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Customs duty and VAT on imports from the UK - Rules and Settlements [2026]
Incorrect assumptions about duty rates or improper VAT settlement can negatively affect the profitability of your transactions.
Read moreExport customs clearance to the UK - Procedures and Formalities [2026]
Export clearance to the UK starts with correct commercial and transport data long before the truck reaches the border terminal.
Read moreExport documentation PL-UK - What you need to prepare? [2026]
Even the smallest typo in the EORI number or incorrect net weight can cause hours of clarifications with customs authorities.
Read moreImporting goods from the UK to Poland - 2026 Guide
As a customs agency, we assist Polish companies in efficiently releasing goods for circulation, minimising the risk of errors in customs and tax settlements.
Read moreBorder Target Operating Model (BTOM) – new UK border control rules [2026]
BTOM defines what documents, controls and procedures are required when importing goods into the UK.
Read moreCustoms agent in Poland or the UK? Who do you need for clearance? [2026]
This is one of the most common questions we hear: "Can't my Polish agency handle everything?" The short answer is usually no.
Read moreCDS vs CHIEF system – revolution in UK customs. What you need to know? [2026]
It has been fully replaced by CDS (Customs Declaration Service). From 2024 CHIEF is history (for import and export). It was old, text-based ("green screen"), but everyone knew it.
Read moreInward Processing procedure – how to avoid paying customs during production? [2026]
to the UK or Switzerland) – paying duty on import is a waste of money. steel from China, electronics from the USA), processes them in Poland, and then sells the finished product back outside the EU (e.g.
Read moreReturned Goods Relief from the UK – how to avoid paying duty again? [2026]
The customer did not collect the parcel, the goods were defective, or simply exercised the right of return in e-commerce. Selling to the UK involves the risk of returns.
Read moreAEO status – does it speed up customs clearance? Authorised Economic Operator [2026]
In return, it receives privileges. A company holding this certificate is regarded by Customs Authorities as reliable, solvent, and secure. AEO (Authorised Economic Operator) is the status of a "trusted trader".
Read moreEORI number PL vs EORI GB – why do you need both numbers post-Brexit? [2026]
A key element of this procedure is EORI number (Economic Operators Registration and Identification).
Read moreEORI number – how to obtain, verify and when it is essential? [Compendium 2026]
If you trade with Great Britain, you often need two independent numbers: EU (PL) and British (GB). After Brexit, the situation became more complex: one EORI number is no longer sufficient.
Read moreWhat is a GMR number and how to generate it in the GVMS system? [2026]
GMR is a unique shipment identifier generated by GVMS (Goods Vehicle Movement Service), which allows the vehicle to enter the UK.
Read moreENS Declaration (Safety & Security) from 31 January 2025 – guide for carriers
ENS is the pre-arrival safety and security filing required for goods entering the UK.
Read moreRoRo clearance vs port clearance – what is the difference for transport to the UK? [2026]
Because road transport to the UK often runs under the RoRo (Roll-on/Roll-off) model, which demands speed and tight coordination. Sending a container to China can be simpler than sending a lorry to Dover.
Read moreLess-than-truckload (LTL) transport to the UK – customs challenges for groups [2026]
However, post-Brexit UK transport has introduced new risks: Collective responsibility. The cost is low because you share it with others. Your pallet travels on a trailer with 30 other pallets from different shippers.
Read moreISPM 15 wooden pallets – mandatory requirement for transport to the UK [2026]
After Brexit, wooden packaging used in UK-EU movements must comply with ISPM 15. Missing treatment or marking can stop a shipment at the border even when the customs paperwork itself is otherwise correct.
Read moreDocuments for drivers post-Brexit – what must a trucker travelling to the UK have? [2026]
Today, the driver is effectively a "customs document courier." One missing code on the phone means no boarding the ferry. Previously, an ID card and CMR were sufficient.
Read moreTransport Warsaw – London. Time, cost and customs duty [Guide 2026]
Hundreds of vans and trucks use it every day. The Warsaw-London route is one of the busiest Poland-UK transport corridors. Export Clearance (Warsaw): You can do this at the Customs Office (e.g.
Read moreUK ports – Dover, Felixstowe, Southampton. Where is your cargo headed? [2026]
Goods are cleared differently in Dover than in Felixstowe. Choosing the port of entry is a strategic logistics decision. Every good must cross water.
