Guides / EU declaration in Poland · Updated 30 September 2026

The EU customs declaration in Poland: what it contains

Goods sent from the UK to Poland are declared twice: once in CDS on export, and again in Poland's AIS/IMPORT PLUS on import. Here is what the Polish declaration holds and what to check.

This guide is also available in Polish.

When goods leave Great Britain for Poland, two separate declarations usually exist: an export declaration on the UK side and an import declaration on the EU side. Most UK sellers see the first one, because their forwarder files it in the UK's Customs Declaration Service. The second one is lodged with Polish customs, in a different system, under different law, and often by a different agent. If something on it is wrong, the delay or the extra duty lands in Poland, not in Dover. This guide explains what that Polish declaration is, where it lives, and which data an exporter or importer should actually check.

What the Polish import declaration is

In the EU, a customs declaration is the act by which a trader states which customs procedure goods should be placed under. For goods coming from the UK to be sold or used in Poland, that is normally release for free circulation, which is when EU duty and import VAT become due. The rules come from the Union Customs Code (Regulation (EU) No 952/2013), which applies in every member state, so Polish customs apply the same framework as French or German customs.

The European Commission states that declarations must be made online. Nobody fills in paper forms any more. The declaration may be lodged by the owner of the goods, by a person with control over the goods, or by a representative acting on their behalf, and, as a rule, these parties should be established in the EU.

SAD, AIS/IMPORT and AIS/IMPORT PLUS

Many Polish buyers still talk about "the SAD". The Single Administrative Document was the multi-copy paper form used across the EU for decades, and the word survived as everyday shorthand for an import declaration. In practice today the declaration is an electronic message.

In Poland those messages go through PUESC, the electronic customs and tax portal run by the National Revenue Administration (KAS). Import declarations are handled by the AIS/IMPORT system, and the current generation is called AIS/IMPORT PLUS. PUESC publishes the official instructions for completing declarations in AIS/IMPORT PLUS together with the related export and transit systems, and it has announced that sending messages to previous versions of AIS/IMPORT, AES/ECS2 and NCTS2 will be blocked from 30 September 2026. If your Polish customer or their agent mentions a "new system", this is what they mean.

A useful consequence: the data structure now follows the EU-wide data model. Instead of numbered paper boxes, the instruction groups information into data elements, such as declaration type, requested procedure, previous procedure, additional procedure, preference, commodity code and attached documents.

The data elements worth checking

You rarely see the Polish declaration before it is lodged, but you can ask for a draft or for the accepted copy. These are the points where UK–Poland shipments most often go wrong.

• Declarant and representative. Who is named as declarant, and is an agent acting as direct or indirect representative? Under the Union Customs Code a representative must state whom they act for and which type of representation applies.
• Importer identification. The Polish importer's EU EORI number, not a UK EORI starting with GB.
• Procedure. The requested procedure and, where relevant, the previous procedure (for example when goods arrived under transit) and any additional procedure code. A wrong procedure can mean the wrong duty and VAT treatment.
• Commodity code. The EU code with its TARIC extension. It may differ from the UK commodity code on your export declaration, because the two tariffs are now maintained separately.
• Country of origin. Origin is not the same as the country of dispatch. Goods shipped from the UK may be of Chinese or German origin.
• Preference. Whether zero-duty preference under the UK–EU Trade and Cooperation Agreement is claimed, and which proof supports it. Preference can only be claimed for goods that actually meet the origin rules.
• Value and currency. Invoice amount, invoice currency and the valuation elements that build up the customs value.
• Delivery terms. The Incoterms rule on the invoice. It affects which costs belong in the customs value and should match what the buyer and seller agreed.
• Documents. References to the commercial invoice, the origin statement and any licences or certificates listed as attached documents.

How it differs from the UK CDS declaration

Both systems grew from the same EU data model, so a UK import declaration in CDS and a Polish one in AIS/IMPORT PLUS look alike at first glance. HMRC's guidance on a full import declaration lists much of the same content: a customs procedure code, a commodity code, consignor and consignee details, the type, amount and packaging of goods, transport and valuation details, and certificates or licences. The differences are in who runs the rules and what the codes point to.

The practical lesson is that a code copied from the UK export entry is a starting point, not an answer. Procedure codes on the two sides describe different movements; our guide to customs procedure codes explains the UK side. Commodity codes can diverge at the national digits, and duty rates are set independently.

Direct or indirect representation in Poland

Most UK sellers do not deal with Polish customs themselves. Either the Polish buyer appoints an agent, or the seller arranges clearance under DDP terms. In direct representation the agent acts in the importer's name, and the importer is liable for the customs debt. In indirect representation the agent acts in its own name on the importer's behalf and becomes jointly liable. HMRC's guidance on the UK side makes the same distinction and requires written instructions that say which form applies. Expect the same clarity in Poland. For the UK terminology, see direct representation in our glossary.

Whoever files, the representative needs the same raw material: a complete commercial invoice with a proper goods description, a packing list, the commodity code, the origin information and the importer's EORI. Missing any of these is the most common reason a declaration sits unsent. If you want to see how the paperwork and the printout relate for a Polish buyer, Easy Clearance has a short explanation of what the Polish SAD document really is.

A short routine for UK exporters

1. Agree the Incoterms rule and who clears import customs before you quote.
2. Send the Polish side a full invoice, packing list, commodity code and origin statement with the goods.
3. Ask who will lodge the Polish declaration and in which form of representation.
4. Ask for the accepted declaration and check importer EORI, procedure, commodity code, origin, preference and value.
5. Keep it with your UK export evidence.

Not sure whether you need an agent at all? Our guide do you need a customs broker walks through the options.

Related guides

• How a Polish business imports goods from a UK supplier

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

• First business shipment from the UK to Poland: a step-by-step checklist

Sources

• Customs declaration (European Commission)
• Przywóz towarów (PUESC)
• Instrukcja wypełniania zgłoszeń celnych, część II (PUESC)
• Making a full import declaration (GOV.UK)
• Appoint someone to deal with customs on your behalf (GOV.UK)

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