Importing goods from the UK to Poland - 2026 Guide

Bringing goods from the UK market to the European Union requires completing the full import procedure. As a customs agency, we assist Polish companies in efficiently releasing goods for circulation, minimising the risk of errors in customs and tax settlements.

Obligations of the Polish Importer

The United Kingdom is a third country for the EU, so goods from the UK go through full import clearance. A business in Poland must have: 1. EORI number PL: Issued by the National Revenue Administration. 2. EU VAT number (VIES): Required for tax settlements. 3. Source documents from the UK exporter: Invoice, packing list and documents confirming origin (TCA).

Step-by-step import clearance process

1. Arrival Notification (ENS/GMR)

Before the goods physically cross the border, the relevant GVMS references must be ready and, where required, an ENS declaration must be submitted in the EU systems.

2. Storage or Direct Clearance

Goods may be placed in a customs warehouse or cleared immediately upon arrival (clearance at the port or inland office).

3. Customs duties

Based on the invoice, the customs agency calculates the amount of customs duty and VAT. The importer is obliged to settle these payments before the goods are released, unless using a deferred procedure (e.g. Article 33a of the VAT Act).

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.

Operational watch-outs

Most delays come from inconsistent data between the commercial invoice, packing list, tariff classification, reference numbers and transport assumptions. Before shipment release, confirm who is responsible for clearance, whether the data set is complete and when the declaration must be filed.

Documents and data to prepare

The minimum working pack worth preparing before speaking to customs support or filing a declaration includes:

• commercial invoice with a complete goods description
• packing list with quantities, weight and package count
• HS/CN code and origin information
• EORI number and the party responsible for the declaration

Practical notes for UK-PL operators

For regular flows, keep a stable data template: goods description, HS code, origin, Incoterms, carrier details and source documents. This shortens response time and reduces border corrections.

Official sources

• UK GOV (Importing into the UK) — GOV.UK / HMRC, 2026-03-04
• EU Taxation & Customs Union — European Commission, 2026-03-04

FAQ - Import from the UK

Do I have to pay customs duty on goods purchased in the United Kingdom? Not automatically. Under the Trade and Cooperation Agreement (TCA), the 0% rate applies only to goods that meet the UK-EU preferential rules of origin, provided preference is claimed on the customs declaration and the importer holds proof of origin (a statement on origin from the exporter on an invoice or other commercial document, or the importer's knowledge). Otherwise the standard EU (MFN) duty rate applies. What is the VAT rate on imports from the UK? The standard VAT rate on imports to Poland is 23%. However, some product groups have lower rates (e.g. food, medicines). How long does import clearance take? There is no fixed, officially guaranteed clearance time. It depends on complete and consistent documents, correct tariff classification, whether the declaration was lodged in advance and any customs checks. Plan your UK import with our expert.