Import from the UK to Poland, procedures and costs | OTSL

Import from the UK to Poland requires a GB export, a safety declaration, transport and import clearance in the EU. The cost is mainly import VAT and, depending on origin and preferences, duty. At OTSL we run import clearance as part of transport, with our own customs agencies in Poland and the UK.

What does the process involve?

• An export declaration on the British side.
• A safety declaration and the border crossing.
• Import clearance in the EU with charges assessed.
• Delivery to the consignee in Poland.

What does duty depend on?

The EU-UK Trade and Cooperation Agreement provides customs preferences for goods that meet the rules of origin. If the goods meet them and you have the right proof of origin, duty can be zero. If not, it is charged by tariff. So the origin of the goods and the documents can really change the cost of import. We confirm the tariff details for your goods individually.

How do we work?

We run import clearance together with transport, so we do not send you to a separate agency. We settle the documents and goods data ahead, advise what to watch for on origin, and make sure nothing stops at the border. We treat the client goods as our own.

See customs clearance, transport to the United Kingdom and UK clearance after Brexit.

What determines customs clearance times at the border and how can you avoid delays?

Transit times across the UK border depend directly on generating a valid Goods Movement Reference (GMR) in the GVMS (Goods Vehicle Movement Service) system and the current status of the T1 transit declaration. Export declarations must be submitted at least 2 hours before the heavy goods vehicle arrives at the Port of Dover or the Eurotunnel terminal. Mismatched data between invoice documents and customs entries, or a missing recipient EORI (Economic Operators Registration and Identification) number, will cause Border Force to route the truck to an Inland Border Facility. Physical inspection of documents and cargo at these sites takes between 4 and 24 hours, disrupting the delivery timeline to Poland.

For a full truckload weighing up to 24000 kg carrying 33 Euro pallets under a single tariff classification, automated barcode scanning at the port portal takes approximately 15 minutes. However, in groupage transport carrying consolidated shipments from 5 different suppliers on one trailer, the statistical probability of a customs hold increases by 80 percent, as an error in a single invoice halts the entire vehicle.

• Validation of active EORI numbers for both the UK exporter and the EU importer prior to loading.
• Correct discharge of export declarations and issuance of a T1 transit document backed by a financial guarantee covering 100 percent of potential import duties and VAT.
• Filing the Entry Summary Declaration (ENS) at least 1 hour before boarding the ferry or rail shuttle.

Please note that these standard operational timeframes do not apply to goods subject to Sanitary and Phytosanitary (SPS) controls. For animal products, plants, and regulated agricultural goods, automated border processing is not permitted. Mandatory physical and documentary inspections at designated Border Control Posts (BCPs) extend total transit time by a minimum of 12 hours, regardless of early filing status.

Step by step

1. Export declaration. File the required export entry in the UK customs system before movement begins.
2. Safety summary. Submit the security data prior to the border crossing.
3. International transit. Move the goods from Great Britain towards the EU border.
4. Import clearance. Complete the EU import declaration with duty and tax assessment.
5. Final delivery. Transport the cleared goods directly to the destination in Poland.

Definitions

• Import VAT (Value Added Tax): A tax assessed on goods entering the European Union from non-EU territories.
• Customs duty: A charge levied on imported goods based on their tariff code and country of origin.
• GB (Great Britain) export declaration: An official customs filing made in the UK prior to exporting goods.
• Safety declaration (ENS - Entry Summary Declaration): A mandatory advance cargo filing required for security screening before entering the EU.
• Customs preferences: Zero or reduced duty rates granted under the EU-UK Trade and Cooperation Agreement for compliant goods.

When does this rule not apply?

The duty exemption under preference rules does not apply unless the goods fully satisfy the rules of origin and are supported by valid proof of origin.

The OTSL role

At OTSL, we manage end-to-end cargo movements and customs formalities between the UK and the EU. Explore our road transport options and read our guide on regime 42 to optimize your supply chain.

Sources

• PUESC: Polish tax administration (KAS)
• European Commission: Taxation and Customs Union
• GOV.UK: export goods from the UK