UK customs guides

113 practical explainers on the paperwork behind UK–EU shipments. Every factual claim is checked against official sources, and each guide lists them.

Topics: Cars, vans and vehicles (8) · Food, plants and animals (12) · Moving home and personal goods (10) · Regulated and specialist goods (25) · Business, e-commerce and documents (14) · Transit, borders and transport (14) · Duty, VAT and origin (11) · Customs procedures and declarations (19)

Cars, vans and vehicles

• Bringing a bicycle or e-bike from the UK to Poland

  UK to Poland with a bike or e-bike: when TCA zero duty applies, when origin rules bite, relocation relief, VAT and moving the battery safely.

• Bringing a caravan or motorhome from the UK to Poland

  Moving a caravan or motorhome from the UK to Poland: EU relief for transfer of residence, VAT and excise, DVLA export steps and trailer registration.

• Checking a UK car before you export it to Poland

  Free gov.uk checks before buying a UK car for Poland: DVLA vehicle enquiry, MOT history, recalls, V5C log book checks and the permanent export section.

• Importing a car or van into the UK from the EU

  How to bring a car or van from the EU into Great Britain: NOVA within 14 days, duty and VAT, rules of origin, ToR1 relief, vehicle approval and DVLA.

• Importing a vehicle into Great Britain: NOVA, IVA and DVLA registration

  How to make an imported vehicle road-legal in Great Britain: NOVA within 14 days, VAT and duty, IVA or other approval, DVLA registration and MOT.

• Moving a motorcycle from the UK to Poland: customs and registration

  UK export paperwork, V5C and DVLA, Polish import clearance, duty and VAT, relocation relief and registering a UK motorcycle in Poland.

• Sending used car parts from the UK to Poland: duty, VAT and origin

  Selling used car parts from the UK to Poland? Export and import declarations, EU duty and VAT, origin proof, commodity codes and hazardous parts.

• Taking a car from the UK to Poland: duty, VAT, excise and registration

  Moving or selling a car from Great Britain to Poland: V5C export, EU customs, duty and origin, Polish VAT and excise, removal relief and registration.

Food, plants and animals

• Border Target Operating Model: risk categories for EU food and plant imports

  How BTOM low, medium and high risk categories work for EU animal and plant imports to GB: certificates, BCP checks and the Common User Charge.

• Export health certificates for UK food going to the EU

  How to export UK food of animal origin to Poland: EHC Online, the certifying officer, TRACES pre-notification, EU border control posts and common rejections.

• Exporting food supplements from the UK to Poland

  Selling food supplements from the UK into Poland: EU rules, GIS notification, Polish labels, border sanitary control and the UK export declaration.

• Importing coffee into the UK: commodity codes, duty and VAT

  How to classify green, roasted and instant coffee in the UK Trade Tariff (0901 and 2101), claim preferential origin and apply VAT.

• Importing fish and seafood into Great Britain

  How fish and seafood imports into Great Britain work: IPAFFS pre-notification, health certificates, border control posts and IUU catch certificates.

• Importing honey from Poland and the EU into Great Britain

  Honey from the EU to GB: low-risk category, IPAFFS notification, commercial document, beekeeping-use rules and GB honey labelling.

• Importing plants and seeds into Great Britain: phytosanitary rules

  Which plants and seeds need a phytosanitary certificate, IPAFFS pre-notification times, risk categories, BCP checks and personal import rules for GB.

• Importing Polish food products for UK shops and delis

  What UK delis and wholesalers importing Polish food need: BTOM risk categories, health certificates, IPAFFS, UK labelling address and VAT.

• Importing tea and herbal infusions into Great Britain

  Tea, maté or herbal infusion? How UK commodity codes split them, plus food import controls, labelling basics and preferential origin for GB imports.

• IPAFFS pre-notification: which imports, who submits and how it links to customs

  Which GB imports need an IPAFFS pre-notification, who submits it, official notice periods, CHED references on the customs declaration and BCP checks.

• Moving horses between the UK and EU (Poland): certificates, border posts and returning to GB

  Moving a horse from Great Britain to Poland or the EU: export health certificates, official vet, passports, EU border control posts, TRACES and returning to GB.

