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Guides / EU imports to North West England · Updated 30 September 2026

Importing from Poland and the EU into North West England

Freight from Poland and the EU to Manchester clears customs where it enters Great Britain. Here is what must be in place: GB EORI, a CDS declaration, a GMR for GVMS ports and, for VAT-registered firms, postponed VAT accounting.

Goods bought in Poland or elsewhere in the EU and bound for Manchester, Warrington, Salford or the wider North West do not clear customs where they are unloaded. They clear at the point they enter Great Britain, which for most road freight means a port in the south or the west. Knowing which entry point your haulier uses tells you which formalities have to be ready before the truck leaves the continent.

Typical ways goods reach the North West

There are two broad patterns for EU freight heading to the Manchester area:

Whichever route is used, the customs requirements are set by the port of arrival in Great Britain, not by the final delivery address.

Ports that use GVMS for imports

HMRC publishes a list of locations using the Goods Vehicle Movement Service (GVMS). For imports into Great Britain it names Dover, Eurotunnel, Fishguard, Heysham, Holyhead, Liverpool, Pembroke and Newhaven as locations that always require GVMS. That covers both the short-straits route and the western ports most relevant to the North West.

At these locations the haulier must hold a Goods Movement Reference (GMR) before the vehicle boards. The GMR is created by the person moving the goods in the online GVMS after registering with HMRC. It links the vehicle, trailer or container to the declaration references for every consignment on board, such as MRNs or carnet numbers, and HMRC guidance says a reference must be entered for all goods in the vehicle. Without it, the carrier should not let the goods embark. See the glossary entry on GVMS for how the pieces fit together.

The importer usually does not create the GMR, but the haulier cannot finish it until the import declaration reference exists. A late declaration is the most common reason a North West delivery sits at the port.

Step one: an EORI number starting with GB

GOV.UK states that you need an Economic Operators Registration and Identification number beginning with GB to import goods into England, Wales or Scotland. An EU EORI issued in Poland or another member state does not replace it for imports into Great Britain. If you are a UK business buying from EU suppliers, apply for a GB EORI before the first shipment; more detail is in our EORI glossary entry.

Step two: classification and value

Before the declaration can be made you need the commodity code for each product. The code determines the rate of duty and whether a licence or certificate is needed. You also need the customs value of the goods, which is the basis for both duty and import VAT. GOV.UK also points importers to trade agreements, duty suspensions and tariff quotas that may reduce the duty due, so it is worth checking whether EU-origin goods qualify for preferential treatment under the UK–EU agreement before the declaration is submitted.

Some goods need more than a code: animals, plants, food of animal origin, medicines and controlled items can require certificates or licences. Check these early, because they can decide which entry point is practical.

Step three: the CDS import declaration

Imports into Great Britain are declared on the Customs Declaration Service, known as CDS, which is the system that replaced CHIEF. GOV.UK says you can make the declaration yourself or hire someone to deal with customs and transport for you. Most importers in the Manchester area who receive regular EU freight use an agent, because the declaration has to be lodged in time for the haulier to build the GMR at Dover, Eurotunnel or Liverpool.

When an agent acts for you, the type of representation matters. Under direct representation the importer remains liable for the duty and VAT; under indirect representation the agent is jointly liable. Our guide to the CDS import declaration and using a broker explains what the agent needs from you and what to check on the entry.

What to have ready for the declaration

Step four: import VAT and postponed VAT accounting

Import VAT is due on most goods coming into Great Britain from the EU. A business registered for VAT in the UK can use postponed VAT accounting instead of paying the VAT at the border. According to HMRC, no approval is needed: you select postponed VAT accounting on the customs declaration and enter your VAT registration number at header level. The VAT is recorded against your EORI number.

You then download a monthly postponed import VAT statement online and use it to account for the import VAT on your VAT Return, declaring and reclaiming it on the same return where you are entitled to. HMRC notes that the accounting method cannot be changed after the declaration has been submitted, so tell your agent before each shipment whether you want it used. Businesses that are not VAT registered cannot postpone and pay import VAT through the declaration.

Common hold-ups on North West deliveries

Do you need help?

If you import occasionally, you may manage the declaration yourself once your EORI and classifications are in place. If you receive frequent groupage loads from Poland, an agent who files CDS entries and coordinates references with hauliers usually saves time. Our page on whether you need a broker sets out the trade-offs, and if you want a named contact for the region there is customs support for importers in Manchester available from our affiliated agency.

Related guides

Importing into the Manchester area?

Easy Clearance is a UK–EU customs clearance agency handling import and export declarations, T1/T2 transit and UK–Poland removals.

See Manchester customs support

Sources

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