Exporting goods to the UK - Complete 2026 Guide

Trade with the United Kingdom after Brexit has become a process requiring precise planning. As a customs agency, we support Polish exporters in navigating the complexities of both countries' customs systems. Please note that the following information is advisory and does not constitute legally binding advice.

Key stages of the export process

1. Registration and EORI number

Every company planning to export must have EORI number (Economic Operators Registration and Identification). It is essential for identifying the business in relations with EU and UK customs authorities. Our team can assist in verifying your number's status.

2. Classification of goods (CN Codes)

The correct customs tariff code (Combined Nomenclature) determines the level of customs duties in the UK and any restrictions (e.g. quotas, sanitary and veterinary requirements). Incorrect classification is the most common cause of delays.

3. Documentation and procedures

Preparing a correct Commercial Invoice with full details (Incoterms, net/gross weight, country of origin) is the foundation of effective clearance. It is also worth considering using certificates of origin to apply for preferential 0% rates.

📂 Guides in this category:

• Commercial invoice to the UK – 7 elements required by HMRC
• Errors on commercial invoice – 7 major faults that will hold your goods
• REX system and Statement of Origin – how to use 0% customs duty in exports to the UK?
• Commodity code (HS Code / CN) – how to avoid classification errors?
• Electronics export to the UK – plugs, UKCA and ROHS
• Export of construction materials to the UK – product certification
• Export of medical devices to the UK – registration with MHRA
• Export of tobacco products to the UK – Track & Trace and excise
• Export of industrial machines to the UK – UKCA, CE, declaration of conformity [2026]
• Export of windows and joinery to the UK – requirements, duties and UKCA [2026]
• Exporting cosmetics to the UK – UK REACH, UKCA and SCPN requirements [2026 Guide]
• Export of fertilisers and chemicals to the UK – UK REACH and precursors
• Export of timber and wood products to the UK – FLEGT and CITES
• Exporting furniture to the UK – customs, certificates and UKCA requirements [Guide 2026]
• Export of ceramics and glass to the UK – customs duty and heavy metals
• Export of toys to the UK – safety and UKCA marking
• Export of dietary supplements to the UK – registration and labelling
• Export of alcohol to the UK – excise, EMCS and duty stamps
• Export of pet food to the UK – veterinary requirements
• Food export (POAO) to the UK – meat, dairy and health certificates
• Export of clothing and textiles to the UK – high duty and labelling requirements
• Export of steel and metal products to the UK – quotas and 0% duty
• Export of fruits and vegetables to the UK – phytosanitary controls
• Export of car parts to the UK – Automotive post-Brexit
• Export customs clearance in Poland – step by step [Procedure 2026]

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 GOV.UK / HMRC, European Commission.

Official sources

• UK GOV (Export goods from the UK) — GOV.UK / HMRC, 2026-03-04
• EU Taxation & Customs Union — European Commission, 2026-03-04
• GOV.UK: Customs Declaration Service — GOV.UK / HMRC, 2026-03-04

FAQ - Frequently Asked Questions about Exporting to the UK

Does every shipment require customs clearance? Yes, since 1 January 2021, all trade between Poland and the United Kingdom is subject to customs control. However, this does not mean that every shipment will be physically inspected. How to avoid delays at the border? The key is to send documentation to the customs agent in advance, before the transport starts. This allows the MRN (Movement Reference Number) to be generated ahead of time. Can I submit the declaration myself? Submitting a customs declaration requires specialised software and access to systems such as AIS/PUE. Most companies use licensed customs agents' services.

Internal linking plan

- Learn more: Detailed export documentation - Understand the process: Export customs clearance step by step - Emergency situations: What to do if goods are stuck at the border? Do you need individual consultation? Order a free phone consultation with our customs agent