What is EORI and is it mandatory?

EORI (Economic Operators Registration and Identification) is the identification number for every operator carrying out customs operations in the UK or EU. It is mandatory for all importers, exporters and customs agents. Without a GB EORI number you cannot lodge a customs declaration in the United Kingdom. Registration is free and usually takes 2–5 working days.

How does T1 transit work?

T1 transit (NCTS procedure) allows goods to move through the UK without paying customs duties, provided they are covered by a transit guarantee. The goods are notified electronically on entry and the procedure is discharged on arrival at the destination or point of exit. T1 is used, for example, when goods enter the UK and subsequently leave to EU or third countries.

Complete Guide to UK–PL Customs Clearance

Q: How long does UK customs clearance take?

A standard import or export clearance with complete documents takes from a few minutes to a few hours. Delays are usually caused by incomplete data, a physical examination or missing certificates. Under Route 1 (low risk) goods are released automatically once the declaration is accepted.

Q: Does a Polish company need a UK customs broker?

A Polish company importing or exporting goods through the UK can act independently (provided it holds a GB EORI number and access to CDS), but in practice the vast majority of companies use a UK customs broker. The broker knows the procedures, systems and local requirements, which minimises the risk of errors, delays and penalties.

Q: How do I choose a UK customs broker?

When choosing a UK customs broker it is worth checking: whether they are registered with HMRC as a customs agent, which procedures they handle (import, export, T1, ENS, GMR), their response time (important for urgent shipments), whether they have experience with your type of goods, and their pricing. easyclearance.pl covers the full range of UK–PL procedures.

1. What is customs clearance in the UK context? (2025/2026)

Customs clearance is the formal process of declaring goods to customs authorities when crossing an international border. For trade between Poland and the United Kingdom this process took on critical importance after Brexit — since 1 January 2021 the United Kingdom is a third country with respect to the European Union, meaning full customs declarations are required in both directions.

In 2025 the implementation of the full Border Target Operating Model (BTOM) was completed, introducing — among other things — mandatory safety and security declarations (S&S GB/ENS) for goods imported into the United Kingdom and tightening phytosanitary and veterinary controls. Every consignment crossing the UK–EU border must be declared electronically in the CDS (Customs Declaration Service) system operated by HMRC.

The legal basis is the UK Customs Code — the United Kingdom's customs regulations, equivalent to the UCC (Union Customs Code). On the Polish and EU side, EU customs law applies. Export declarations are lodged by Polish exporters in the AES (Automated Export System) of EU customs authorities, while import declarations on the UK side are lodged in CDS. In practice this means two separate notifications for every trade transaction.

Key terms you need to know

CDS — Customs Declaration Service (HMRC declaration system)
EORI — Economic Operators Registration and Identification number
HS Code — Harmonised System commodity code
MRN — Movement Reference Number (declaration reference)
BTOM — Border Target Operating Model (UK border framework)
TCA — Trade and Cooperation Agreement (UK–EU agreement)
GVMS — Goods Vehicle Movement Service (GMR system)
NCTS — New Computerised Transit System (transit system)

2. Import, export or transit — which applies to you?

Before arranging customs clearance you need to identify the correct procedure for your goods movement. Choosing the wrong procedure can result in goods being held, penalties being applied or a declaration amendment being required.

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Import into UK

Goods moving from Poland (or another EU/third country) to the United Kingdom for placement on the UK market. The importer must hold a GB EORI, pay duty and import VAT (or use PVA) and lodge a full import declaration in CDS.

Who this covers: importers, retailers, manufacturers sourcing raw materials from the UK, distributors.

Import clearances →

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Export from UK

Goods being taken out of the United Kingdom to EU or third countries. The exporter lodges an export declaration in CDS (or AES on the EU side), after which the goods leave the UK. For exports to Poland the EU importer lodges a Polish import declaration.

Who this covers: exporters from the UK, Polish companies selling from the UK to PL and EU.

Export clearances →

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Transit through UK (T1)

Goods travelling through UK territory without unloading or being placed on the market. The NCTS procedure (T1/T2) allows goods to move under customs security — duties are suspended until the procedure is discharged.

Who this covers: freight forwarders, companies operating EU–UK–EU routes or transits through the UK.