• Taking a dog, cat or ferret from Great Britain to Poland

  Microchip, rabies vaccination, the 21-day wait, the animal health certificate and travellers' points of entry for pets going from GB to Poland or the EU.

Moving home and personal goods

• Alcohol and tobacco allowances between Great Britain and Poland

  GB and Polish duty-free allowances for alcohol and tobacco compared, including Poland's lower tobacco limit and when you must declare.

• Carrying £10,000 or more in cash across the UK border: how to declare it

  When you must declare £10,000 or more in cash entering or leaving Great Britain, what counts as cash, how to declare, and what happens if you do not.

• Customs paperwork for UK–Poland removals: a guide for removal firms

  What removal firms need from clients on UK–Poland house moves: ToR1 for moves to the UK, EU relocation relief for Poland, export declarations, GMR and groupage.

• Goods seized by UK customs: what to do next

  Held or seized by Border Force or HMRC? How seizure notices work, the one-month notice of claim deadline, restoration requests and reviews.

• Moving household goods from the UK to Poland: customs relief explained

  How EU relief for transfer of residence works when moving your home from the UK to Poland: 12-month and 6-month rules, inventory, deadlines, exclusions.

• Moving to the UK from Poland: transfer of residence relief (ToR1)

  Moving to the UK from Poland or the EU? How ToR1 relief works: who qualifies, time limits, covered goods, applying before shipping, border and vehicles.

• Moving to the UK in several shipments under ToR1

  Splitting a move to the UK into several loads? How ToR1 relief works across consignments, the 12-month window, storage and your inventory.

• Personal purchases from the UK to Poland and the EU: duty, VAT and allowances

  Bringing or sending UK purchases to Poland or the EU for personal use: traveller allowances, gifts, parcels, VAT and the duty change from 1 July 2026.

• Sending gifts to the UK from abroad: VAT, duty and declarations

  Gift parcels to the UK: what counts as a gift, the £39 and £135 VAT and duty thresholds, alcohol and tobacco, who pays and how to declare.

• Travelling between the UK and Poland with personal medicines

  UK rules for carrying personal and controlled medicines between the UK and Poland: 3-month supply, prescriber letter, licences and posting.

Regulated and specialist goods

• Buying clothing in the UK to resell in Poland: customs guide

  Reselling UK-bought clothing in Poland: why origin decides duty, chapters 61, 62, 63 and heading 6309, import VAT and business vs private rules.

• Buying used electronics in the UK to resell in Poland

  Used phones, laptops and consoles from the UK to Poland: origin rules, CN chapters 84/85, import VAT, lithium batteries in transport and WEEE.

• CITES permits between the UK and EU: instruments, leather and timber

  When moving rosewood or ivory instruments, exotic leather or timber between Great Britain and the EU needs a CITES permit, and which ports to use.

• Exporting dual-use goods from the UK: licences, control lists and checks

  How UK exporters check if goods are dual-use, which export licences exist (SIEL, OIEL, OGEL), who issues them and what happens if you ship without one.

• Exporting tractors and farm machinery from the UK to the EU

  How to export tractors and farm machinery from the UK to the EU: export declaration, VAT zero-rating evidence, DVLA V5C, origin and plant health cleaning.

• Exporting UK gin, whisky and beer to Poland: excise, stamps and duty

  How UK spirits and beer reach Poland: UK duty-suspended export on EMCS, Polish excise and tax stamps, TCA origin for duty, and import VAT.

• Goods that need an import licence in the UK

  Which goods need a UK import licence or permit: firearms, nuclear material, sanctioned goods, controlled drugs, CITES species. Who issues them and how to check.

• Importing art and antiques into the UK: tariff, VAT and licences

  How to import works of art, antiques and collectors' items into Great Britain: chapter 97 codes, reduced import VAT valuation, CITES and export licences.

• Importing cosmetics into Great Britain: responsible person, SCPN and customs

  Importing cosmetics into GB: the UK responsible person, SCPN notification (not the EU CPNP), labelling basics and the customs declaration.