Read moreWhat is CDS (Customs Declaration Service)? [2026]
CDS is HMRC's customs declaration platform used to handle UK import and export filings after the CHIEF migration.
Read moreWhat is MUCR (Master Unique Consignment Reference)? [2026]
MUCR is a master shipment reference used to group multiple consignments under one logistics envelope.
Read moreHow long does export and import customs clearance take? [2026]
In an ideal world: 15 minutes to 2 hours. Export from PL: Standard mode: The authority officially has 2 hours for release of goods from the moment the declaration is accepted.
Read moreCustoms inspection (examination) – what to do when the vehicle is stopped? [2026]
Sometimes unloading at the customs warehouse is required (cost borne by the goods owner). Cooperate with: The driver must open the trailer.
Read moreWhat is a Certificate of Origin? [2026]
It looks like a banknote (paper with guilloche). This is an official document issued by the Chamber of Commerce (in Poland KIG), confirming the country of origin of the goods.
Read moreWhat is T1 (Transit Procedure)? [2026]
T1 allows non-EU goods to move across several countries without paying import duty at every border on the route.
Read moreHow to appeal a customs decision? [2026]
Formal appeal: You have the right to appeal the decision to a higher authority (Director of the Chamber in PL, Tribunal in the UK).
Read moreWhen is an EORI number required? [2026]
An EORI number is required whenever a business or other party appears in a customs procedure for import or export.
Read moreWhat is the difference between customs duty and VAT on imports? [2026]
Most goods PL-UK have a 0% rate (thanks to the TCA).. For the company, this is COST (usually non-deductible, increases purchase price).. Depends on type of goods (HS code) and of origin..
Read moreFreeport – what is it post-Brexit? [2026]
Teesside, Liverpool, Thames) where customs and tax regulations are relaxed. These are special economic zones (e.g. The UK government reactivated the concept after Brexit Freeports.
Read moreWhat do Route 1, Route 2, Route 6 mean in clearance? [2026]
The customs system (CHIEF/CDS) automatically assesses risk and assigns a "Route" to the declaration. If your clearance takes longer than 10 minutes, you have probably hit Route 1 or 2.
Read moreCustoms penalties in the UK – amounts and reasons? [2026]
Illegal immigrants – For transporting illegal persons, driver and company face penalties up to £10,000 per person.
Read moreWhat is CPC (Customs Procedure Code)? [2026]
CPC tells customs which procedure applies to the goods, for example standard import, export or a relief procedure.
Read moreWhat is DUCR (Declaration Unique Consignment Reference)? [2026]
If a UK agent asks: "What is your Dooker?", they mean DUCR. In the system GVMS often DUCR (or MRN) is entered to link the declaration with the vehicle.
Read moreTemporary export of equipment (ATA Carnet) – fairs and tools [2026]
laptop, camera, trade fair stand, hydraulic wrench), do not do a regular export! If you are travelling to the UK with equipment that will return (e.g.
Read moreWhat is CHIEF (Customs Handling of Import and Export Freight)? [2026]
Do not use CHIEF codes or instructions anymore. References to CHIEF appear in old documents and guides. Currently replaced by CDS. Export: Disabled in June 2024 (with final transition to CDS)..
Read moreWhat is a Customs Guarantee? [2026]
This is the customs guarantee. in T1 transit or customs warehouse) or defer it (deferred payment), you must submit financial security. If you want to suspend duty payment (e.g.
Read moreWhat is LRN (Local Reference Number)? [2026]
LRN is the declarant's internal reference created before the customs system issues an MRN.
Read moreHow to calculate duty? Simple formula [2026]
Duty is calculated on the customs value, which usually combines the goods value with transport costs up to the border.
Read moreWhat are TCA Customs Preferences? [2026]
TCA (Trade and Cooperation Agreement) is the post-Brexit agreement that abolished customs duties on originating goods. Principle: "0% duty on everything, provided it is manufactured in the EU or UK.
Read moreWhat is a Customs Warehouse and is it worth it? [2026]
You pay only when you remove the goods and sell them in Poland. As long as the goods remain in the customs warehouse -> Customs duty and VAT amount to 0 PLN.
Read moreWho pays duty and VAT on transport to the UK? [2026]
It depends on the Incoterm rule stated on the invoice. DAP (most common in B2B with the UK): Seller (You): Pays for transport to the client.
