Importing Food from the UK to Poland 2026 – SPS Controls Explained

Why is importing food from the UK more complex than other goods?

Importing food from the United Kingdom to Poland (and more broadly to the European Union) differs from importing other goods in one crucial respect: sanitary and phytosanitary (SPS) checks. After Brexit the UK became a "third country" for the EU, meaning that every food consignment must pass through a Border Control Post (BCP) — a designated border inspection point equipped with vets, phytosanitary inspectors and laboratories.

Since October 2024 the UK's BTOM (Border Target Operating Model) has been fully in force, similarly introducing full SPS checks on food imports from the EU to the UK. In 2026, with BTOM Phase 5, the system is fully integrated and enforced — no food consignment will pass without pre-notification and the correct certificate.

Food categories — POAO, HRFNAO, low-risk, high-risk

The first question to ask for every consignment: which category does my product fall into? The answer determines the set of required documents, the intensity of controls and the cost of clearance.

POAO — Products of Animal Origin

POAO (Products of Animal Origin) are animal-derived products: meat (fresh, frozen, processed), poultry, fish, milk, dairy products (cheese, yoghurt, butter), eggs, honey, gelatine, collagen, and composite products containing animal components (e.g. cheese pizza, meat-stock soups).

All POAO require:

• An Export Health Certificate (EHC) issued by an Official Veterinarian (OV) in the exporting country
• Pre-notification in IPAFFS (for imports to the UK) or TRACES NT (for imports to the EU)
• Inspection at a BCP — documentary always, identity and physical checks at a frequency depending on the risk category
• The producing establishment must be approved by the destination country (approved establishment) with a unique number

HRFNAO — High Risk Food Not of Animal Origin

HRFNAO is high-risk food that does not come from animals, but is subject to enhanced controls due to a history of contamination (mycotoxins, pesticides, Salmonella, aflatoxins). This category includes, among others: groundnuts, dried figs from Turkey, pepper from Vietnam, chilli pepper from India, sesame from certain countries, herbs and spices from Egypt, and turmeric.

The HRFNAO list is updated by EU Regulation 2019/1793 (and its UK equivalent). A health certificate is required for HRFNAO, often together with laboratory test results (certificate of analysis).

Plant products — phytosanitary

Fresh fruit, vegetables, cut flowers, seeds, potted plants, timber and wood products require a Phytosanitary Certificate issued by the plant protection authority (in the UK: APHA — Animal and Plant Health Agency; in Poland: PIORiN).

These products are also divided into risk categories:

• High-risk plants — require a certificate and full SPS inspection (e.g. potatoes, citrus, certain stone fruits)
• Medium-risk — phytosanitary certificate, spot checks
• Low-risk — generally exempt from a certificate (e.g. bananas, pineapples, dates)

Low-risk food

The low-risk category covers most processed non-animal food not classified as HRFNAO: confectionery, biscuits, pasta (without eggs), breakfast cereals, coffee, tea, mineral water, soft drinks, canned vegetables, jams, honey (note — honey is POAO!), dairy-free chocolate.

This category does not require a health certificate, but EU/UK food safety rules, labelling requirements (allergens, nutritional values) and tariff classification still apply.

BTOM and SPS checks — step by step

The food border control model is almost a mirror image on both sides of the Channel. Here is the process for imports from the UK to the EU.

Step 1 — pre-notification (TRACES NT / IPAFFS)

At least 24 hours before the goods arrive (for POAO and HRFNAO) the importer or their representative must register the consignment in:

• TRACES NT — for imports to the EU (including Poland)
• IPAFFS (Import of Products, Animals, Food and Feed System) — for imports to the UK

Pre-notification generates a CHED (Common Health Entry Document) number — the document that "follows" the consignment through the entire inspection process. There are four types of CHED:

• CHED-A — live animals
• CHED-P — products of animal origin (POAO)
• CHED-PP — plants and plant products
• CHED-D — feed and high-risk food not of animal origin (HRFNAO)

Step 2 — documentation check and scan

On arrival at the BCP, the inspector scans the CHED QR code, verifies the EHC / phytosanitary certificate, commercial invoice, consignment note (CMR), packing list and statement of origin. They check that the producing establishment is on the approved establishments list.

Step 3 — identity check

The inspector compares seals, labels and markings against the documents. For POAO the container temperature (cold chain) and compliance of packaging with EU/UK standards are also checked.

