Road transport between the United Kingdom and the European Union is now subject to several parallel reporting systems: the ENS security declaration before entering the UK, the GMR in the GVMS system on ferry crossings, and — for goods of plant and animal origin — additional checks under the Border Target Operating Model. A haulier who doesn't have these documents ready before departure risks being stopped at the border regardless of whether the goods themselves comply with the rules. Below we set out the current requirements that must be met before every trip.
Contents
In brief — what you'll learn
- ✓ How to prepare the process and documents
- ✓ How the declaration and control process works
- ✓ How to maintain compliance and settlements
How to prepare the process and documents
Scope of responsibility of the parties
Minimum data set for the declaration
Find out more about UK customs agency services.
How the declaration and control process works
Before submitting a customs declaration, it's worth preparing an internal checklist linking documentation requirements to the responsibilities of the logistics team, accounting, and the person responsible for liaising with the customs office.
Operational stages from notification to release
Most common risk points and how to limit them
How to maintain compliance and settlements
Proper record-keeping and a systematic internal audit help maintain compliance with tax and customs requirements, while also making it easier to defend your records during any official audit.
Record-keeping, corrections and evidence of due diligence
Customs documentation should be kept for at least five years from the date of the transaction, in line with KAS and HMRC requirements. If a declaration needs to be corrected, act promptly, attaching a justification and the updated source documents. Evidence of due diligence — including correspondence with the customs agency, approved classifications and confirmations that declarations were lodged — forms the basis of your defence in any audit proceedings.
Working with a customs agency and internal audit
Regular cooperation with an experienced customs agency makes it possible to keep checking that the procedures used comply with current regulations. A quarterly internal audit should cover a review of the declarations submitted, the accuracy of the HS codes used, and the completeness of the transport and commercial documentation, which reduces the risk of costly corrections after an audit.
Summary
In summary: when it comes to "new requirements for road transport", the key is to run the process according to current official guidance, with a clear division of responsibilities and documentation of every decision. This approach reduces delays, cuts the number of corrections and makes it easier to defend your records during an audit. If any requirement is unclear, check the current guidance on the websites of KAS (kas.gov.pl), the Ministry of Finance (podatki.gov.pl) or HMRC (gov.uk/hmrc), or consult an experienced customs agency.
Legal basis and sources
- KAS: National Revenue Administration
- Ministry of Finance: Podatki.gov.pl
- HMRC: Safety and Security ENS API
If regulations or system notices are updated, check the current guidance on GOV.UK or with KAS before submitting a declaration.
Frequently asked questions
What documents are required for road transport of goods between Poland and the United Kingdom?
For road transport between Poland and the United Kingdom you need: an export customs declaration, a T1 transit document, a commercial invoice, a CMR consignment note, and a cargo specification. Additional certificates and permits are required for regulated goods. Since 2021, the haulier or customs agency has had to lodge an ENS (Entry Summary Declaration) on the UK side before the goods arrive at the port of entry.
Who is responsible for lodging the customs declaration — the importer, the exporter or the customs agency?
The division of responsibility depends on the delivery terms (Incoterms). The exporter is responsible for the export declaration on the Polish or EU side, and the importer for the import declaration on the UK side. The customs agency acts as a customs representative — direct or indirect — and can lodge declarations on behalf of either party, but the scope of the authorisation must be clearly defined and documented before the first declaration is submitted.
How can you avoid delays in customs clearance for road transport?
The key to avoiding delays is preparing complete and consistent documents before the vehicle is even brought in for loading. An internal checklist verifying the consistency of the commercial invoice, the HS classification, the customs value and the transport data significantly reduces the risk of the cargo being held. Any mismatch between the documents and the data in the customs office's electronic system can trigger an investigation and hours of delay.
What are the most common mistakes in customs declarations for road transport?
The most common mistakes include: incorrect classification of the goods (HS/CN code), an understated or overstated customs value, missing or inconsistent identifying data for the parties to the transaction (EORI number, tax/VAT number), missing up-to-date certificates for restricted goods, and late submission of the ENS. Each of these mistakes can result in a corrected declaration, a financial penalty, or a significant delivery delay.
Where can you find the current rules on the new road transport requirements?
The current rules and guidance are available on the official websites of the National Revenue Administration (kas.gov.pl), the Ministry of Finance (podatki.gov.pl) and the UK's HMRC (gov.uk/hmrc). If you have doubts about specific procedures or regulatory changes, it's advisable to consult an experienced customs agency with a track record of handling goods traffic on the Poland–UK route.
Related guides
Have a similar case? Ask a customs agency
Describe the goods or vehicle, the route and timing. We reply on working days, usually the same day.
Something went wrong. Please try again or contact us by email or WhatsApp.