Incoterms for UK-Poland Trade — Which to Choose in 2026
Choosing the wrong Incoterms can turn a straightforward UK purchase into a customs headache. Since Brexit added a full border between the UK and EU, the Incoterms decision carries more weight than ever. Here’s what you need to know.
Why Incoterms Matter More Post-Brexit
Before Brexit, EXW was commonly used for intra-EU trade because there were no customs formalities. Post-Brexit, EXW means the buyer is responsible for the UK export customs declaration — which requires a UK EORI and a UK customs agent. Many Polish importers don’t realise this until their goods are stuck at the supplier’s warehouse.
Recommended Incoterms for UK Imports to Poland
| Incoterms | Who handles UK export? | Who handles PL import? | Recommended? |
|---|---|---|---|
| EXW | Buyer | Buyer | ⚠️ Risky without UK agent |
| FCA | Seller | Buyer | ✅ Clean split |
| CPT | Seller | Buyer | ✅ Good for road transport |
| DAP | Seller | Buyer | ✅ Most common for imports |
| DDP | Seller | Seller | ⚠️ Seller needs Polish VAT/agent |
DAP — The Default Choice for Most Importers
Under DAP (Delivered at Place), your UK supplier delivers goods to your Polish address, handling all UK-side formalities. You only need to manage import customs clearance in Poland — your customs agent files the SAD, calculates duty and VAT, and releases the goods. It’s the cleanest split of responsibilities for most buyer-seller relationships.
How Incoterms Affect Customs Value
Customs value is calculated CIF-style (cost + insurance + freight to EU border). Under EXW, you add the full transport cost from supplier to EU border. Under DAP, the transport is included in the seller’s price. Your customs agent needs to know the Incoterms to calculate the correct customs value — providing wrong Incoterms leads to incorrect duty calculations.
Easyclearance.pl verifies Incoterms and customs value for every shipment — reducing the risk of customs value disputes.