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

  Importing furniture from Poland to the UK: chapter 94 codes, TCA origin, ISPM 15 pallets, timber due diligence, fire safety and import VAT.

• Importing jewellery, precious metals and watches into Great Britain

  How to import jewellery, precious metal articles and watches into Great Britain: classification, valuation, hallmarking, allowances and repairs.

• Importing lithium batteries into Great Britain: transport, customs and producer rules

  Importing lithium batteries or battery-powered devices into GB: dangerous goods rules by road and air, customs steps and battery producer duties.

• Importing machinery and equipment into GB from the EU

  Importing industrial machinery from the EU into Great Britain: chapter 84/85 codes, origin, UKCA and CE marking, inward processing, heavy loads and VAT.

• Importing Polish vodka and beer as a UK wholesaler

  UK wholesaler buying Polish vodka and beer: AWRS approval, why APPA usually is not needed, duty suspension, Alcohol Duty and the end of duty stamps.

• Importing toys from Poland and the EU into Great Britain

  Importing toys from Poland into GB: importer duties under the Toys (Safety) Regulations 2011, CE or UKCA marking, labelling, records and customs steps.

• Jewellery and watches from the UK to Poland: duty and VAT

  Taking or sending jewellery, watches or gold from the UK to Poland: EU duty and VAT, origin rules, traveller allowances and how to prove value.

• Moving art and antiques from the UK to Poland: export licences, EU rules and provenance

  Moving art or antiques from the UK to Poland: UK cultural goods export licences, EU import rules for cultural goods, duty, VAT and provenance documents.

• Moving dangerous goods by road between the UK and EU: ADR duties and paperwork

  ADR road freight UK to EU: consignor duties, transport documents, driver and vehicle rules, and the UN dangerous goods code on customs declarations.

• Selling EU cosmetics into Great Britain: a seller's checklist

  Step-by-step checklist for EU cosmetics brands selling into Great Britain: GB Responsible Person, SCPN, labels, Northern Ireland and customs.

• Selling used machinery from the UK to Poland: customs, VAT and CE marking

  How to export used machinery from the UK to Poland: export declaration, TCA origin and EU duty, Polish import VAT, CE marking, dual-use and abnormal loads.

• Shipping alcohol and tobacco between GB and the EU: excise guide for businesses

  How duty suspension, excise warehouses, EMCS and export evidence work for commercial alcohol and tobacco shipments between Great Britain and the EU.

• UK Timber Regulations: importing wood products from Poland and the EU

  UK Timber Regulations for importers of furniture, flooring and timber from Poland and the EU: due diligence, covered products, records, FLEGT and OPSS.

• UK trade sanctions checks for small exporters shipping via the EU

  How small UK exporters selling via the EU can check buyers and end users against UK sanctions, spot diversion red flags and keep records.

• UKCA vs CE marking: a guide for importers from the EU

  UKCA or CE marking for goods imported into Great Britain from the EU: current CE recognition, sector exceptions, importer name and address, Northern Ireland rules.

• Wooden pallets and packaging (ISPM 15) on UK–EU routes

  ISPM 15 rules for wooden pallets, crates and dunnage between the UK and EU: the mark, exempt materials, checks and what happens if packaging fails.

Business, e-commerce and documents

• ATA carnet vs temporary admission vs duplicate list for equipment

  Musicians, film crews and engineers moving kit between the UK and EU: when an ATA carnet, a temporary admission declaration or a duplicate list fits.

• ATA carnets for trade fairs, samples and professional equipment

  How ATA carnets work for trade fairs, samples and professional equipment leaving the UK: coverage, UK issuers, returning goods and temporary admission.

• Buying from Polish suppliers: a UK importer's guide

  Buying from a Polish supplier? Who files the export and import declarations, IE-599, GB EORI, postponed VAT, Incoterms and zero duty with a statement on origin.

• Dropshipping to the UK: who pays duty and import VAT

  Dropshipping to UK customers from the EU or elsewhere: the £135 VAT rules, marketplaces, orders over £135, DAP vs DDP, EORI and UK VAT.