T1/T2 declarations →

3. Required customs documents — checklist

Complete documentation is the single most important factor affecting clearance speed. Missing documents are the cause of the majority of delays at the UK–PL border. Below are the control lists for import and export.

arrow_downward Import documents (into UK)

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Commercial Invoice — showing goods value, description, country of origin, seller and buyer details, delivery terms (Incoterms).
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Packing List — detailed breakdown of shipment contents: quantities, weights, dimensions, package numbers.
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Importer's GB EORI number — mandatory for CDS declarations. Without a GB EORI no declaration can be lodged.
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Transport document (BoL / CMR / AWB) — sea, road or air waybill confirming despatch of the consignment.
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HS codes for all goods — 8-digit UK tariff codes (UK Global Tariff), required to calculate duty and VAT.
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Proof of origin (EUR.1 / REX statement) — if the goods meet TCA rules of origin, enables a preferential 0% duty rate.
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Special certificates — for food (IPAFFS), plants (phytosanitary), cosmetics, pharmaceuticals, medical devices and electronics.

arrow_upward Export documents (from UK / PL)

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Commercial Invoice — as for import. The exporter must issue and retain it as proof of export for VAT purposes (zero rate).
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Packing List — as for import. Must be consistent with the invoice.
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Exporter's EORI — GB EORI for exporters from the UK or EU EORI for exporters from PL/EU despatching from the EU to the UK.
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Transport document — CMR (road), BoL (sea), AWB (air).
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HS codes — required for the export declaration.
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Proof of origin — EUR.1 or invoice statement (for goods meeting TCA rules). Essential for the importer wishing to claim preference.
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Export licences — for dual-use goods, weapons and strategic products. Required before shipment.

4. UK import procedure — step by step

1

Prepare documents

Assemble the commercial invoice, packing list, transport document and HS codes. Check whether the EU exporter has issued a correct certificate or statement of origin if the goods qualify for TCA preference.

2

Lodge pre-arrival declaration / ENS

The customs agent lodges an ENS (Entry Summary Declaration) before goods are loaded at the port of departure (minimum 4 hours for Short Sea, before loading for RoRo). At the same time a GMR number is generated in GVMS if required by the port of entry (Dover, Folkestone, Holyhead).

3

HMRC processing (CDS)

CDS assigns the declaration a control route: Route 1 — automatic release (most common when documents are complete), Route 2 — document verification, Route 6 — physical examination. Under Route 1 release occurs within minutes of declaration acceptance.

4

Payment of customs duty and VAT

Duty is calculated on the CIF customs value using the UK Global Tariff rate. Import VAT is standard at 20% for most goods. Businesses use PVA (Postponed VAT Accounting) to defer VAT to monthly settlement. Duty can also be deferred via a DDA (Duty Deferment Account).

5

Goods released and documents forwarded

Once the declaration is accepted HMRC issues an electronic goods release. The customs agent forwards the status and documents to the driver or warehouse. The MRN is proof of clearance and may be required when collecting goods from the terminal.

5. UK export procedure — step by step

1

Prepare export documents

Commercial invoice, packing list, HS codes, TCA preferential origin certificate or invoice statement (if goods qualify). For regulated goods — appropriate export licences or health certificates.

2

Lodge export declaration in CDS

The customs agent lodges the export declaration in CDS before goods reach the port or customs terminal. An export declaration MRN is generated, which must be confirmed by HMRC before the goods physically leave the UK.

3

HMRC release and goods exit from UK

Once the export declaration is accepted HMRC releases the goods for exit. The driver or terminal confirms physical departure of the goods from the UK. The export confirmation (IE599) is the key document for the exporter wishing to apply zero-rate VAT in Poland or the EU.

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Clearance on the importer's side (PL/EU)

On arrival in Poland the importer lodges an import declaration in the Polish CELINA or PUESC system. If goods were accompanied by UK preferential origin evidence, 0% duty applies under the TCA. Without origin evidence, standard EU duty rates apply.

6. Special procedures: ENS, GMR, T1, CFSP/EIDR, ATA Carnet

ENS

ENS — Entry Summary Declaration

Safety and security declaration lodged before goods arrive in the UK. Mandatory for goods imported by sea and air. Timing: before loading for RoRo, 4 hours before arrival for Short Sea. Lodged by the carrier or customs agent in the CDS/S&S GB system.

ENS/SSD service →

GMR

GMR — Goods Movement Reference

Shipment reference number in GVMS (Goods Vehicle Movement Service). Every vehicle entering the UK through a GVMS-enabled port must have a GMR before reaching the terminal. The GMR links customs declarations to physical vehicle movement. No GMR = entry to port denied.

GMR service →

T1

T1 — NCTS Transit

NCTS (New Computerised Transit System) transit procedure for goods moving through the UK without being placed on the market. Goods under T1 are held under customs security — duty is suspended until the procedure is discharged. Used on EU–UK–EU routes and shipments between UK ports without an import clearance.

T1/T2 declarations →

CFSP

CFSP / EIDR — Simplified Procedures

CFSP (Customs Freight Simplified Procedures) covers several simplified procedures for authorised operators. EIDR (Entry in Declarant's Records) allows importers to replace traditional declarations with their own internal records — faster procedures and less paperwork, but requires HMRC authorisation and excellent compliance. Available to large, regular importers with a strong track record.

