Exporting Dairy from Poland to the UK — BTOM Requirements, Certificates and Border Controls 2026

BTOM and Risk Categories for Dairy — What Does This Mean for the Exporter?

The Border Target Operating Model (BTOM) is the UK border control system introduced in phases from 2023. BTOM divides animal and plant products into risk categories: high, medium and low. Dairy products — pasteurised milk, cheese, butter, yoghurt, cream — are classified as high- or medium-risk animal products depending on the product category and degree of processing. Raw (unpasteurised) dairy products or products made from raw milk are classified as high-risk and require inspection at the BCP (Border Control Post) for every consignment. Pasteurised, sterilised or UHT products may qualify for a lower risk category — but IPAFFS pre-notification is still required. Check the category of your product on gov.uk before shipping.

How to Check the BTOM Risk Category for Your Dairy Product

<p>BTOM risk categories for dairy products are published by DEFRA and APHA (Animal and Plant Health Agency) on GOV.UK: <a href="https://www.gov.uk/government/publications/the-border-target-operating-model-august-2023">Border Target Operating Model — August 2023</a>. Producers and exporters can check whether a given product requires: (1) an EHC health certificate, (2) IPAFFS pre-notification, (3) physical border inspection at a BCP (Border Control Post).</p><p>Key rules for dairy: processed dairy products (HS 0401–0406) from the EU imported into the UK generally require EHC and IPAFFS. Check detailed requirements for specific CN codes using the DEFRA 'Check what you need to do to import or export' tool on GOV.UK. As at 2026-04-18 check the current position on gov.uk — requirements may evolve in connection with UK-EU SPS Area negotiations.</p><p><strong>Disclaimer:</strong> This article reflects the legal position as at 2026-04-18. Consult a customs broker before taking action.</p>

Impact of the UK-EU SPS Area (May 2025) on Dairy Requirements

<p>In May 2025 the UK and EU Governments announced an agreement on aligning sanitary and phytosanitary standards (SPS Area). If fully implemented, this agreement may reduce or eliminate the need for certain EHCs and IPAFFS pre-notifications for EU products imported into the UK. As of 2026-04-18 implementation of the negotiated changes has not been completed and BTOM requirements from before the agreement remain formally in force.</p><p><strong>Recommendation for dairy exporters:</strong> As at 2026-04-18 check the current position at gov.uk/guidance/importing-animals-and-animal-products-from-the-eu-from-1-january-2021. Do not dispense with EHC and IPAFFS on the basis of announcements — the requirements remain in force until a formal regulatory change is made. Easy Clearance monitors BTOM changes and informs clients of important updates.</p>

EHC Health Certificate and IPAFFS Pre-Notification — Step-by-Step Procedure

For Polish dairy exporters the two key procedural requirements are: obtaining an Export Health Certificate (EHC) from an official veterinary surgeon in Poland and submitting a pre-notification in the UK IPAFFS system. Both must be completed before the consignment leaves Poland. Polish side: the EHC is issued by the District Veterinary Inspector (DVI). UK side: the UK importer logs into IPAFFS and registers the consignment at least 1 working day before the expected arrival at the BCP (Border Control Post). The absence of either document results in the consignment being detained at the border — with the full cost borne by the exporter.

Export Health Certificate (EHC) — How to Obtain One in Poland

<p>An EHC (Export Health Certificate) is a health certificate issued by the official veterinary surgeon (District Veterinary Inspector) confirming that dairy products meet the health requirements of the destination country — in this case the UK. EHC templates for dairy exports to the UK are published by APHA (Animal and Plant Health Agency) on GOV.UK. The Polish exporter must: (1) contact the DVI at least 3–5 working days before dispatch, (2) present documentation about the product batch (batch number, production date, test results), (3) submit an application for the EHC on the correct form.</p><p>Current list of EHC templates for dairy products exported to the UK: <a href="https://www.gov.uk/guidance/importing-animals-and-animal-products-from-the-eu-from-1-january-2021">GOV.UK — Importing animals and animal products from the EU</a>. Ensure you are using the current template — EHC forms may be updated by APHA.</p>

IPAFFS Pre-Notification — Who Submits It and How

<p>IPAFFS (Import of Products, Animals, Food and Feed System) is the UK DEFRA system for pre-notifying consignments of animal products imported into the UK. The pre-notification is submitted by <strong>the importer or their representative in the UK</strong> — not the Polish exporter. The importer must have an active IPAFFS account (registered via Gov.uk) and submit the notification at least 1 working day before the expected arrival at the BCP.</p><p>The IPAFFS notification contains: importer and exporter details, product description (CN code, number of packages, net weight), EHC number, means of transport, expected date and time of arrival at the BCP, port of entry (BCP). Without an IPAFFS notification the BCP will not allow the consignment to proceed. Access to the IPAFFS system: <a href="https://www.gov.uk/guidance/import-of-animals-and-animal-products-from-non-eu-countries-online-service-ipaffs">GOV.UK — IPAFFS</a>.</p><p>As at 2026-04-18 check the current position on gov.uk — potential changes in connection with the UK-EU SPS Area.</p>

