always check the specific code in the UK Trade Tariff.
What is an EORI number and is it mandatory when importing electronics?
EORI (Economic Operators Registration and Identification) is a unique identification number required for any entity carrying out customs clearance in the EU or the UK. Without a valid EORI number, a customs declaration cannot be lodged. A UK EORI number is obtained through GOV.UK, and an EU one through the relevant customs authority in the country where the company is established.
How do you correctly classify a multifunction electronic device in the customs tariff?
Classification is carried out according to the Combined Nomenclature (CN) or the UK Trade Tariff. Multifunction devices are classified according to their principal function or in line with the explanatory notes to the Harmonized System (HS). If in doubt, in the EU you can apply for a Binding Tariff Information (BTI) decision, valid for 3 years, and in the UK for an Advance Tariff Ruling (ATaR) from HMRC (GOV.UK).
What is the difference between a CE certificate and the UKCA mark, and which is required when importing electronics into the UK?
CE (Conformité Européenne) is required in the EU market, while UKCA (UK Conformity Assessed) is the British marking. Under The Product Safety and Metrology etc. (Amendment) Regulations 2024, Great Britain continues to recognise the CE marking for most products, alongside or instead of UKCA, with no end date set. Exceptions and details for a specific category should be checked on GOV.UK (Using the UKCA marking).
Related guides
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