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Moving goods between your own plant in Poland and your own warehouse in the United Kingdom is, after Brexit, a full export and import, even though ownership does not change. You need an export declaration on the EU side, an import declaration on the UK side, an EORI number in both, and a customs value for the goods even without a sales invoice. Companies that do this regularly set the flow up once and repeat it, instead of improvising each time.
Set up once, then repeat
- EORI on both sides. An EU one for the Polish entity and a GB one for the UK site. Without the latter you cannot declare the import in your own name.
- A fixed set of commodity codes. Classifying the product catalogue once saves hours on every later shipment and reduces the risk of a duty dispute.
- A customs valuation method. With no sale you must adopt and document a consistent valuation basis and apply it consistently.
- Origin of the goods. It decides whether the zero rate under the trade agreement applies or full duty is due.
- Who files the declarations. An in-house team, a Polish agent, a UK agent, or one provider covering both sides.
The most common mistake: no commercial document
No sale means no invoice, and that is where it stalls. Clearance needs a document showing value, description and delivery terms. The answer is a pro forma invoice issued for customs purposes, stating that the goods are not the subject of a sale and giving the valuation basis. Without it the declaration stops before the vehicle even moves.
What one operator on both sides gives you
In intercompany flows most time is lost passing documents between the agent in the export country and the agent in the import country. When the same provider handles both, the import declaration is built from the same data as the export one, and discrepancies surface before the border rather than at it.
Rhythm instead of one-off shipments
Companies moving goods between their own locations gain most not on the price of a single load but on establishing a rhythm. A fixed departure day, a fixed vehicle type and a fixed document set turn every shipment from a project into a routine. That cuts internal preparation time, reduces mistakes, and lets production and warehousing plan around predictable deliveries.
Simplified procedures and deferred VAT
On a repeat flow it is worth checking whether the entity qualifies for customs simplifications on the UK import side and for accounting for import VAT on the return rather than paying at the border. Neither removes the obligation to declare, but both change cash flow and time at the border. With several shipments a month the difference can matter for liquidity.
Returns and reverse movements
An intercompany flow is rarely one-directional. Pallets, returnable packaging, goods for repair and equipment all come back. Each has its own customs treatment, and the most common mistake is treating the return as "the same thing the other way". Goods returning after repair or as a return may use separate procedures, but only where the export was properly documented.
Who keeps the data consistent
The biggest source of delay in intercompany flows is a mismatch between the export and the import declaration: different description, different weight, different piece count, different commodity code. When one provider handles both sides, the mismatch surfaces while preparing documents. When two independent providers do, it surfaces at the border.
What does OTSL do?
We run our own customs agencies on the Polish and the British side of the border, with warehouses in Kielce and Milton Keynes. For companies with sites on both sides that means one data set, one coordinator and one accountability for the full document pack, instead of two separate providers exchanging files.
Clearance on both sides of the border is handled by our own customs agencies: customs clearance. Lanes we serve: destinations.
Definitions
- Intercompany transfer: A movement of goods between different facilities or warehouses of the same entity or corporate group without a sales transaction.
- EORI (Economic Operators Registration and Identification): A unique identification number required for businesses carrying out export or import declarations in customs systems.
- Customs valuation: The assigned value of goods required for border clearance and tax calculations even when no sales invoice exists.
- Commodity code: A standardized classification number used by customs authorities to determine tariffs and regulatory controls for transported goods.
When does this rule not apply?
This rule does not apply to transfers executed entirely within the European Union customs territory, where moving inventory between internal locations requires no customs declarations.
The OTSL role
OTSL coordinates cross-border transport flows between company sites, utilizing background logistics hubs in Kielce and Milton Keynes. The team manages regular road transport (FTL) between facilities and shares practical knowledge in articles such as express vans and time-critical transport in Europe. See also: A Scandinavian company with a Polish site: structuring the PL–Nordics flow.
