Export documents for the UK — complete checklist 2026 (printable)

Why export documents for the UK are critical today

Since Brexit, the UK is no longer part of the EU single market. Every shipment of goods from Poland to the United Kingdom — regardless of value, mode of transport or sector — requires full export documentation on the PL side and import documentation on the UK side. That means between 6 and 12 documents for a standard commercial delivery. A mistake in any one of them results in the truck being held, an HMRC civil penalty, or — in a worse scenario — the goods being seized by Border Force.

The documents listed below cover a standard B2B shipment by road (the UK is mainly accessible via the ports of Dover/Calais, Felixstowe, Immingham and Holyhead). For air and sea exports the rules are similar; only the names of the bills of lading and transport forms differ.

Checklist: 10 documents you should have to hand

1. Commercial Invoice

Issued by: the exporter (seller). Goes to: the UK customs agent for the import declaration, the carrier, and the buyer. Required content: full details of both parties, EORI number, Incoterms 2020, precise description of the goods, net/gross weight, number of packages, HS code (8 digits), unit and total value, currency, country of origin, payment terms.

Most common mistakes: no UK EORI number, missing Incoterms, "general description" instead of a specific one ("clothing" instead of "men's cotton T-shirts, plain, white"), inconsistency with the packing list, currency omitted from amounts.

2. Packing List

Issued by: the exporter. Goes to: the carrier and the customs agent. Required content: exact list of packages (pallet by pallet, carton by carton), type of packaging, net and gross weight, dimensions, markings, batch/serial numbers, reference to the relevant invoice.

Most common mistakes: weight inconsistency with the CMR, missing information on wooden packaging (ISPM-15), incorrect number of pallets versus actual loading.

3. CMR (road consignment note) or AWB / Bill of Lading

Issued by: the carrier (freight forwarder/driver). Goes to: travels with the driver; a copy goes to the agent. Required content: sender, consignee, place of loading and unloading, description of goods, weight, number of packages, vehicle registration numbers, signatures of sender and carrier. For air freight: Air Waybill (AWB). For sea freight: Bill of Lading (B/L).

Most common mistakes: missing sender's signature in box 22, incorrect consignee (UK company name does not match the EORI), missing T1 transit information.

4. Export Declaration

Issued by: the customs agent on the PL side (Polish customs office) in the AES/ECS2 system. The UK equivalent on the import side is a declaration in CDS (formerly CHIEF, forms C88/E2). Goes to: the Polish National Revenue Administration; the exit confirmation (IE599) is returned to the exporter as proof that the goods have left the EU (required for the 0% VAT exemption).

Most common mistakes: missing IE599, wrong procedure code (e.g. 10 00 vs. 10 40), incorrect office of exit, error in gross weight.

5. EORI (Economic Operator Registration and Identification)

Issued by: the Polish tax authority (EORI PL) and HMRC (EORI GB). Goes to: quoted on every declaration on both the PL and UK sides. How to obtain: in Poland via the PUESC platform, in the UK via GOV.UK. Lead time: 3–5 working days.

Most common mistakes: no GB EORI (many Polish exporters assume a PL EORI is sufficient — it is not if you are acting as importer of record in the UK), incorrectly entered number, expired EORI.

6. EUR.1 / Statement of Origin (REX)

Issued by: the exporter through the customs office (EUR.1) or independently as a registered exporter under the REX system (statement of origin). Goes to: the UK importer — enables a zero duty rate under the EU-UK TCA. When required: where goods have preferential EU origin and you wish to benefit from 0% duty.

Most common mistakes: no origin declaration on the invoice (for shipments above EUR 6,000 an EUR.1 or REX registration is required), incorrect country of origin, product-specific rules of origin not met.

7. Export licences (controlled goods)

Issued by: the relevant authority (Ministry of Foreign Affairs, Internal Security Agency, Chief Pharmaceutical Inspector, GIOŚ). Goes to: the PL customs agent at clearance. When required: dual-use goods, arms, chemicals, medicines, endangered species (CITES), waste (Regulation 1013/2006).

Most common mistakes: shipping without a licence on the assumption that "it is a normal product" (e.g. pigments classified as dual-use), wrong category, expired licence.

8. Sanitary / phytosanitary certificates (CHED)

Issued by: the State Sanitary Inspectorate, State Plant Health and Seed Inspection Service, Veterinary Inspection. Goes to: the UK Port Health Authority and DEFRA via IPAFFS. When required: products of animal origin (POAO), plants, seeds, fishery products. Pre-notification in IPAFFS at least 4 hours before arrival.

9. ATR / Movement Certificate (Turkey only)

For shipments in transit through Turkey — not relevant for standard PL-UK trade, but noted here for transit operations involving the Turkish market.

10. Proof of cargo insurance and optionally Certificate of Insurance

Normally required under Incoterms CIF/CIP. The UK consignee may request a copy, especially for high-value goods.

Printable checklist — table to print

Print the table, pin it to your desk or add it to your shipping procedure. Tick the "Status" column before every loading. If any item is missing, hold the shipment.

Most common mistakes in export documentation

Having analysed hundreds of export declarations for our clients, we see the same problems recurring. Eliminating these errors reduces the risk of being stopped at the border by approximately 90%.

