Importing Clothing from the UK to Poland 2026 – Customs Guide

Importing clothing from the UK – what changed after Brexit

Until 31 December 2020 the flow of clothing between the United Kingdom and Poland was unrestricted within the customs union – no declarations, no duties, no border checks. From 1 January 2021 the UK became a "third country" and every clothing shipment to Poland requires full import clearance: a declaration in the AIS/ICS2 system, payment of duty (where applicable), import VAT at 23%, and proof of origin.

For Polish clothing importers, online boutiques and bricks-and-mortar shops this means two things. First – clothing with confirmed UK origin within the meaning of the TCA origin protocol enters at a 0% duty rate, just as before. Second – non-UK clothing, i.e. sewn outside the United Kingdom and merely shipped through the UK, is subject to the full Common External Tariff – for most HS headings in chapters 61 and 62 this is 8% to 12%.

What "UK origin" means under the TCA

Under Article ORIG.3 of the TCA, goods have UK origin when they satisfy at least one of the following conditions: they are wholly obtained in the UK, or they have undergone sufficient processing (substantial transformation) in the UK. For garments in chapters 61 and 62 the "fabric forward" rule applies – the fabric or knit must be produced in the UK or the EU, and the garment must then be cut and sewn in the UK. Importing finished garments from Bangladesh that have merely been labelled in a London warehouse does not meet the origin requirements and is subject to 12% duty.

Duty rates for clothing – HS chapters 61 and 62

Poland, as an EU member state, applies the Common Customs Tariff. All clothing headings fall in chapters 61 (knitted and crocheted clothing) and 62 (woven clothing). Indicative rates for the most commonly imported items:

• 6101–6102 – knitted overcoats and jackets, men's/women's: 12%
• 6103–6104 – knitted suits, ensembles, knitted dresses: 12%
• 6105–6106 – knitted shirts (incl. polo shirts, collared T-shirts): 12%
• 6109 – cotton T-shirts: 12%
• 6110 – knitted sweaters, sweatshirts, pullovers: 12%
• 6115 – knitted tights, stockings: 12%
• 6117 – knitted scarves, shawls, accessories: 8.9%
• 6201–6202 – woven overcoats and jackets, men's/women's: 12%
• 6203–6204 – woven suits, blazers, trousers, dresses: 12%
• 6205–6206 – woven shirts and blouses: 12%
• 6211 – woven tracksuits and sportswear: 12%
• 6212 – bras, corsets, girdles: 6.5–8%
• 6217 – woven accessories (belts, cuffs, finished clothing components): 6.3%

All rates above fall to 0% if the goods have confirmed UK origin under the TCA and are supported by an exporter's statement on origin or the importer's own importer's knowledge. Without that document, the customs authority treats the goods as non-UK and applies the full CET rate.

Import VAT in Poland – 23%

Regardless of the duty rate, Poland charges import VAT at 23% on a base that includes: value of goods + duty + transport and insurance costs to the first place of destination in the EU. For example: a shipment of jackets worth £10,000 with UK origin, transport £800. Duty: £0 (0%). VAT base: £10,800. VAT: £2,484. A registered VAT taxpayer in Poland may reclaim this VAT in a JPK_V7 return – for VAT-registered shops, import VAT is effectively tax-neutral.

Rules of origin – how to avoid 12% duty

This is the most important point for a Polish importer. The fact that a supplier ships from a Manchester address does not mean the goods have UK origin. The TCA requires compliance with preferential rules of origin – i.e. actual transformation on UK (or EU) territory.

Substantial transformation – what it means in practice

For chapters 61 and 62 the rule is clear: cutting and sewing must take place in the UK (or the EU, as TCA allows cumulation). The fabric itself may come from the EU (e.g. from Italy) and the garment will have UK origin if it was cut and sewn in the UK. Simply importing finished garments from China, sewing on a British label and repacking them does not constitute sufficient transformation. In customs case law, "substantial transformation" means a change of tariff classification at the four-digit HS level – repacking does not change the HS heading.

Document confirming origin

To obtain clearance in Poland at 0% duty one of the following documents is required:

• Statement on origin – exporter's declaration on the invoice (text template from Annex ORIG-4 to the TCA). For shipments above €6,000 the exporter must hold REX (Registered Exporter) status or provide a reference number (GB-EORI + statement).
• Importer's knowledge – the Polish importer declares that they are familiar with the production structure and holds evidence of UK origin (factory invoices, fabric certificates, production records).

In the event of a post-clearance audit (usually up to 3 years after import) the absence of evidence will result in retroactive assessment of 12% duty + VAT on the duty amount + interest. For a clothing importer this can run to hundreds of thousands of Polish zloty, so it is worth keeping full factory documentation and origin statements from the first delivery.