Read moreOutward Processing – repair of goods in Poland [2026]
Outward processing applies when goods temporarily leave the country for repair, maintenance or processing and then return.
Read moreWhat is SAD (Single Administrative Document)? [2026]
For the entrepreneur, the "Import SAD" is an accounting document on which duty and import VAT are recorded (so-called PZC - Certified Customs Declaration).
Read moreWhat is an MRN (Movement Reference Number)? Customs Glossary [2026]
MRN is the official reference issued by the customs system once a declaration is accepted. It confirms that the filing exists in the customs workflow and links the clearance to a specific movement of goods or vehicle.
Read moreCommercial invoice to the UK – 7 elements required by HMRC [2026]
British customs authorities (HMRC) use it to calculate customs duty and VAT, as well as to verify the shipment's compliance with the customs declaration.
Read moreErrors on the commercial invoice – 7 major mistakes that will hold your goods [2026]
The customs agency generates the declaration based on it, and the officer calculates duty and VAT.
Read moreREX system and Origin Statement – how to use 0% duty in exports to the UK? [2026]
The Trade and Cooperation Agreement (TCA) between the EU and UK abolished customs duties on most goods, but under one key condition: the goods must have EU origin (or British origin in the opposite direction).
Read moreCommodity code (HS Code / CN) – how to avoid classification errors? [2026]
The commodity code determines duty rate, VAT treatment and whether the goods trigger extra licensing or sanitary controls. A classification error can therefore change both the cost and the legal route of the shipment.
Read moreExport of electronics to the UK – plugs, UKCA and ROHS [2026]
The UK has its own "voltages" (literally and figuratively). Exporting lamps, drivers, household appliances? This is a basic rule that even the best fail at.
Read moreExport of construction materials to the UK – product certification [2026]
After the Grenfell Tower fire, fire safety regulations and material quality are taken extremely seriously. The construction industry in the UK is very receptive but also regulated.
Read moreExport of medical devices to the UK – MHRA registration [2026]
It has its own legislation (Medical Devices Regulations 2002). The UK no longer follows EU MDR. Exporting medical devices (from plasters to CT scanners) is highly regulated.
Read moreExport of tobacco products to the UK – Track & Trace and excise [2026]
£15 per pack), mainly due to taxes. Cigarette prices are among the highest worldwide (approx. The tobacco market in the UK is challenging but profitable.
Read moreExport of industrial machines to the UK – UKCA, CE, declaration of conformity [2026]
Post-Brexit, the UK introduced its own marking system UKCA (UK Conformity Assessed), which replaced the EU CE marking for the UK market.
Read moreExport of windows and joinery to the UK – requirements, duties and UKCA [2026]
Exports of windows and joinery to the UK usually combine two workstreams: customs clearance and product compliance.
Read moreExporting cosmetics to the UK – UK REACH, UKCA and SCPN requirements [2026 Guide]
Key systems include UK REACH (registration of chemical substances), SCPN (Submit Cosmetic Product Notifications) and UKCA (conformity marking).
Read moreExport of fertilisers and chemicals to the UK – UK REACH and precursors [2026]
Beyond customs duty (often 6.5% for chemicals from outside the EU), three systems are key. Exporting chemicals is a regulatory minefield. Mentioned for cosmetics, but here it is crucial.
Read moreExport of wood and wood products to the UK – FLEGT and CITES [2026]
The UK replaced the EU EUTR with a British system UKTR (UK Timber Regulation) The aim is to combat illegal logging. Apart from the mentioned ISPM 15 (for packaging), wood itself as a product is subject to regulations.
Read moreExporting furniture to the UK – customs, certificates and UKCA requirements [Guide 2026]
After Brexit, exporting furniture to the UK requires full customs clearance, tariff classification and – in some cases – compliance with UKCA (UK Conformity Assessed) requirements.
Read moreExport of ceramics and glass to the UK – customs duties and heavy metals [2026]
If you re-export Chinese mugs, anti-dumping duty may be several hundred percent!. Anti-dumping: Beware of ceramics from China. Duty: Usually 0% (TCA) or low rates (for glass)..
Read moreToy exports to the UK – safety and UKCA marking [2026]
The CE mark ceases to be recognised (except for Northern Ireland). From 2025, toys placed on the GB market must bear the mark. British regulations (Toys (Safety) Regulations 2011) are strict.
