Customs agent in Poland or the UK? Who do you need for clearance? [2026]

This is one of the most common questions we hear: "Can't my Polish agency handle everything?" The short answer is usually no.

Trade with a third country such as the UK requires two separate customs actions in two different systems: 1. Export Clearance – in Poland (AES/PUESC System). 2. Import Clearance – In the United Kingdom (CDS System).

Why do you need "two agencies" (or one with branches)?

A Polish customs agent’s authority ends at the EU border. A Polish customs agent has no access to the UK CDS system, cannot settle UK VAT, and cannot represent you before HMRC. Likewise, a UK agent will not file the export declaration in PUESC.

Model 1: Exporter seeks two agencies (DAP)

In the DAP (Delivered at Place) model, you are responsible for delivery and export, and the client in the UK is responsible for import.

• You: You hire a Polish agency to perform export (EAD/IE599).
• Your client: Hires a British agency to handle the import.

This is the most cost-effective solution for you but requires client involvement.

Model 2: Exporter seeks an "All-in-one" agency (DDP)

If you sell on DDP (Deliver Duty Paid), you take on everything. You must therefore organise clearance in PL and UK. You have two options: 1. Find a Polish agency and a British agency separately. Lots of emails, document transfers, risk of errors (e.g. British agent not receiving MRN on time). 2. Find a hybrid agency such as easyclearance.pl, which can coordinate both sides of the process.

Advantages of a "Hybrid" agency (PL+UK)

If one company handles both sides of the border: 1. One set of documents: You send the invoice once. 2. Synchronization: The import declaration in the UK is made based on export data from Poland. There are no errors in HS codes or weights. 3. Speed: Import clearance in the UK can be "pre-lodged" at the same time as export. The vehicle does not wait at the border for the import MRN.

When is a Polish agency sufficient?

Only when you sell under EXW (Ex Works) or FCA (Free Carrier). Then the client collects the goods from your warehouse and handles all clearances (including export, although usually the Polish exporter prefers to handle export themselves to ensure the IE599).

Trap: "The carrier will do clearance included in the price"

Some courier companies (DHL, UPS) perform automatic clearance. For large shipments (LTL/FTL), the carrier may offer "assistance" but often outsources this to external agencies.

• Risk: No contact with the customs officer. If goods are held, you call the carrier helpline, not the agent who sees the case in the system.

Summary

For efficient trade with the UK, you need support in two systems:

• AES system (PL) -> to depart and have 0% VAT.
• CDS System (UK) -> to enter and pay (or settle) UK VAT.

The most efficient setup is when these two systems are coordinated by one logistics partner.

What the current official guidance means in practice

For operational work, the current procedural rules, declaration fields and relief conditions should be checked directly against the official guidance. For this topic, the core reference points are European Commission, GOV.UK / HMRC.

Official sources

• EU Commission (Customs procedures) — European Commission, 2026-03-04
• UK GOV (Importing into the UK) — GOV.UK / HMRC, 2026-03-04
• GOV.UK: Customs Declaration Service — GOV.UK / HMRC, 2026-03-04