EIDR/CFSP service →

ATA

ATA Carnet — Temporary Import/Export

The ATA Carnet document allows temporary export of goods (exhibition equipment, tools, demonstration machinery) without paying duty, provided they return within a set period (up to 12 months). Used for fairs, exhibitions and trade missions. The ATA Carnet acts as a "passport for goods" in over 80 countries, including the UK and EU.

ATA Carnet service →

EUR1

EUR.1 — Preference Certificate

The EUR.1 movement certificate confirms the preferential origin of goods under the TCA (UK–EU). It allows the importer to apply 0% duty if the goods meet the rules of origin. Issued by the customs authority of the exporting country at the exporter's request. Alternatively — an invoice statement by the exporter (for goods valued up to EUR 6,000 or for REX-authorised exporters).

EUR.1 certificates →

7. Indicative UK–PL clearance pricing

The prices below are indicative and may vary depending on shipment complexity, number of HS codes, regulated goods and urgency. Contact us for a quote for your specific shipment.

Service	Indicative price	What it covers
UK import clearance	£55–85	CDS import declaration, document verification, ENS/GMR included for standard routes
UK export clearance	£45–70	CDS export declaration, document verification, IE599 export confirmation
T1 transit (one leg)	from £70	NCTS declaration, transit guarantee, procedure discharge. Complex routes priced individually.
Transfer of Residence	£110–150	Personal effects clearance ToR/Transfer of Residence, residency status verification, documents to customs authority
ENS declaration (standalone)	£25–50	S&S GB safety declaration lodged in CDS, status monitoring
GMR / GVMS	included / £20–35 standalone	GMR number generation in GVMS, linking to customs declarations, journey status monitoring

* Prices net, ex VAT. HMRC duty and taxes charged separately in accordance with the UK Global Tariff and declared goods value.

Full price list WhatsApp — request a quote

8. FAQ — frequently asked questions

How much does UK customs clearance cost? expand_more

Indicative ranges: import clearance £55–85, export clearance £45–70, T1 transit from £70 per leg, transfer of residence £110–150. The final price depends on shipment complexity, number of tariff lines and any additional documents required. HMRC duties and taxes are added separately based on the UK Global Tariff and declared goods value.

How long does UK customs clearance take? expand_more

A standard clearance with complete documents takes from a few minutes to a few hours. Route 1 (auto-clearance) — release occurs automatically once the declaration is accepted, usually within minutes. Routes 2 and 6 may take longer due to document verification or physical examination. The main causes of delay are missing documents, inconsistent information and incorrect HS codes.

What is an EORI number and do I need one? expand_more

EORI (Economic Operators Registration and Identification) is a customs operator identification number. In the UK it is a GB EORI, issued free of charge by HMRC after completing an online application. Registration takes 2–5 working days. Without a GB EORI you cannot lodge an import or export declaration in CDS. Polish companies trading with the UK need a GB EORI or must act through a customs agent holding such authorisation.

Does a Polish company need a UK customs broker? expand_more

Self-clearance is technically possible if the company holds a GB EORI and access to CDS. In practice it requires training, customs software (£50–300/month) and knowledge of UK procedures. The vast majority of Polish companies use a UK customs broker — particularly for irregular shipments, regulated goods or complex HS codes.

How do I choose a UK customs broker? expand_more

Key criteria: HMRC registration as a customs agent, range of procedures handled (import, export, T1, ENS, GMR), response time (critical for urgent shipments), experience with your type of goods, transparent pricing without hidden costs and communication in your language. easyclearance.pl covers the full range of UK–PL procedures, operates on an operational basis and provides transparent status communication.

What is GMR and when is it required? expand_more

GMR (Goods Movement Reference) is the shipment reference number in the GVMS system. It is required for every vehicle entering the UK through a GVMS-enabled port — Dover, Eurotunnel, Holyhead, Fishguard and others. Without a GMR the driver will not be admitted to the terminal. The GMR is generated by the customs agent or freight forwarder once customs declarations are complete.

How does T1 transit through the UK work? expand_more

T1 is an NCTS transit procedure allowing goods to move through the UK without paying duty, provided they are not placed on the UK market. It requires a customs guarantee securing potential duties. The procedure is opened on entry to the UK and discharged on exit or arrival at an approved destination. Used for EU–UK–EU routes and customs warehouses, among others.

What are CFSP and EIDR? expand_more

CFSP (Customs Freight Simplified Procedures) are simplified customs procedures for authorised operators — enabling faster clearance and less paperwork. EIDR (Entry in Declarant's Records) allows importers to maintain their own customs records instead of lodging traditional declarations at each entry point. Both require prior HMRC authorisation. Available to companies with an excellent compliance track record.

9. Our UK–PL customs services

easyclearance.pl covers the full range of customs procedures between the United Kingdom and Poland and the EU. Choose the service that matches your goods movement: