UK Customs Glossary A-Z
All the terms Polish importers and exporters need to know. From EORI to NCTS — a complete guide to post-Brexit UK customs procedures.
Full Polish definitions available
The full 44-term glossary with detailed Polish explanations is available on the PL version of this page. The English version contains term titles and key descriptions — full article translations coming soon.
Post-Brexit UK customs has introduced significant new requirements for Polish companies importing to or exporting from the United Kingdom. New systems like NCTS, CDS, GVMS, and procedures including ENS, T1, GMR and PVA can be confusing — especially when most documentation is written in technical customs jargon without explanation.
This glossary covers 44 key UK customs terms — from fundamental concepts like EORI and HS Code, through transit procedures (T1, NCTS, GMR), to customs reliefs (IPR, OPR, ToR, RGR) and VAT mechanisms (PVA, C79, MPIVS). Each term includes the full English acronym, a practical explanation, and — for 14 key terms — a link to a full article.
Use the alphabet navigation or search bar to find what you need instantly. If you have a specific customs question, our team is available via WhatsApp for fast, expert advice.
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Frequently Asked Questions
What is a customs broker and why do I need one?
A customs broker is an intermediary between you and the customs authorities. They handle formalities, prepare documents, manage taxes and duties — everything to ensure your goods cross the border without delays. Fast clearance saves time and money across your supply chain.
How much do UK customs procedures cost?
Costs vary by procedure type, country of origin, goods value and documentation. Indicative prices: import clearance £45–150, export clearance £45–120, T1 transit £200–500 (covers 2 customs offices: UK opening + EU closing), ENS £25–50, ATA Carnet £250+deposit, GMR £15–30, ToR £150–400, Regime 42 £80–200. Indicative ranges only — exact pricing after document submission.
What is EORI and how do I get one?
EORI (Economic Operators Registration and Identification) is a mandatory identification number for all traders in the EU and UK. Without EORI you cannot import or export. UK EORI is obtained from HMRC online; EU EORI is obtained from your national customs authority (in Poland: PUESC portal).
What is T1 transit and when is it required?
T1 is a customs transit procedure — goods pass through one or more countries without full customs clearance at each border. Required when goods move through the UK or EU under customs supervision. T1 is opened at the port of entry and closed at the destination customs office. Cost: £200–500 indicative.
What is PVA (Postponed VAT Accounting)?
Postponed VAT Accounting allows UK VAT-registered importers to account for import VAT on their VAT return rather than paying it at the border. This significantly improves cash flow. Available to all UK VAT-registered businesses — enable through your HMRC online account. Evidence: MPIVS statement.
Have a customs question?
This glossary is a foundation, but every case is different. Our experts will analyse your situation and advise on the best customs procedure. Available Mon–Fri 9:00–17:00 GMT.
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