Exporting bespoke furniture to the UK — case study step by step

Stage 1 — Order and proforma invoice

HomeFurnish UK Ltd from Birmingham contacts Meble Kowalski and submits an enquiry for 50 oak living room wardrobes. The parties negotiate the price and terms. Kowalski issues a proforma invoice for £45,000 (£900 per unit) on DDP Birmingham terms.

At this stage, Kowalski confirms that:

• They hold an active EORI PL (Polish customs authority number, required for the EX1 export declaration).
• The customer HomeFurnish holds an EORI GB (required for the UK import declaration).
• Both parties have agreed DDP terms — Kowalski bears the costs of transport, export clearance, import clearance, duty, and UK VAT.

Important note on DDP: Choosing DDP (Delivered Duty Paid) means the exporter (Kowalski) must either register for VAT in the UK or use a Fiscal Representative. easyclearance.pl can act as the importer of record in the UK under Indirect Representation — meaning Kowalski does not need to register for a GB VAT number independently.

Stage 2 — Production and tariff classification

The wardrobes are manufactured from Polish-sourced oak timber. The finished goods are wooden bedroom wardrobes — CN code 9403.50.00 (wooden bedroom furniture). UK Global Tariff rate: 0% (for wooden furniture). Provided the TCA rules of origin are met, zero duty applies.

The PSR rule for commodity code 9403: CTH (Change of Tariff Heading) — all non-EU materials used must change tariff heading. Timber from Poland (4403/4407) → furniture (9403) — the change has occurred, the PSR rule is satisfied. The wardrobes have EU preferential origin.

Stage 3 — Commercial documentation

Before loading, Kowalski prepares the full document set:

Commercial Invoice

The invoice must include:

• Full exporter details (Meble Kowalski Sp. z o.o., address, VAT number, EORI PL).
• Full importer details (HomeFurnish UK Ltd, address, EORI GB).
• Detailed description: "Wooden wardrobes (oak), bedroom furniture, 50 pcs, 180 x 60 x 220 cm each".
• CN code: 9403.50.00.
• Value: £45,000 (£900 × 50 units).
• Delivery terms: DDP Birmingham Incoterms 2020.
• Statement on Origin: "The exporter of the products covered by this document declares that, except where otherwise clearly indicated, these products are of EU preferential origin." + the exporter's REX number.

Packing List

A separate document giving a detailed breakdown of each package/pallet: package numbers, gross/net weight of each unit, dimensions. 50 wardrobes on 10 pallets (5 wardrobes per pallet), total gross weight approximately 1,400 kg.

Wooden pallets — ISPM-15

The wardrobes are loaded onto standard EUR wooden pallets. The pallets must carry the ISPM-15 mark (the IPPC pictogram with the HT — Heat Treatment code). Without this mark, UK Border Force may order the pallets to be replaced or the consignment destroyed. Kowalski orders pallets from a certified supplier with a current IPPC certificate number.

Stage 4 — EX1 export declaration in Poland

Before the lorry departs from Kielce, Kowalski or his customs agent (e.g. a Polish customs broker working with easyclearance.pl) submits the EX1 export declaration at the Polish customs office via the AES (Automated Export System).

The EX1 contains:

• Exporter details (EORI PL), consignee details (EORI GB).
• Goods description, CN code, value, weight.
• The customs office of exit from EU territory (e.g. Terespol, Świnoujście, or Dover — depending on the route).
• MRN (Movement Reference Number) — generated by the system, given to the driver.

Export clearance cost: from £45 to £120 (indicative, *example pricing*).

Stage 5 — GMR and ENS (entry to the UK via Calais/Dover)

Route: Kielce → Warsaw → Berlin → Calais → Dover → Birmingham.

GMR — Goods Movement Reference

Before boarding the ferry at Calais the driver must hold a GMR (Goods Movement Reference) — a number generated in the GVMS (Goods Vehicle Movement Service). The GMR links the EX1 MRN number to the ferry booking.

GMR cost: from £15 to £30. easyclearance.pl issues GMRs for clients as part of its UK-side clearance service.

ENS — Entry Summary Declaration

The ENS (Entry Summary Declaration) for a consignment submitted before entry to the UK: from £25 to £50. The ENS must be lodged at least 2 hours before loading onto the ferry (Ro-Ro routes).

