Export documentation PL-UK - What you need to prepare? [2026]

A complete and consistent set of documents greatly reduces the risk of your goods being held at the border. Even the smallest typo in the EORI number or incorrect net weight can cause hours of clarifications with customs authorities.

Essential export document package

1. Commercial Invoice

This is the most important document in the customs process. It must contain: - Full address details of seller and buyer. - EORI and tax identification numbers (for example NIP or UK VAT numbers). - Clearly defined delivery terms under Incoterms.
- A detailed goods description including CN codes. - Statement of origin of the goods (if preference applies).

2. Goods specification (Packing List)

This document should precisely specify the contents of each cargo unit. It must be consistent with the invoice in terms of quantity and weight.

3. Transport document (CMR)

The CMR consignment note serves as proof of the transport contract and must include the vehicle registration number and carrier details.

Certificates and specialised documents

Depending on the type of goods, the following may be required: - Veterinary certificates (HC): For animal-origin products. - Phytosanitary certificates: For plants and plant products. - Statement on export of excise goods: If you export e.g. alcohol or fuels.

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.

Operational watch-outs

Most delays come from inconsistent data between the commercial invoice, packing list, tariff classification, reference numbers and transport assumptions. Before shipment release, confirm who is responsible for clearance, whether the data set is complete and when the declaration must be filed.

Documents and data to prepare

The minimum working pack worth preparing before speaking to customs support or filing a declaration includes:

• commercial invoice with a complete goods description
• packing list with quantities, weight and package count
• HS/CN code and origin information
• EORI number and the party responsible for the declaration

Practical notes for UK-PL operators

For regular flows, keep a stable data template: goods description, HS code, origin, Incoterms, carrier details and source documents. This shortens response time and reduces border corrections.

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

FAQ - Documentation

Can I issue an invoice in any currency? Yes. For customs purposes, however, the goods value will be converted into euro or Polish zloty using the exchange rate published by the customs authorities for the relevant month. What if I don’t have an EORI number? Without an active EORI number, it is not possible to submit goods for customs clearance. If you do not have one, contact us – we will assist you with the registration process in the customs system. Is a proforma invoice sufficient for customs clearance? In B2B trade, the basis should always be commercial invoice (Commercial Invoice). A proforma invoice may be accepted only in strictly defined cases (e.g., shipment of low-value samples). Need help verifying documents? Contact us.