Intrastat After Brexit 2026 – What Changed for Polish Companies Trading with the UK

Before Brexit, trade between Poland and the United Kingdom was intra-EU trade – it required no customs clearance, and the only statistical obligation was the Intrastat declaration. Since 1 January 2021 everything changed. The UK left the European Union, and with it the EU Intrastat system.

For Polish companies this means not only new customs obligations, but also a fundamental change in approach to statistical reporting. This article explains what changed, what still applies, and how to correctly document UK trade flows in 2026.

What Was Intrastat and Why Did It Cover UK Trade?

The Intra-EU Trade Statistics System

Intrastat is the EU system for collecting statistical data on the movement of goods between EU Member States. It applies to companies that exceed a set threshold for the value of dispatches or arrivals of goods to/from other EU countries.

In Poland the obligation to submit Intrastat declarations arises when the annual value of dispatches or arrivals exceeds the basic threshold set each year by GUS (the Central Statistical Office) – in 2026 this is PLN 6 million for arrivals and PLN 2.7 million for dispatches. Declarations are submitted to the Tax Administration Chamber by the 10th day of the month for the previous month.

Before Brexit the United Kingdom was a full EU member, which meant that deliveries to the UK were classified as intra-Community supplies of goods (ICS) and purchases from the UK as intra-Community acquisitions of goods (ICA). Both categories were subject to Intrastat declarations (where the threshold was exceeded) and transactions were exempt from customs duties.

Brexit = End of Intrastat for UK Trade

What Changed from 1 January 2021?

When the Brexit transition period ended (31 December 2020, 23:00 CET) the United Kingdom ceased to be an EU country. The consequences for Intrastat were immediate:

• Dispatches to the UK are no longer ICS – they became exports outside the EU, requiring an export customs declaration (EX) in the AES/CELINA system.
• Arrivals from the UK are no longer ICA – they became imports from outside the EU, requiring import clearance with duty and VAT assessments.
• Intrastat declarations for the UK – not submitted since January 2021. Only transactions with EU countries are subject to Intrastat.

UK Replaced Intrastat with Customs Declarations in CDS

After Brexit the United Kingdom implemented its own customs system – CDS (Customs Declaration Service), which replaced both the EU's CHIEF system and the intra-EU Intrastat statistics system on the UK side. Every commercial transaction with the EU (including Poland) now requires a full customs declaration on the UK side:

• On import into the UK: an import customs declaration with an MRN, duty assessed under the UK Global Tariff, and import VAT.
• On export from the UK to the EU: an export declaration generating an export MRN, required to confirm export for VAT purposes.

Data from customs declarations replaces Intrastat statistics on the UK side. HMRC publishes it on the UK Trade Info portal (uktradeinfo.com), where aggregate data on UK trade with individual countries can be checked.

What Still Applies to Polish Companies After Brexit?

Intrastat for EU Trade – Still Mandatory

Poland's trade with the remaining 26 EU countries is still subject to the Intrastat system. If your company trades with Germany, France, the Netherlands or other EU countries and exceeds the Intrastat thresholds, the declaration obligation remains unchanged.

Customs Declarations for UK – New Obligation from 2021

For transactions with the UK, the Polish company (or its customs broker) must submit:

• On export to the UK: an export declaration (EX) in the Polish AES system. Once the declaration is accepted the system generates a MRN (Movement Reference Number). After export confirmation (IE599 message) the exporter may apply the 0% VAT rate for exports.
• On import from the UK: an import declaration in the Polish CELINA system with duty assessed (under the EU Customs Tariff) and import VAT.

If you have no experience with customs clearance it is worth engaging a customs broker specialising in UK–PL trade. Errors in a customs declaration can result in goods being held up, financial penalties or loss of the right to deduct VAT.

Operational Changes for Companies Exporting to the UK

Companies that before 2021 regularly shipped goods to the UK with no customs formalities had to adapt their operational processes:

• Clearance time: whereas previously there was no procedure at all, now clearance takes a few hours (simplified procedure) to several days (standard procedure).
• Additional costs: UK import duty (under the UK Global Tariff; for goods of Polish/EU origin the rate is 0% under TCA), UK import VAT, customs broker fees (from £45 to £120 per export declaration on the PL side; indicative figures – exact quote on submission of documents).
• Documentation: commercial invoice, packing list, declaration of origin (if goods meet TCA rules of origin), and any special certificates (veterinary, phytosanitary).
• EORI: the Polish exporter needs a Polish EORI number; the UK importer needs a GB EORI.

How to Check UK–Poland Trade Statistics?

UK Trade Info – the UK Equivalent of Intrastat

Since the UK left the EU Intrastat system, UK trade statistics are now available through the UK Trade Info portal run by HMRC. There you can check:

• The value and volume of UK imports/exports with individual countries (including Poland).
• Data by CN/HS codes – which product categories dominate in trade.
• Monthly trends – useful for market analysis and expansion planning.

On the Polish side, data on exports to the UK and imports from the UK can be found in GUS statistics (foreign trade) and in the Eurostat system as trade with third countries.

Practical Tips for Companies Trading with the UK

If your company regularly exports to or imports from the UK, here is a list of key actions:

1. Make sure you have an EORI number – both the Polish company (PL-EORI) and the UK partner (GB-EORI) need an EORI number for customs clearance.
2. Check your commodity classification – every product must have an HS (CN) code. The HS code determines the duty rate and any certification requirements. Check with our article on HS codes.
3. Verify TCA rules of origin – if your goods satisfy the rules of origin under the TCA (UK–EU), the duty rate is 0%. Without a declaration of origin the importer will pay the full MFN duty.
4. Adapt your commercial invoices – the invoice must contain value, commodity description, HS code, country of origin and delivery terms (Incoterms). More in our article on commercial invoice errors.
5. Plan clearance time and costs – include the broker fee and clearance time in your freight cost calculation.

Official Sources

• GOV.UK: UK Trade Tariff
• UK Trade Info (HMRC)
• GUS: Intrastat System

Frequently Asked Questions (FAQ)

Do I still need to submit Intrastat for deliveries to the UK after Brexit?

No. Since 1 January 2021 the United Kingdom is no longer an EU country. Deliveries to the UK are not ICS and are not subject to Intrastat declarations. Instead, an export customs declaration (EX) in the AES system is required, which generates an MRN. Intrastat applies only to trade with the remaining 26 EU countries.

What documents replace Intrastat when exporting to the UK?

When exporting to the UK, instead of an Intrastat declaration you need: a commercial invoice, packing list, export customs declaration EX (generates MRN), declaration of origin (if TCA applies) and export confirmation IE599. This documentation is required both for border clearance and for applying the 0% VAT rate on exports.

What is UK Trade Info and does it replace Intrastat on the UK side?

UK Trade Info is a statistical portal run by HMRC that aggregates UK trade data based on customs declarations in the CDS system. It replaces the Intrastat function on the UK side – instead of separate statistical declarations, data is automatically drawn from customs declarations. The portal is public and free; it allows analysis of UK trade with individual countries by CN/HS codes.