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To export to the United Kingdom you usually need: a commercial invoice, a specification, a CMR consignment note, an export declaration (EX/EAD), an ENS safety declaration, a GB import declaration with a GMR (Goods Movement Reference, required at the UK border) and, where preferences apply, a statement on origin on the invoice (with REX registration above EUR 6,000). The scope depends on the goods and the procedure.
The full document set
| Document | What it is for |
|---|---|
| Commercial invoice | the basis of the declarations: value, currency, parties, Incoterms |
| Specification (packing list) | package count, weights, pallet layout |
| CMR consignment note | the transport document; must match the invoice and specification |
| EX/EAD export declaration | formal export from the EU, proof needed among other things for the zero VAT rate |
| Statement on origin | zero duty under preferences (REX above EUR 6,000) |
| ENS declaration | security data lodged before arrival at the border |
| GB import declaration and GMR | entry into the United Kingdom through GVMS (the UK border clearance system) |
Origin of goods and zero duty
The trade agreement between the EU and the UK removes duties only for goods of preferential origin. The basis is a statement on origin on the invoice; for consignments above EUR 6,000 the exporter must hold a REX registration. Without it the British importer may pay duty that could have been avoided. Related transit and origin documents are covered in the text on T1, EUR.1 and the certificate of origin.
Who supplies what
The split of duties follows the Incoterms: the exporter is responsible for the invoice, the specification and reliable goods data, the carrier for the CMR, the ENS and the GMR, and the customs agencies for the export and import declarations. Who arranges and pays for clearance on each side is explained in the article on Incoterms for UK transport.
What is most often missing
- The tariff code, or the code is wrong and understates or overstates the charges.
- Consistency of pallet counts and weights between the invoice, the specification and the CMR.
- The GB EORI (Economic Operators Registration and Identification) number of the importer.
- REX registration when the consignment value exceeds EUR 6,000 and the exporter wants preferences.
How do we help?
OTSL prepares export documents, safety declarations and the GMR within a single order, with our own customs agencies in Poland and the UK. We catch the gaps before loading, not at the border. See customs clearance and transport to the UK.
Step by step
- Document preparation. Issue the commercial invoice and packing list detailing weights and pallet layout.
- EU export declaration. Lodge the export entry with EU customs to obtain the EX/EAD document.
- Safety filing. Submit required cargo safety data for the ENS declaration before reaching the ferry or shuttle terminal.
- GMR generation. Link customs entry numbers inside the UK border service to generate a valid GMR code.
- Handover to carrier. Provide the complete digital and physical set of paperwork to the driver prior to departure.
Definitions
- EX/EAD (Export Accompanying Document): An official customs document confirming that goods have formally departed the European Union customs territory.
- ENS (Entry Summary Declaration): A safety and security declaration submitted prior to the arrival of goods at the entry border.
- GMR (Goods Movement Reference): A unique reference number generated in the UK border system required for crossing.
- REX (Registered Exporter): A system enabling registered exporters to certify the preferential origin of goods directly on invoices.
- CMR (Consignment Note): The standard international transport document confirming the contract of carriage by road.
The OTSL role
We check document compliance prior to dispatch and coordinate efficient groupage (LTL) movements, while also assisting with reverse flows outlined in import z Wielkiej Brytanii do Polski.
Sources
- GOV.UK: export goods
- GOV.UK: import goods into the UK
- European Commission: Taxation and Customs Union
- PUESC: Polish customs and tax administration (KAS)
Want to be sure the documents are complete? Describe the shipment in the contact form and we will check the list for your goods.
