Importing Goods from the UK — 10 Questions Before Your First Shipment

Importing Goods from the UK — 10 Questions You Must Ask Before Your First Shipment

A first delivery from the United Kingdom after Brexit can catch out even experienced importers. A missing EORI number, an invoice without the required note, no TCA document — any of these mistakes can hold the goods at the border or generate extra costs. Below is a list of 10 questions worth asking yourself (and your supplier) before the vehicle leaves the UK.

10 key questions before your first import from the UK

Question 1: Do I have an EORI number?

EORI (Economic Operators Registration and Identification) is a mandatory identifier for businesses trading with third countries. The UK has been a third country since 1 January 2021. Without an EORI number, a customs agent cannot file an import declaration on your behalf.

How to get an EORI number: submit an application to the Tax Administration Chamber covering your company's registered address. The application can be filed electronically through the PUESC e-client. Waiting time: 1–3 business days. An EORI number in Poland looks like: PL1234567890.

Private individuals: they use their PESEL number — an EORI number is not required.

Question 2: Does the supplier's invoice contain all the required data?

The commercial invoice is the basic customs document. It must include:

• Full details of the seller and buyer (name, address, country)
• The date of issue
• A description of the goods (detailed enough for tariff classification)
• Quantity, weight, unit of measure
• Unit and total price in currency
• Delivery terms (Incoterms: EXW, FOB, CIF, DAP, etc.)
• The exporter's EORI number (UK side)

Missing data on the invoice = a delayed clearance or a request from HMRC for further information.

Question 3: Can the supplier provide a TCA document (EUR.1 or a REX statement)?

This is the most important financial question. If your goods are of UK or European origin and the supplier can document this — you can import them at 0% duty instead of the standard EU rate (usually 3–12%).

Ask the supplier: "Can you provide a EUR.1 certificate or a statement on the invoice confirming UK/EU origin for TCA preferential tariff?"

If the supplier doesn't know what you mean or refuses — you will pay full duty. Over 10 shipments a year, that can amount to a difference of tens of thousands of złoty.

Question 4: Do the goods require special permits or certificates?

Some categories of goods require additional documents:

• Food and animal products: health certificates, an IPAFFS declaration (UK)
• Plants and plant products: a phytosanitary certificate
• Medicines, controlled substances: an import licence
• Weapons, explosives, chemicals (REACH): separate authorisations
• Tobacco products, alcohol: excise duty + special procedures

Check your goods' HS code in the TARIC database — detailed requirements are listed for each tariff heading.

Question 5: How do I establish the goods' HS (tariff) code?

An HS (Harmonized System) code is an 8-digit number classifying the goods in the customs tariff. It determines the duty rate and any documentation requirements. You can check it in:

• The European TARIC system (ec.europa.eu)
• The UK Trade Tariff (trade-tariff.service.gov.uk)
• By asking a customs agent before your first delivery

Note: incorrect classification = a risk of additional duty, penalties or an audit. If in doubt — it is worth applying for Binding Tariff Information (BTI) from the Director of the Tax Administration Chamber.

Question 6: Who organises transport, and who is responsible for customs clearance?

The delivery terms (Incoterms) determine who organises transport and who bears the risk. The most common variants when importing from the UK:

• EXW (Ex Works): you buy from the supplier's warehouse door — you organise everything, including export clearance in the UK
• DAP (Delivered at Place): the supplier delivers to an address in Poland — but you are still responsible for import clearance
• DDP (Delivered Duty Paid): the supplier covers everything including duty — rare, check who actually bears the cost

With EXW and DAP: you appoint the customs agent on the Polish side yourself, and (usually) on the British side too.

Question 7: Should I commission a customs agency to handle both sides end to end?

Clearance on the UK-PL route requires handling on both sides: filing an ENS in the UK (Entry Summary Declaration in the HMRC GVMS/CDS system) and an import declaration SAD/PZC in Poland (the PUESC system). The ideal solution is a single agency operating on both sides — coordination is faster and documents flow smoothly. Ask the agency: "Do you handle the ENS and GMR on the UK side, as well as import clearance in Poland?"

Question 8: How will the driver get the GMR at the border?

GMR (Goods Movement Reference) is a unique number in the GVMS system that the driver scans when entering the UK via Dover, the Eurotunnel or other ports. Without a GMR, the vehicle cannot board the ferry or enter the tunnel.

The customs agency creates the GMR after the ENS is filed. Ask: "In what format, and when, will the driver receive the GMR?" A good agency sends the GMR by WhatsApp/SMS within minutes of obtaining the MRN — not several hours later.

Question 9: What happens if the goods are held for inspection?

Customs inspections can be documentary (checking the paperwork) or physical (opening the vehicle). For road transport: a documentary check usually takes 1–4 hours, a physical one up to 48 hours. You have a right to know:

• Who at the agency is your point of contact if the goods are held?
• How quickly does the agency respond to notification of an inspection?
• Who communicates with HMRC or the Polish customs office on your behalf?

Question 10: How will I settle import VAT?

You have two options:

• VAT in cash at import: you pay VAT to the customs office at clearance — this freezes your cash until the VAT return
• Article 33a of the VAT Act (simplification): you settle import VAT in your JPK_V7 return — no funds are frozen, it is cash-flow neutral

Condition for Article 33a: you are an active VAT payer + you have authorised your customs agent to apply the simplification. It is worth setting this up before your first delivery, not after.

Questions and answers — additional information

How long does it take to organise a first import?

With complete documentation: clearance and delivery in 3–5 business days. Before your first delivery, allow 1–2 weeks for: obtaining an EORI number (1–3 days), finding a customs agency and signing a power of attorney (1–2 days), clarifying the HS codes and requirements for your goods (1 day).

Can a customs agency act without my power of attorney?

No. The agency must hold a written customs power of attorney (authorisation to represent you) before filing any declaration. Without it, any action is legally invalid. Signing the power of attorney is one of the first steps when starting to work with an agency.

Where can I find a customs agency handling the UK-Poland route?

Look for an agency available 24/7, familiar with both systems (PUESC and UK CDS/GVMS), and with references from your industry. The agency easyclearance.pl handles the full clearance chain on the PL-UK route around the clock — from the ENS and GMR on the British side to the SAD import declaration and VAT handling on the Polish side. You can send your first enquiry and get a quote through the contact form.

Checklist before your first shipment from the UK

• ✅ EORI number registered in PUESC
• ✅ Customs agency chosen, power of attorney signed
• ✅ The goods' HS code verified, the duty rate known
• ✅ Supplier informed of the documentation requirements (invoice, packing list, EUR.1)
• ✅ Incoterms agreed with the supplier
• ✅ Active VAT registration + consent for the customs agent to apply Article 33a
• ✅ Any special permits/certificates arranged (if applicable)
• ✅ The driver has the customs agency's contact details and knows how to receive the GMR