Stage 6 — Import clearance in the UK

After crossing the border at Dover, easyclearance.pl (acting as Indirect Representative under Kowalski's account, or as Direct Representative on the UK client's EORI) submits the import declaration in the HMRC CDS (Customs Declaration Service):

• Procedure code: 40 00 (release for free circulation).
• Commodity code: 9403 50 00.
• Customs value: £45,000 (CIF or CPT — invoice value).
• Duty: 0% (TCA + Statement on Origin → no duty payable).
• Import VAT: 20% × £45,000 = £9,000 — accounted for via Postponed VAT Accounting (PVA), meaning VAT is not paid at clearance but declared in the UK customer's VAT return.

UK import clearance cost: from £45 to £150 (*example pricing*).

Stage 7 — DDP delivery to Birmingham

After customs clearance the lorry travels directly to HomeFurnish UK's warehouse in Birmingham. The driver delivers the wardrobes and the importer signs the CMR as proof of receipt. Transaction complete.

Summary of clearance costs and documents — *example pricing*

Key lessons from the case study

1. ISPM-15 is mandatory — always order pallets bearing the certified IPPC/HT mark. Without it the driver may be turned back at the border.
2. Statement on Origin instead of EUR.1 — simpler and free of charge (unlike an EUR.1 certificate issued by the customs office). Requires REX registration for consignments above €6,000.
3. DDP is a trap without a good UK partner — DDP requires either UK VAT registration or a customs broker acting as Indirect Representative. Without this the exporter cannot legally pay duty and VAT in the UK.
4. Postponed VAT Accounting (PVA) — a cash-flow saving. Import VAT (£9,000 in this case) is not paid at clearance but declared in the UK importer's quarterly VAT return.
5. GMR before the ferry — without a GMR the driver will not be permitted to board the ferry to the UK. The GMR is generated by the customs broker or freight forwarder using the MRN from the EX1.

Official sources

• GOV.UK: Customs Declaration Service (CDS) — HMRC, 2026
• GOV.UK: Get a Goods Movement Reference (GMR) — HMRC, 2026
• GOV.UK: Postponed VAT Accounting — HMRC, 2026

Frequently asked questions (FAQ)

What documents are needed to export furniture to the UK?

To export furniture from Poland to the UK you need: (1) a commercial invoice with goods description, CN code, value, and a Statement on Origin (TCA); (2) a packing list with a detailed breakdown of each package; (3) a CMR — road consignment note; (4) an EX1 export declaration with an MRN — submitted by the customs broker before the lorry departs; (5) a GMR for transport via the English Channel; (6) pallets bearing the ISPM-15 mark (IPPC/HT).

Is an EUR.1 certificate required when exporting furniture to the UK?

No — a Statement on Origin placed directly on the commercial invoice is sufficient. It is simpler and free of charge. The EUR.1 certificate issued by the customs office is an alternative but is rarely used in UK-EU trade. For consignments above €6,000 the exporter must be registered in the REX system and include the REX number in the statement.

Do wooden pallets need an ISPM-15 certificate for the UK?

Yes, absolutely. The UK requires all wooden packaging materials (pallets, crates, dunnage) imported from the EU to bear the ISPM-15 mark in accordance with the IPPC standard. Pallets must display the IPPC symbol with the code "HT" (Heat Treatment) or "MB" (methyl bromide — less common). The absence of the ISPM-15 mark can result in the entire consignment being detained, compulsory treatment at the importer's expense, or the transport being turned back.

DDP or DAP — which delivery terms should you choose for furniture to the UK?

The choice depends on the exporter's capabilities. DAP (Delivered At Place) is simpler for the Polish manufacturer — the exporter delivers the goods to the agreed location in the UK, and the UK importer is responsible for duty, VAT, and import clearance. It does not require the exporter to register for UK VAT or know the CDS system. DDP (Delivered Duty Paid) is more commercially attractive for the UK customer because they do not need to worry about duty and VAT — but the exporter must have a UK partner capable of acting as importer (e.g. a customs broker under Indirect Representation). For standard furniture (0% TCA duty) the cost difference is minimal, so DAP is the safer choice for new exporters.

How do you estimate customs clearance costs when exporting furniture to the UK?

An indicative estimate for a standard furniture consignment by road (one lorry): export clearance EX1 in Poland £45 to £120, GMR £15 to £30, ENS £25 to £50, UK import clearance £45 to £150. Total customs broker fees: indicatively £130 to £350 per consignment. Duty on wooden furniture under the TCA: 0%. UK import VAT (20%) accounted via PVA — no cash payment at clearance. Quoted ranges are indicative — *example pricing* — exact pricing provided upon submission of documents.