Clothing labelling – CE, UKCA, composition, sizing

In the EU, clothing is subject to Regulation 1007/2011 on the labelling of textile products. Every garment must carry a permanent label in Polish (or EU-recognised pictographic symbols) containing:

• Fibre composition (e.g. 95% cotton, 5% elastane) with percentage accuracy
• Care instructions (washing, drying, ironing) in pictogram form
• Size in the European system (EU or cm)
• Manufacturer or importer (name and address)
• Country of manufacture ("Made in…")

UKCA vs CE – what changed

For most civilian clothing CE/UKCA marking is not required. Marking is required for: protective clothing (PPE – safety overalls, gloves, safety footwear), children's clothing under 36 months regarding cord/strap safety (standard EN 14682), and fire-resistant products. In the EU the CE mark applies; in the UK from 2025 UKCA applies – but CE marking is sufficient for clearance in Poland. If a UK supplier sells into the EU and has CE certification, there is no need to duplicate it.

UK vs EU sizing – do not confuse them

The most common mistake made by Polish clothing importers is allowing goods through with labels only in the UK sizing system. UK and European sizes are different scales:

• UK women's 8 = EU 36 / UK 10 = EU 38 / UK 12 = EU 40
• UK men's S = EU 46 / UK M = EU 48 / UK L = EU 50
• UK women's shoes 5 = EU 38 / UK 6 = EU 39 / UK 7 = EU 40

Shops in Poland must display EU sizing (or both systems). Distributing goods without a European-format size risks a complaint to UOKiK for breach of Regulation 1007/2011.

Documents for import clearance of clothing from the UK

The standard document pack required by a customs broker:

• Commercial invoice with itemised lines, values, currency, Incoterms (usually DAP or FCA)
• Packing list – list of packages, weights, dimensions, units per carton
• CMR (international consignment note) issued by the carrier
• Proof of origin – statement on origin on the invoice or in a separate document
• EORI of the Polish importer (PL-EORI)
• ENS declaration (Entry Summary Declaration) – submitted by the carrier or customs broker under the ENS/SSD procedure
• T1 transit MRN (if goods enter via port and travel unsealed to a warehouse in Poland)

Case study: Warsaw online boutique, UK supply

"Iwona" runs an online boutique in Warsaw and imports two pallets of clothing each month from a wholesaler in Manchester. Product mix: 450 cotton T-shirts (HS 6109.10), 180 knitted dresses (HS 6104.43), 120 denim jackets (HS 6203.42). Shipment value: £28,400, transport £650.

Scenario A – goods sewn in the UK from British knit
Wholesaler provides statement on origin. Duty 0%, VAT 23% on a base of £29,050 (£28,400 + £650) = £6,681 VAT (recoverable via deduction). Agency clearance: from £45 to £150 depending on the number of line items. Total: clearance cost £45–150, VAT £6,681 (recoverable).

Scenario B – goods sewn in Bangladesh, warehouse only in the UK
No UK origin, CET rate 12%. Duty: 12% × £28,400 = £3,408. VAT: 23% × (£28,400 + £650 + £3,408) = £7,466. Clearance £45–150. Additional cost vs Scenario A: £3,408 duty + £785 higher VAT = £4,193. Difference on a single shipment.

Conclusion: verify origin before placing an order. If the wholesaler cannot issue a statement on origin, consider an alternative supplier or recalculate the margin including 12% duty. Indicative import clearance at Easy Clearance is in the range of from £45 to £150 – exact quote after documents are received.

Most common mistakes by Polish clothing importers

• Declaration filed without statement on origin – the agent applies 12% duty; correction requires an amendment and can take weeks.
• Wrong HS code – classifying a cotton T-shirt as "other clothing" instead of 6109 changes the rate.
• No EU-format size labels – goods arrive but the shop cannot sell them without additional labelling.
• Wrong Incoterms – purchasing EXW instead of DAP means the importer must organise transport and UK export clearance themselves.
• No T1 transit when entering through a Dutch or German port to Poland – goods halt at the border pending an import declaration.

Cost of import clearance for clothing from the UK – indicative ranges

The cost of a customs broker's service in Poland depends mainly on the number of HS line items and documentation complexity. Indicative ranges:

• Simple shipment (1–3 HS lines, clear statement on origin): from £45 to £80
• Standard shipment (4–10 HS lines, statement on origin, CE for some garments): from £80 to £120
• Complex shipment (10+ lines, mixed origin, protective clothing with CE): from £120 to £150

Indicative ranges only – exact quote after documents are submitted. Third-party charges are additional: ENS (~£15–30), any T1 transit (if entry via port; see article on T1 Transit UK), import VAT (reclaimable for VAT-registered businesses).

Related topics

• T1 Transit UK – when required, what it costs – transit procedure for shipments entering via an EU port
• Import clearances PL – full scope of service for importers
• ENS/SSD declarations – securing goods entering the EU
• Export clearances – UK-side service for complete shipments
• Easy Clearance price list – full range of services and prices

FAQ – frequently asked questions by clothing importers from the UK

What the current official guidance means in practice

Duty rates, rules of origin and clothing labelling requirements may change – particularly in the context of the TCA review (planned every 5 years) and the evolving Windsor Framework. Always verify the latest guidance from HMRC and the Polish National Revenue Administration. The information in this article reflects the legal position as of April 2026.

Official sources

• Podatki.gov.pl: Customs duty and origin of goods — Polish National Revenue Administration, 2026
• European Commission: TARIC (common customs tariff) — 2026
• GOV.UK: Rules of origin for UK-EU trade — HMRC, 2026
• EUR-Lex: Regulation 1007/2011 on textile names and labelling — 2011