Export to UK
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Exporting to the UK – Comprehensive Customs and Logistics Support
The UK market is one of the largest in Europe, offering tremendous opportunities for expanding your business through exports. If you’re considering selling your products in the UK but are unsure about meeting the necessary formal requirements, you’ve come to the right place! As an experienced customs broker, we provide end-to-end assistance to ensure a smooth and hassle-free export process.
Since Brexit, exporting to the UK has changed – the preferential rules under Intra-Community Acquisition (ICA) no longer apply. Now, exporting goods to the UK requires fulfilling specific customs formalities. One of the key requirements is obtaining an EORI number (Economic Operator Registration and Identification), allowing you to legally ship goods to the UK. Let us handle these formalities for you so you can focus on growing your business.
Customs Clearance – A Crucial Step in Exporting to the UK
Each shipment to the UK requires two customs clearances – an export clearance in Poland and an import clearance in the UK. Before this, you need to prepare the right documentation, such as:
- Commercial invoice
- Packing list
- Country of origin information (affecting customs duties)
- Certificates (if required)
- Authorization for the customs agency to handle formalities on your behalf
After successful export clearance, you’ll receive the IE-599 document, enabling you to apply a zero VAT rate on exported goods.
What Does Import Clearance in the UK Involve?
Generally, the importer is responsible for UK import clearance, but you may choose to handle it yourself to make purchasing easier for your customers, especially for individual buyers. Whether you use a UK warehouse or ship directly from Poland, having the right documents and knowledge of regulations helps prevent border issues.
Customs Duty and Accompanying Documentation
If your product originates from the UK or an EU country, you may be exempt from customs duties. In such cases, a certificate of origin and supporting documentation must be provided, which may be required during customs inspections. If your product originates outside the EU or UK, customs duty will be applied based on the type and quantity of goods.
VAT Registration in the UK – When is it Required?
If you plan to store your goods in the UK or if the transaction value is below £135, VAT registration in the UK is necessary. VAT registration simplifies tax settlements, and we can assist with the entire process, from registration to documentation management. For those selling on platforms like Amazon or eBay, these platforms automatically handle VAT settlements.
Trust the Professionals
Exporting to the UK can be complex, but with our expert guidance, you can navigate the process seamlessly. As a customs broker with years of experience, we manage all customs formalities, logistics, and tax requirements, ensuring comprehensive support at every stage of the export process.
Contact us today to learn how we can help your business trade safely and efficiently with the UK.
Exporting Goods to the UK: A Complete Guide for Polish Businesses
Since the UK's departure from the European Union on 1 January 2021, exporting goods from Poland to Great Britain requires formal customs procedures that did not previously apply. For Polish businesses — whether exporting machinery, food products, textiles, or automotive parts — understanding UK customs requirements is essential to avoid costly delays and compliance penalties.
Plutos Team specialises in UK customs clearance for Polish exporters. This guide explains the key requirements, documentation, and processes that apply to exports from Poland to the United Kingdom.
Post-Brexit Customs Framework
Under the UK–EU Trade and Cooperation Agreement (TCA), goods of EU or UK origin can be traded with zero tariffs — provided the goods meet the relevant Rules of Origin requirements. Goods that do not qualify as EU-origin, or where exporters do not claim preferential treatment, are subject to UK Global Tariff (UKGT) rates.
All exports from Poland to the UK are now treated as third-country trade, requiring:
- An export declaration in Poland (lodged via the Polish customs electronic system)
- An import declaration in the UK (filed via HMRC's Customs Declaration Service — CDS)
- Valid EORI numbers for both the Polish exporter and the UK importer
- Accurate commodity codes (CN / HS codes) for correct tariff classification
EORI Registration
An Economic Operators Registration and Identification (EORI) number is mandatory for any business involved in international trade with the UK. The Polish EORI begins with the prefix 'PL', while the UK EORI begins with 'GB'. Without a valid EORI, customs declarations cannot be lodged on either side of the border.
If your UK buyer does not yet have a GB EORI, Plutos Team can advise on how to register with HMRC or arrange direct customs representation as needed.
