Guides / Buying from Polish suppliers · Updated 30 September 2026

Buying from Polish suppliers: a UK importer's guide

Who does what when a UK business buys goods from Poland: the supplier's export and IE-599 proof, your GB EORI, CDS declaration, import VAT, Incoterms and the paperwork for zero duty.

Since the UK left the EU, goods bought from a Polish manufacturer or wholesaler cross a customs border twice: once when they leave the EU and once when they enter Great Britain. Each crossing needs its own declaration, made by or for a different party. Many problems on this route come from a simple misunderstanding: the UK buyer assumes the Polish seller is "handling customs", while the seller assumes the opposite. This guide splits the work into what happens in Poland, what happens in the UK, and how the contract terms decide who pays for each part.

What the Polish supplier has to do

On the Polish side the sale is an export of goods out of the EU. The supplier (or a Polish customs agency acting for them) lodges an electronic export declaration. Once the goods have actually left the EU customs territory, the export system produces a message known as IE-599, which confirms the exit.

That message matters to the supplier far more than to you, but it explains why a Polish seller will care about the paperwork. According to the Polish government business portal, a Polish taxpayer can apply the 0% VAT rate to an export if, before the deadline for filing the JPK_VAT return for the period, they hold a document confirming that the goods left the EU. The IE-599 message (or a confirmed printout of it) is listed as such a document. If the confirmation arrives later, the supplier corrects the tax in the return for the period in which it was received.

In practice this means:

• The supplier wants the export confirmed, so expect them to ask which haulier or agent will carry and clear the goods and to follow up until IE-599 appears.
• If you collect the goods yourself, agree in writing who lodges the Polish export declaration, because the supplier's 0% VAT depends on it.

What you have to do as the UK importer

GOV.UK sets out the importer's steps in a fixed order. The ones that apply to almost every purchase from Poland are:

1. Get a GB EORI number. To import goods into England, Wales or Scotland you need an EORI number that starts with GB. A Polish supplier's PL EORI does not cover your side of the border.
2. Find the commodity code. The code sets the duty rate and tells you whether a licence or other controls apply.
3. Know the value. The value you declare is used to work out duty and import VAT, so keep the commercial invoice and any freight and insurance costs together.
4. Check whether a lower rate applies. For goods from Poland the main saving is the UK–EU preference, covered below.
5. Make the import declaration. This is lodged in the Customs Declaration Service, either by you or by a customs agent or transporter. GOV.UK notes that most importing businesses use an agent. Our guide to CDS import declarations and brokers explains what the agent needs from you.
6. Keep records. Keep commercial invoices and customs documents.

Import VAT and postponed VAT accounting

If you are VAT-registered in the UK and the goods are for your business, you can account for import VAT on your VAT Return instead of paying it at the border. GOV.UK states that no approval is needed. Your VAT registration number must appear on the declaration (header level, Data Element 3/40), and if an agent declares the goods for you, you must tell them in writing that you want to use postponed VAT accounting. The import then shows on your monthly postponed import VAT statement. If you pay import VAT at the border instead, VAT-registered importers reclaim it using the import VAT certificate (C79).

Zero duty: the statement on origin

Goods that originate in the EU can enter the UK at a preferential rate under the UK–EU Trade and Cooperation Agreement, often zero. "Made in the EU" on a label is not enough. GOV.UK says you can claim the preference if you have either:

• a statement on origin made out by the exporter, stating that the product is originating, or
• importer's knowledge, meaning your own evidence, such as documents from the exporter or producer, that the product qualifies.

On the declaration these claims use different document codes. GOV.UK lists U110 for a statement covering a single shipment, U111 for a statement covering multiple shipments of identical products under the same contract over a 12-month period, and U112 for a claim based on importer's knowledge. For EU exporters, GOV.UK notes that a REX registration number is needed where the exporter sends consignments with a total value of more than 6,000 euros.

A Polish supplier that simply resells goods made elsewhere, for example in Asia, may not be able to give a statement on origin. Ask before you order, not when the lorry is at the border.

Choosing Incoterms

Incoterms do not change the law. They decide who, under your contract, arranges and pays for each step. HMRC's customs valuation guidance describes the two extremes:

A few practical points follow from this:

• EXW puts you in charge of a Polish export. You would need to arrange the Polish declaration, yet the supplier still needs IE-599 for its own VAT. Many buyers avoid EXW for this reason or agree a split in writing.
• DDP makes the seller the importer. A Polish supplier would need to act on the UK side, including a GB EORI. You also lose control of the import VAT position.
• A delivered term with you as importer is a common middle ground: the supplier exports, you or your agent import. Name the delivery place precisely.

Whichever term you choose, the declared value and the split of freight costs should match the invoice. The cost guide shows which charges to budget for on top of duty and VAT.

A short checklist before the first order

• GB EORI registered, and VAT number ready if you will use postponed VAT accounting.
• Commodity code agreed with your agent and checked against the supplier's description.
• Written confirmation of who lodges the Polish export declaration and who lodges the UK import declaration.
• Statement on origin wording agreed with the supplier, or supporting documents for importer's knowledge.
• Written postponed VAT accounting instruction given to your agent.
• Commercial invoice showing the Incoterm, value and currency.

If you want to see the same shipment from the seller's side, Easy Clearance publishes a checklist for Polish suppliers exporting to the UK that you can pass to your supplier. Easy Clearance is a UK–EU customs clearance agency that handles import and export declarations, T1/T2 transit and UK–Poland removals. If you are unsure whether you need outside help at all, read do you need a customs broker.

Related guides

• Statement on origin: claiming zero duty under the UK–EU TCA

• Importing machinery and equipment into GB from the EU

• Importing furniture from Poland to the UK: a business guide

Sources

• Import goods into the UK: step by step (GOV.UK)
• Check when you can account for import VAT on your VAT Return (GOV.UK)
• Claiming preferential rates of duty between the UK and EU (GOV.UK)
• Customs valuation: Incoterms (GOV.UK)
• VAT w handlu międzynarodowym: dostawa i nabycie towarów (biznes.gov.pl)

General information, not legal, tax or customs advice. Rules change; confirm current requirements on gov.uk or with a registered agent before you ship.