Export of windows and joinery to the UK – requirements, duties and UKCA [2026]

Poland is the largest exporter of windows in the EU ("Polish windows" is a brand in itself). The UK remains a key market despite Brexit. Exporters of joinery (windows, doors, blinds) must face two challenges: the new UKCA certification system and specific transport requirements (racks).

Customs classification and duty (0%)

Windows and doors are classified depending on the material. The good news is: virtually all windows from Poland have a 0% customs duty rate under the TCA agreement (subject to origin confirmation).

Most common CN codes:

• 3925 20 00 – Windows and their frames made of plastic (PVC).
• 4418 10 – Windows and their wooden frames.
• 7610 10 – Windows and their aluminium frames.
• 7308 30 – Steel doors and windows.

Note on origin: To apply the 0% rate, you must issue a Statement of Origin. If you manufacture windows in Poland but use profiles from China, you must check whether you meet the tariff change rule (CTH) or the non-EU input value limit (MaxNOM). Usually, assembly and glazing in Poland provide sufficient EU origin.

UKCA for construction products

Windows and doors are construction products. In the EU they fall under the CE system (CPR). In the UK they fall under the system UKCA.

• From 1 January 2025 (final date after several postponements) all windows placed on the UK market must bear the mark UKCA.
• If your windows are produced under the AVCP 3 system (most common for windows), you can use test results from a Polish notified laboratory (if recognised before Brexit) only during the transitional period.
• Ultimately: You must have a Declaration of Performance (DoP) compliant with British standards (BS EN).

Transport on racks – return problem

Windows are transported on metal racks. The racks are returnable packaging. The problem is their return to Poland.

• Declare stands as returnable packaging in the temporary clearance procedure or simply as returning goods (RGR).
• Many exporters "sell" racks to the client at the price of windows, then buy them back (invoiced) to avoid complicated customs procedures.

Summary

Exporting windows is profitable (0% duty) but requires monitoring UKCA certificates and rack logistics.

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.

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