Read moreExport of dietary supplements to the UK – registration and labelling [2026]
Dietary supplements are treated in the UK as food (Food Supplements), not medicines (unless they have medicinal properties). The UK supplement market is huge, and Polish manufacturers are valued on it.
Read moreExport of alcohol to the UK – excise, EMCS and banderoles [2026]
An error in EMCS = Confiscation of goods + Criminal case. Its movement is the most strictly controlled process in logistics. Alcohol is an excise good.
Read moreExport of pet food to the UK – veterinary requirements [2026]
It is an Animal By-Product (ABP). Pet food (if containing meat, milk, fish) is treated as strictly as food for human consumption. Your facility in Poland must be approved for export to third countries (GLW list).
Read moreFood export (POAO) to the UK – meat, dairy, and health certificates [2026]
The UK has fully implemented the BTOM (Border Target Operating Model), which means full sanitary controls at the border for goods from the EU.
Read moreExport of clothing and textiles to the UK – high duty and labelling [2026]
This is very high compared to 0% or 2% in other sectors. The standard WTO rate on clothing is 12%. The fashion industry has been strongly affected by Brexit.
Read moreExport of steel and metal products to the UK – quotas and 0% duty [2026]
For a Polish exporter of steel products (profiles, pipes, structures), two concepts are key: Origin and Safeguards (Contingents). The UK, like the EU, protects its steel market.
Read moreExport of fruits and vegetables to the UK – phytosanitary controls [2026]
PIORiN (Poland) and DEFRA/PHSI (UK). Export of fruits and vegetables is subject to control. After Brexit, plants are treated as a biological threat.
Read moreExport of car parts to the UK – Automotive post-Brexit [2026]
In this sector, "time is money" is not a cliché – production line stoppages cost millions. Poland is a hub for parts production (tier 1, tier 2) for British factories (Nissan, Toyota, Mini).
Read moreExport customs clearance in Poland – step by step [Procedure 2026]
This is the moment you declare goods for export and the Customs Authority gives the "green light" to leave the European Union.
Read moreAlternative evidence of export outside the EU – 2026 case law review
However, in practice IE599 does not always arrive on time – due to system delays, technical errors or border issues. IE599 message is a standard proof confirming export of goods outside the EU, entitling to 0% VAT rate.
Read moreHow to recover overpaid customs duty in the UK? C285 procedure step by step [2026]
due to incorrect goods classification, failure to apply customs preferences or errors in the customs declaration. However, sometimes duty is incorrectly charged – e.g.
Read moreProcedure 4200 – Import to Poland via Germany/Netherlands without VAT at the border [2026]
In this case, goods physically enter the EU via the German or Dutch border, but their final destination is Poland.
Read moreVAT registration in the UK for Polish companies – when it is mandatory and how to do it? [2026]
For Polish companies exporting to the UK or providing services in the British market, the decision to register for UK VAT may have significant tax and operational consequences.
Read more£135 e-commerce limit to the UK – when do you pay VAT and when not? [2026]
Key change: £135 threshold This determines who and how VAT is settled for B2C (business-to-consumer) sales to the UK.
Read moreNo IE599 notification in export to the UK – how to save the 0% VAT rate? [2026]
The key document in this process is IE599 notification – electronic export confirmation generated by EU customs systems. However, this requires documentation of the actual export of goods.
Read morePostponed VAT Accounting (PVA) – how to avoid paying VAT at the UK border? [2026]
However, the UK tax system offers a solution: Postponed VAT Accounting (PVA) – VAT deferment procedure. Normally, VAT must be paid at customs clearance, which can significantly impact the importing company’s cash flow.
Read moreGift to the UK – whether, when and how to send a parcel without customs duty and VAT? [2026]
Stories about how a grandmother sent a sweater and chocolates to her grandchild, and the grandchild had to pay £30 customs fees, circulate online for a reason.
Read moreIncoterms 2020 in trade with the UK – why DDP is a trap for Polish exporters? [2026]
In international trade, choosing the right Incoterms is crucial for transaction profitability and risk management.
Read moreIncoterms DAP vs FCA – the safest rules for export to the UK [2026]
Because they avoid customs pitfalls encountered with EXW (Ex Works) or DDP (Delivered Duty Paid). In trade with the UK after Brexit, two rules have emerged as leaders: DAP (Delivered at Place) and FCA (Free Carrier).
Read more