Border Controls at the BCP (Border Control Post) — What to Expect

<p>Consignments of dairy products classified as high-risk are subject to physical document and identity checks at the BCP. Checks may include: verification of the EHC, checking that the product matches the documents, sampling for laboratory testing (particularly for products from raw milk or new products). Products detained for testing may wait in the BCP cold store for several hours to several days — storage costs are borne by the importer.</p><p>The frequency of physical checks is specified by BTOM for the relevant risk category. Products with a low history of non-compliance from a given production establishment may be checked less frequently — but EHC and IPAFFS are always required. Cost of export customs clearance (Polish side): from £45 to £120. <em>Prices quoted are indicative ranges — exact quote after document review.</em></p>

HS Codes and Duty on Dairy Products Imported into the UK from Poland

Dairy products are classified under Chapter 04 of the Customs Tariff (HS). HS codes are identical in EU and UK tariffs — duty rates differ. Under the TCA (Trade and Cooperation Agreement EU–UK), dairy products of EU origin imported into the UK may benefit from tariff preferences (lower rate or 0%). However, the TCA contains tariff rate quotas (TRQ) for certain dairy product categories — once these are exhausted, higher MFN rates apply. The exporter must know whether their product falls within the quota and whether the UK importer has activated the correct preference in their declaration.

Main HS Codes for Dairy Products Exported to the UK

<p>Key HS codes for dairy products: HS 0401 — milk and cream (not concentrated); HS 0402 — concentrated milk and cream; HS 0403 — buttermilk, kefir, yoghurt, cream, sour milk; HS 0404 — whey; HS 0405 — butter and dairy fats; HS 0406 — cheese. Check the full CN code (8-digit) for your product in the HMRC Trade Tariff UK: <a href="https://www.trade-tariff.service.gov.uk/">trade-tariff.service.gov.uk</a> or in TARIC for exports from the EU.</p><p>Duty rates for dairy from the EU (under TCA) may be 0% for some products or within TRQ quotas — but may be higher outside the quota. The UK importer is responsible for applying the correct rate and activating any TRQ. Easy Clearance assists in coordinating between the Polish exporter and UK importer on preference documentation.</p>

Does Cheese and Butter from Poland Qualify for 0% Duty in the UK?

<p>Under the TCA, dairy products from the EU are subject to a system of tariff rate quotas (TRQ). This means the 0% rate applies up to a specified import volume per year — once the quota is exceeded, the conventional MFN (Most Favoured Nation) rate applies. TRQ quotas for dairy products are managed by the UK and monitored by HMRC. The UK importer must activate the TCA preference (and any TRQ number) in their customs declaration.</p><p>For the exporter: proof of preferential EU origin is required — a statement on the invoice (below €6,000) or REX (Registered Exporter) status for higher values. Without proof of origin the UK importer pays the full MFN duty rate, reducing the competitiveness of your product. Check the current status of TRQ quotas for HS 0406 (cheese) on the HMRC Trade Tariff website.</p>

What the current rules say

Exporting dairy from Poland to the UK requires — as of 2026-04-18 — an EHC issued by the District Veterinary Inspector and IPAFFS pre-notification by the UK importer at least 1 working day before arrival at the BCP. The UK-EU SPS Area (May 2025) may ultimately simplify these requirements, but formal changes have not yet entered into force — check the current position on gov.uk before every shipment. This article reflects the legal position as at 2026-04-18. Consult a customs broker before taking action.

FAQ — frequently asked questions

Does exporting dairy to the UK require an EHC health certificate?

As of 2026-04-18 yes — dairy products exported from Poland to the UK require an Export Health Certificate (EHC) issued by the District Veterinary Inspector. The EHC must be issued before dispatch. Check the current position on gov.uk — requirements may evolve in connection with the UK-EU SPS Area (May 2025).

What is IPAFFS and who submits the notification?

IPAFFS is the UK DEFRA system for pre-notifying consignments of animal products imported into the UK. The notification is submitted by the UK importer or their representative — not the Polish exporter. The notification must be submitted at least 1 working day before arrival at the BCP (Border Control Post).

Does the UK-EU SPS Area remove BTOM requirements for dairy?

Not fully — as of 2026-04-18 the UK-EU SPS Area agreement (May 2025) has not yet been formally implemented in regulations. Current BTOM requirements remain in force: EHC + IPAFFS. Check the current position at gov.uk/guidance/importing-animals-and-animal-products-from-the-eu-from-1-january-2021 before every shipment.

What HS codes do dairy products exported to the UK have?

Milk and cream: HS 0401–0402. Yoghurt and kefir: HS 0403. Butter: HS 0405. Cheese: HS 0406. Check the full 8-digit CN code for your product in the HMRC Trade Tariff: trade-tariff.service.gov.uk.

How much does customs clearance for dairy exports to the UK cost?

Export customs clearance (Polish side): from £45 to £120. Prices quoted are indicative ranges — exact quote after document review. Contact Easy Clearance: WhatsApp +44 7404 091503.

Official sources

• GOV.UK — Importing animals and animal products from the EU from 1 January 2021 — GOV.UK
• GOV.UK — IPAFFS registration and guidance — GOV.UK
• GOV.UK — Border Target Operating Model August 2023 — GOV.UK
• EU TARIC — customs tariff search — EC TAXUD