Importing Jewellery and Watches from the UK to Poland 2026

HS codes for jewellery – Chapter 71

The customs classification of jewellery and goldsmith's articles is based on Chapter 71 of the Harmonised System (HS) — "Natural or cultured pearls, precious or semi-precious stones, precious metals, metals clad with precious metal and articles thereof; imitation jewellery; coin". Correct assignment of the HS code is critical because it determines the import duty rate. An incorrect classification can result in additional duty or problems at the border.

The most important HS 71 subheadings for imports from the UK:

HS codes for watches – Chapter 91

Watches and watch movements are classified in Chapter 91 of the HS. Importing watches from the UK to Poland attracts lower duty rates than jewellery — most categories are 0–4.5%.

TCA – Preferential 0% duty on imports from the UK

The Trade and Cooperation Agreement (TCA) between the EU and the United Kingdom allows a zero duty rate when importing jewellery and watches from the UK, provided the goods have documented UK origin. This means they were manufactured or substantially processed in the United Kingdom.

How to document UK origin:

• Statement on invoice — for consignments worth up to £6,000 the exporter may self-certify origin on the commercial invoice.
• REX statement (Registered Exporter) — for consignments above £6,000 the exporter must be registered as a REX with HMRC.
• EUR.1 certificate — an alternative document issued by the UK customs authority.

Note: jewellery manufactured outside the UK (e.g. in China or India) and merely distributed by a British seller does not qualify for TCA preference. The rules require a sufficient degree of processing (usually a change of tariff heading at the 4-digit level).

Hallmarking – UK precious metal assay marks

The United Kingdom has one of the oldest and most rigorous hallmarking systems for precious metals in Europe. Gold, silver and platinum articles intended for sale in the UK must be stamped by one of four Assay Offices:

• London Assay Office — mark: leopard's head
• Birmingham Assay Office — mark: anchor
• Sheffield Assay Office — mark: crown
• Edinburgh Assay Office — mark: castle

When importing such jewellery to Poland, the hallmark serves as proof of metal fineness and facilitates customs classification. A UK hallmark is not required by Polish customs law, but it is an important element of documentation for wholesale and retail importers.

In Poland, articles of precious metals must meet the requirements of the Polish Act on Precious Metal Articles — every commercially imported item must bear an assay mark or hold a certificate from the Polish Assay Office (Probiernia).

Authenticity certificates for luxury watches

Importing luxury watches (Rolex, Omega, Breitling, Patek Philippe etc.) requires particular care. Customs may request additional documents confirming authenticity, especially where the consignment value exceeds €10,000.

Required / recommended documents:

• Manufacturer Certificate of Authenticity — warranty card with serial number
• Invoice from an authorised dealer — invoice issued by the official distributor
• Photographic documentation — photographs of the serial and reference numbers
• Appraisal / valuation — for very high-value items customs may require an independent valuation

The absence of an authenticity certificate for a luxury watch can result in the goods being detained by customs and an investigation being opened — particularly in the context of combating counterfeits (EU Regulation 608/2013).

VAT on importing jewellery and watches

The importer pays import VAT in Poland at 23%. The VAT base is the customs value of the goods plus the duty. Formula:

VAT = (customs value + duty) × 23%

Example: gold jewellery, customs value £3,000, duty 3% (£90). VAT = (3,000 + 90) × 23% = £710.70.

If you are an active VAT payer and the goods are intended for business purposes, import VAT is deductible in your VAT return. In practice the effective cost is only the duty and the customs broker's fee.

Documents required when importing jewellery and watches

• Commercial Invoice — with goods description (metal type, stones, weight), customs value, serial numbers for luxury watches
• Packing List — contents list with gross/net weights
• Proof of origin — statement on invoice or REX/EUR.1 when claiming 0% duty (TCA)
• Authenticity certificate — for luxury watches and jewellery with certified gemstones
• Kimberley Process Certificate (for diamonds) — mandatory for rough and polished diamonds; certifies that stones do not originate from conflict areas

Customs clearance costs for jewellery and watches

Customs clearance for jewellery and watch imports from the UK is a standard import procedure. Easy Clearance service fees range from £45 to £150 per customs declaration. Indicative price range — exact quote after document submission.

For luxury watch or high-value jewellery imports additional costs may arise:

• Additional customs value verification (+1–3 days)
• Physical examination fee (if ordered by customs)
• Storage costs if goods are detained

For standard bulk orders from established suppliers the entire process (from document submission to goods release) takes 2–8 hours. Easy Clearance specialises in fast clearances — your driver can move.

FAQ — Importing jewellery and watches from the UK

Does importing jewellery from the UK require special permits?

For most gold, silver and platinum jewellery no additional permits are required. Exceptions include items containing CITES-protected materials (coral, ivory, tortoiseshell) — these require a CITES permit. Diamonds are subject to the Kimberley Process Certificate requirement. All other jewellery follows the standard import procedure.

How is the customs value of jewellery verified on import?

The customs value is primarily the transaction price (paid or payable) plus transport and insurance costs to the EU border. Customs may challenge the value if it appears unusually low relative to the market value of the goods. For luxury jewellery it is advisable to have an independent appraisal or a manufacturer's confirmation.

Can I import jewellery as a private individual without paying duty?

Yes — private individuals benefit from a de minimis relief up to €150 per consignment. Above that threshold the full import procedure applies: duty plus VAT. For gifts from private persons the threshold is €45. These limits apply to non-commercial purchases — commercial importers cannot use de minimis relief.

Official sources

• UK Trade Tariff — HMRC, 2026
• TARIC: EU Customs Tariff — European Commission, 2026
• The Assay Office London — Hallmarking
• GOV.UK: Kimberley Process Certification Scheme