Step 4 — physical check (partial or laboratory)

The most time-consuming part: breaking the seal, taking a sample, and potentially microbiological, chemical or molecular testing. The frequency of physical checks depends on the category:

• High risk (fresh meat, fish, eggs): 15–100% of consignments
• Medium risk (dairy products, processed POAO): 1–30%
• HRFNAO on the enhanced controls list: 10–50%

Step 5 — clearance and release

After a positive inspection the CHED is issued as "validated" — only then can the customs broker finalise customs clearance (import declaration in CDS UK or AIS/CBAM in Poland). The driver receives permission to continue.

BCP — at which border point should food be cleared?

Not every border crossing is a Border Control Post. Food must be directed to designated BCPs equipped with the appropriate authorities (Port Health Authority, APHA in the UK; WIH, WIJHARS, PIORiN in Poland).

Key BCPs for UK-EU traffic (as at 2026):

For a typical UK→Poland lorry route: the consignment leaves England via Dover/Folkestone, enters the EU at Calais (French BCP), and travels in transit (T1) to Poland. The SPS check takes place in Calais or — if the transport is under a transit procedure — at the place of unloading in Poland, provided the location is a designated inspection point.

Documents — complete list

For a typical POAO consignment from the UK to Poland the importer must have:

1. Export Health Certificate (EHC) — original, signed by an OV in the UK, translated into English and the official language of the destination EU country (or multilingual form)
2. CHED-P (generated in TRACES NT after pre-notification)
3. Commercial invoice — value, currency, Incoterms, goods description, HS code
4. Packing list — with weights and quantities
5. Consignment note (CMR)
6. Statement of origin / preferential origin statement — to benefit from the TCA zero rate
7. EORI of the importer (Polish or other EU)
8. VAT number of the importer
9. Customs declaration — submitted electronically in AIS (Poland)
10. For HRFNAO — certificate of analysis from an accredited laboratory
11. For plant products — Phytosanitary Certificate
12. For alcohol and tobacco — excise documents (e-AD, SAD, eWD)

Customs duty and VAT on food

Duty — how to check the rate

You can check the duty rate for a specific product in the UK Trade Tariff (trade-tariff.service.gov.uk) or the Polish tariff ISZTAR4 (podatki.gov.pl). You need the 10-digit CN/HS code.

For imports from the UK to Poland, a preferential zero rate applies under the TCA (Trade and Cooperation Agreement), provided the rules of origin (preferential origin) are met and a statement on origin is attached to the invoice or an EUR.1 certificate is provided.

Sample HS codes and rates (import to the EU, TCA preference = 0%, MFN rate without preference):

Note: Some products (meat, sugar, butter) are subject to tariff rate quotas (TRQs). Once the quota is exhausted, the MFN rate applies — even under the TCA.

VAT on food

VAT on import is levied in the destination country. Rates:

• UK: most basic food — 0% zero-rated (bread, meat, vegetables, milk). Confectionery, fizzy drinks, "luxury" food, chocolate biscuits — 20%.
• Poland: basic food (bread, meat, milk, fruit, vegetables) — 5%. Processed food, confectionery, drinks — 23%. Some organic and dietary products — 8%.

Import VAT is deductible for registered VAT businesses, which in practice means the effective cost for B2B is only customs duty plus the broker's fee.

Excise duty — alcohol and tobacco

Alcohol and tobacco products are subject to excise duty in addition to customs duty and VAT. Rates are set by HMRC in the UK and the Ministry of Finance in Poland. Some examples (Polish rates, 2026):

• Spirit: 7,248 PLN per hl of pure alcohol
• Wine: 201 PLN per hl
• Beer: 9.43 PLN per hl per degree Plato
• Cigarettes: specific component + 32.05% of retail selling price

Importing alcohol and tobacco requires the status of a registered consignee or a tax warehouse. Goods circulate under the duty-suspension procedure (e-AD) until released for consumption.

Common mistakes made by food importers

1. Late pre-notification — a CHED submitted at the last minute (less than 24 hours) may be rejected. The transport waits at the border, detention costs rise (from £50 to £100/hour).
2. Wrong HS code — incorrect classification leads to incorrect duty and VAT. HMRC/KAS may require a corrected declaration and charge interest.
3. EHC signed by an unauthorised vet — the certificate must be signed by an Official Veterinarian, not a private vet. The inspection rejects the consignment.
4. Non-approved establishment — the producer is not on the approved establishments list of the destination country. Goods are returned or destroyed.
5. Wrong transport temperature — for chilled/frozen products continuous monitoring is required. A broken cold chain means rejection.
6. No statement on origin on the invoice — even if the product qualifies for TCA, without the statement the full MFN rate is applied. A loss of several percentage points of value.
7. Forgotten certificate of analysis for HRFNAO — without a laboratory certificate the control holds the goods pending sampling and analysis (3–7 days).
8. Wrong route — no BCP — choosing a crossing without the appropriate BCP results in a diversion and extra costs.

