UK Export Documents Checklist — complete list 2026

Commercial Invoice

Sales document containing: goods value, description, country of origin, details of both parties, Incoterms. Required by the customs authority to determine the customs value.

Packing List

Detailed breakdown of the shipment contents: quantities, weights, package dimensions, pallet numbers. Essential for customs inspection.

Exporter EORI number (PL)

The exporter's registration number in EU customs systems (format: PL + tax reference). Obtainable instantly via PUESC (puesc.gov.pl). Required to submit the EX-1 export declaration.

Importer EORI number (UK)

The UK consignee's EORI number (format: GB + VAT number). Required to submit the UK import declaration. Without it, UK customs clearance is not possible.

EX-1 Export Declaration (MRN)

Electronic export declaration submitted in the Polish AES/AIS system. Once accepted, it generates a Movement Reference Number (MRN) required before the goods can leave the EU.

HS / Commodity codes

8-digit CN code (EU export) or 10-digit UK commodity code required for customs classification. Check the UK Trade Tariff or TARIC.

CMR Consignment Note (road transport)

Document of the road carriage contract (CMR Convention). Contains details of the sender, recipient, carrier and goods description. 4 copies — for exporter, importer, driver and carrier.

GMR (Goods Movement Reference)

Required on entry to a UK port since 2021 (GVMS). The GMR links the import declaration to the arriving vehicle. Service cost: from £15 to £30.

Ferry / Eurotunnel booking confirmation

Booking confirmation for the HGV. Required at port check-in. Contains the vehicle registration number, route, date and time of crossing.

Vehicle and driver documents

Vehicle registration document, carrier's licence (OCCP), driver's passport/ID, ADR certificates (dangerous goods) and ATP certificates (food products), tachograph.

EUR.1 Certificate / Origin Declaration

Confirms EU origin of the goods — enables the 0% TCA duty rate in the UK. EUR.1 is issued by the customs office. For invoices below €6,000 the exporter may make a self-certified origin declaration.

Export licence / permit

Required for controlled goods: weapons, dual-use technology, medicines, chemicals, sanctioned products. Check the TARIC list and Export Control guidance.

Health / phytosanitary certificates (PHYTO)

For food, plants and animal products exported to the UK, health certificates are required from the Veterinary Inspectorate or PIORiN. Check current APHA requirements.

Cargo insurance policy

Cargo insurance — required under CIF/CIP Incoterms. Affects the basis for calculating VAT and duty (CIF value = cost + insurance + freight). Not always compulsory, but strongly recommended.