Mistake 1 — inconsistency between documents

Weight on the invoice ≠ weight on the packing list ≠ weight on the CMR. Any discrepancy is a red flag for HMRC and Border Force. Implement a single source of data (ERP system) and generate all documents automatically.

Mistake 2 — generic goods description

"Machinery parts", "textile goods", "plastic items" — these descriptions generate questions from customs officers and slow down clearance. A functional description plus material plus intended use is required. Best practice: 2–3 lines of description plus an 8-digit HS code.

Mistake 3 — missing GB EORI number

Many Polish exporters assume the UK recipient will "sort out the EORI". In practice, without a GB EORI on the UK side the import declaration will not go through. Verify the recipient's GB EORI via the GOV.UK checker before shipping.

Mistake 4 — missing or incorrect statement of origin

Without an origin declaration the UK importer pays full duty. For shipments > EUR 6,000 an EUR.1 or REX registration is required. An incorrect declaration text means preferential treatment is refused. The model declaration wording can be found in Annex II of the EU-UK TCA.

Mistake 5 — missing pre-notification in IPAFFS

For food of animal origin, fish and plants, the UK IPAFFS system requires notification at least 4 hours before arrival. No notification = automatic refusal of clearance and a mandatory inspection at a Border Control Post.

Mistake 6 — wrong Incoterm

EXW for the UK means the Polish exporter is not responsible for the export declaration — which is most often a trap. We recommend FCA, CPT or DAP. For DDP, prepare for UK VAT registration.

Mistake 7 — no ISPM-15 marking on wooden pallets

Wooden pallets brought into the UK must carry the ISPM-15 marking (heat treatment/fumigation). Missing marking = the entire consignment is held at a Border Control Post.

Where to submit each document — process map

The operational sequence is straightforward, but easy to get wrong under time pressure. Recommended timeline:

1. T-7 days: verify the recipient's GB EORI, check licences, book an IPAFFS slot (if applicable)
2. T-3 days: prepare the commercial invoice and packing list; send to the PL customs agent
3. T-1 day: AES export declaration — the agent issues the MRN
4. T-0 (loading day): CMR and documents in the cab, driver and dispatcher check completeness
5. T+0: border crossing, automatic IE599 within 24–48 h
6. T+1: import declaration in the UK (CDS); if transit — open T1 in NCTS
7. T+X (with T1): T1 discharge at the destination office, documents archived for 6 years (HMRC requirement)

Costs of a full export clearance

Market rates depend on volume, type of goods and the scope of additional services. 2026 indicative ranges for a standard PL-UK shipment:

• Export declaration PL (AES): from £80 to £150
• Import declaration UK (CDS): from £120 to £250
• T1 Transit + guarantee: from £200 to £500 + security from £225
• EUR.1 (official): from £40 to £80 (REX is free for registered exporters)
• ENS / Safety & Security Declaration: from £15 to £30
• IPAFFS pre-notification: from £25 to £60

FAQ — UK export documents: questions from clients

Do I need full documentation for a trade sample shipment?

Yes. The low value of a sample does not exempt you from customs obligations. You may use a simplified pro-forma invoice marked "samples of no commercial value" with a customs value > 0 (a nominal symbolic amount). An export declaration and EORI are still required.

Is an invoice in Polish accepted by HMRC?

HMRC officially prefers English. In practice a Polish-language invoice is accepted if the goods description and Incoterms are in English. We recommend issuing bilingual invoices (PL + EN) or fully in English for UK exports.

How long must export documents be retained?

A minimum of 6 years from the date of declaration (HMRC and KAS requirement). For excise goods — potentially longer. Digital archiving is permitted provided integrity and retrievability are maintained.

Can I issue the statement of origin myself?

Only if you are a registered exporter under the REX system (registration with KAS, free of charge). Without REX registration a self-declaration is only possible for shipments with a value up to EUR 6,000.

What if the driver leaves without a document?

Options: (1) turn the vehicle around before the border and obtain the missing document, (2) stop at the customs office at the exit point and issue the missing document retrospectively (often with a penalty), (3) risk refusal of entry to the UK plus parking and return costs. Option 1 is always the cheapest.

Does DHL / UPS / FedEx handle all documents for me?

Couriers handle customs declarations for express parcels of low value. For commercial shipments above a few hundred pounds the courier only files a basic declaration — the invoice, packing list, licences and EUR.1 remain the exporter's responsibility. Always check the contract.

Does Incoterms DDP solve all problems?

No. DDP means the Polish exporter pays duty and import VAT in the UK, which requires UK VAT registration and taking on responsibility for the import declaration. For most Polish companies DAP or FCA is a better choice.

What the current official rules say

Documentary requirements for PL-UK exports are subject to change — especially following the rollout of CDS, the full SPS control regime (Windsor Framework) and updates to the EU-UK TCA. Always verify the latest HMRC Customs Notices and KAS guidance. The information in this article reflects the legal position as at April 2026.

Official sources

• GOV.UK: Export goods from the UK — HMRC, 2026
• GOV.UK: Get an EORI number
• PUESC — Electronic Tax and Customs Services Platform
• European Commission: EU-UK Trade and Cooperation Agreement
• GOV.UK: IPAFFS — Import of products, animals, food and feed system