Case study — importing Scotch whisky to Poland

Situation: a Polish distributor imports pallets of single malt whisky (24 bottles × 0.7 l × 40% ABV) from a Scottish distillery. Goods value £8,000, route Edinburgh → Dover → Calais → Poznan.

Process:

• The distillery (approved establishment) issues a commercial invoice with a statement of preferential origin (TCA)
• The UK customs broker opens a T1 transit procedure and submits the export declaration
• The driver boards the ferry at Dover and arrives at Calais
• The French customs agent registers entry; CHED is not required (whisky is low-risk food), but an import declaration (or further T1 transit) is
• Goods travel T1 to Poland, unloaded at an excise duty warehouse (whisky under duty suspension — e-AD)
• In Poland: release for consumption, excise duty paid (7,248 PLN × 0.0672 hl pure alcohol × pallet = approx. 23,000 PLN per pallet of 600 bottles), 23% VAT, 0% duty (TCA)

Logistics and customs costs (indicative): transport £850, T1 UK £300, UK export clearance £55, Poland import clearance £65, excise warehouse handling £80. Total approx. £1,350 + public levies (excise ~£4,500, VAT 23% on customs value + excise = approx. £2,800).

Time: 36–48 hours from loading to unloading. If the whisky were HRFNAO or POAO, add SPS inspection time at the BCP (4–24 hours).

How easyclearance.pl supports food importers

We handle export clearances in the UK and import clearances in Poland, manage pre-notifications in IPAFFS and TRACES NT, coordinate the issuance of EHCs and phytosanitary certificates in cooperation with OVs and APHA, and submit customs declarations with HS codes and TCA origin preference statements. We operate 24/7 — the driver moves from the moment documents are handed over.

Check our customs services offering, compare prices with our UK-Poland clearance price list or read about BTOM Phase 5.

FAQ — frequently asked questions

Can I register food myself in IPAFFS / TRACES NT?

Technically yes — a Government Gateway account (UK) or TRACES NT account (EU) is required, together with registration as a food importer. In practice 90% of businesses instruct a customs broker, because a single CHED error can mean dozens of hours of detention.

How much does an Export Health Certificate cost?

An EHC issued by an Official Veterinarian in the UK typically costs from £85 to £200 depending on the complexity of the consignment. Add the cost of the vet's visit to the establishment if they are not a regular contractor.

What is an approved establishment and how do I know if my supplier is on the list?

An approved establishment is a facility producing POAO that has been approved by the destination country. The list is published by the European Commission (DG SANTE) and DEFRA (UK). Each approved establishment has a unique number (e.g. "UK 1234 EC"), which must appear on the packaging and in the EHC.

Can I import small quantities of food without SPS controls?

For commercial purposes — no, regardless of quantity. For personal parcels (non-commercial consignments up to 2 kg/person for unrestricted products) there are exceptions, but since 2024 the ban on importing meat and dairy products from the EU to the UK (and vice versa) for private individuals has been tightened.

What VAT rate will I pay on food imports to Poland?

Basic food (meat, milk, bread, vegetables, fruit) — 5%. Processed food and confectionery — 23%. Some dietary products and baby food — 8%. You can check the exact rate in the Polish VAT Act (Schedule 10) or contact our team.

How long does an SPS check at a BCP take?

Documentary check alone — 30–60 minutes. Identity + physical check — 2–6 hours. If samples have been sent to a laboratory — 3–7 days (goods wait in the controlled zone). For high-risk POAO with a full physical check, allow a full working day.

Does the Brexit TCA cover all food products?

The TCA removes duties but does not remove SPS controls. The zero duty rate applies only to products meeting the rules of origin — e.g. whisky must be distilled and bottled in the UK from British grain. Beef must come from animals born, raised and slaughtered in the UK. Products made from imported raw materials may not qualify for the preference.

What the current official rules mean in practice

SPS rules, HRFNAO lists, duty rates and VAT may change. Always check the current regulations in official sources. The information in this article reflects the legal position as at April 2026.

Official sources

• GOV.UK: Border Target Operating Model (BTOM) — DEFRA, 2026
• GOV.UK: IPAFFS guidance — APHA, 2026
• TRACES NT — European Commission, 2026
• UK Trade Tariff — HMRC, 2026
• ISZTAR4: Customs Tariff — Ministry of Finance, 2026
• EU Regulation 2019/1793 — HRFNAO, 2026