Required Export Documentation
| Document | Required | Notes |
|---|---|---|
| Commercial Invoice | Always | Must state value, currency, Incoterms, and goods description |
| Packing List | Always | Itemised list of packages, weights, and dimensions |
| Export Declaration (EX-A) | Always | Filed in Poland via Polish customs authority system |
| Certificate of Origin / EUR.1 | For preferential tariff claims | Required to claim 0% UK duty under TCA Rules of Origin |
| Phytosanitary Certificate | For plants & plant products | Issued by Polish Plant Health Inspectorate (PIORIN) |
| Health Certificate | For animal products | Required under BTOM SPS checks — pre-notification via IPAFFS |
| UKCA / CE Declaration | For regulated products | UK requires UKCA marking for many product categories |
| Bill of Lading / CMR | For sea / road freight | Transport document confirming the shipment |
The Border Target Operating Model (BTOM)
The UK's Border Target Operating Model — which came into full effect in January 2024 — introduced a risk-based approach to import controls on goods arriving from the EU, including Poland. Under BTOM, goods are categorised by risk level:
- Low risk: Documentary checks only — no physical inspection required
- Medium risk: Pre-notification required via IPAFFS; possible identity checks
- High risk: Full physical inspection and laboratory testing may apply
Products particularly affected by BTOM include fresh fruit and vegetables, meat and dairy products, fish and seafood, live animals, and certain plant materials.
HS Code Classification
Every product exported to the UK must be classified under a specific 10-digit commodity code from the UK Trade Tariff. The correct code determines the duty rate, VAT treatment, licensing requirements, and any applicable trade restrictions.
Incorrect HS code classification is one of the most common causes of customs delays and HMRC penalties. Plutos Team verifies commodity codes for all shipments and maintains current knowledge of UK Tariff updates, including amendments to duty rates and trade remedy measures.
Customs Declaration Service (CDS)
All UK import declarations are now filed via HMRC's Customs Declaration Service (CDS), which replaced the legacy CHIEF system. CDS uses a data-rich declaration format requiring accurate population of over 60 data fields per commodity line.
Plutos Team is authorised to submit CDS declarations as a direct customs representative, taking legal responsibility for the accuracy of declarations on your behalf. This gives Polish exporters confidence that their UK customs process is fully compliant with HMRC requirements.
Step-by-Step: The Export Process
- Prepare export documentation — commercial invoice, packing list, and commodity-specific certificates
- Classify goods under HS codes — verify 10-digit commodity codes against the UK Trade Tariff
- File Polish export declaration — lodged via the Polish customs authority's electronic system
- Pre-notify if required under BTOM — regulated goods submitted via IPAFFS before departure
- File UK import declaration via CDS — Plutos Team submits and pays applicable duties
- Goods released at UK border — carrier receives release confirmation after clearance
- Post-clearance reconciliation — customs entry summary provided with duty calculation breakdown
Incoterms and Responsibility
The Incoterms stated on the commercial invoice determine who is responsible for customs clearance. Common Incoterms for PL–UK trade include:
- EXW (Ex Works) — all customs responsibilities fall on the buyer
- DAP (Delivered at Place) — seller arranges export; buyer arranges UK import
- DDP (Delivered Duty Paid) — seller handles all customs on both sides
- FCA / CPT / CIP — split responsibilities, must be clearly agreed in contract
Plutos Team works with both Polish exporters and UK importers to ensure that — regardless of chosen Incoterms — all customs obligations are fulfilled on both sides of the border.
Why Use a UK Customs Broker?
A licensed UK customs broker provides significant advantages over self-declaration:
- Expert HS code classification — reducing the risk of mis-declaration penalties
- Accurate duty and import VAT calculations — no cash-flow surprises
- Direct CDS access and authorised direct representation with HMRC
- BTOM compliance expertise for food, plant, and animal products
- Bilingual service (Polish and English) for seamless communication
- Proactive HMRC query resolution and post-clearance support
Contact Plutos Team to discuss how we can support your UK export programme — from a single shipment to an ongoing customs management solution.
Frequently Asked Questions — Exporting to the UK
Common questions about exporting from Poland to the United Kingdom
What documents are required to export goods from Poland to the UK?
To export goods from Poland to the UK you need a commercial invoice, packing list, export declaration (EX-A), and — depending on the goods — a certificate of origin, phytosanitary certificate, or other commodity-specific permits. Plutos Team prepares and submits all documentation on your behalf.
Do I need an EORI number to export goods to the UK?
Yes. Both the Polish exporter and the UK importer must hold valid EORI numbers. The Polish EORI begins with 'PL' and the UK EORI begins with 'GB'. Without a valid EORI, customs declarations cannot be lodged on either side of the border.
How long does UK customs clearance take for exports from Poland?
Standard CDS customs clearance is typically completed within 1–4 hours of document submission. Goods subject to BTOM 2024 checks — such as food, plants, or animal products — may require additional documentary or physical inspections and take longer.