• EU contractors working for UK clients: VAT and tools

  Polish and EU firms supplying services in the UK: B2B vs B2C place of supply, reverse charge, UK VAT registration and taking tools under Temporary Admission.

• EU sellers sending stock to UK fulfilment warehouses

  EU sellers stocking UK fulfilment warehouses: importer of record, GB EORI, UK VAT for non-established businesses, postponed VAT and marketplace VAT.

• Export documents: commercial invoice, packing list, origin and proof of export

  The documents behind a UK export declaration: commercial invoice, packing list, proof of origin and export evidence, and what each is for.

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

  Shipping goods from Great Britain to a Polish buyer for the first time? EORI, commodity code, Incoterms, documents, export declaration, GMR and import.

• How a Polish business imports goods from a UK supplier

  Importing from the UK into Poland as a business: EORI via PUESC, commodity codes, UK export declaration, transit, TCA duty and import VAT.

• Incoterms and customs: who clears goods and pays duty

  EXW, FCA, DAP or DDP? How Incoterms decide who files UK-EU export and import declarations, who pays duty and who needs an EORI number.

• Sending commercial samples from the EU to the UK: duty and VAT relief

  How EU businesses can send commercial samples to the UK: negligible-value relief, temporary admission, ATA carnets, courier vs post, invoices and import VAT.

• Sending one or two pallets from Poland to the UK

  Small business guide to shipping a pallet from Poland to the UK: export and import declarations, who is the importer, documents, ISPM 15 and common holds.

• Taking work tools and equipment to a UK job: temporary admission

  EU contractors taking tools to a UK job: temporary admission for professional equipment, the construction exclusion, hand tools, ATA carnets, consumables.

• UK sellers shipping to EU customers: VAT, IOSS and exports

  How UK online sellers handle EU VAT on B2C parcels: IOSS up to EUR 150, EU intermediary, larger consignments, DDP vs DAP, UK export evidence and returns.

Transit, borders and transport

• Dover–Calais and Eurotunnel customs: a haulier's checklist

  What hauliers need on the short straits: GB EORI, UK export declaration, GMR via GVMS at Dover or Eurotunnel, and EU ICS2 safety and security data.

• Entry summary declarations (ENS): UK and EU safety and security rules

  How ENS safety and security declarations work for goods entering Great Britain (S&S GB) and the EU (ICS2): who files, what data, what goes wrong.

• Groupage and consolidated loads: UK–EU customs explained

  How customs works for groupage (LTL) loads between the UK and EU: separate declarations, one GMR per vehicle, transit and why one missing MRN stops a truck.

• Importing by air freight into UK airports: how clearance works

  How air cargo is cleared at UK airports such as Heathrow: ENS by the carrier, temporary storage, CDS import declarations, pre-lodging and BCP checks.

• Importing from Poland and the EU into North West England

  How EU goods reach Manchester and the North West: GVMS ports such as Dover, Eurotunnel and Liverpool, GMRs, CDS import declarations, EORI and postponed VAT.

• Lorry weight and dimension limits in Great Britain for hauliers

  GB lorry weight limits by axle, height planning and abnormal load notice periods for UK–EU hauliers, using only figures published on GOV.UK.

• Northern Ireland and the Windsor Framework: a guide for traders

  GB to Northern Ireland and NI to Poland under the Windsor Framework: UKIMS, goods not at risk, XI EORI and VAT, based on GOV.UK guidance.

• Shipping a container from the UK to Poland: customs step by step

  UK export declaration, EU ICS2 entry summary, temporary storage at Gdańsk or Gdynia and the Polish import declaration for a sea container.

• Shipping goods from Germany to the UK: customs step by step

  German export in ATLAS, EORI numbers, UK import in CDS, zero duty under the TCA and GVMS/GMR for RoRo: how a Germany to UK shipment is cleared.

• Shipping goods from Poland to Northern Ireland: VAT, XI numbers and EORI

  Poland or EU to Northern Ireland: EU VAT rules still apply, the buyer accounts for acquisition VAT with an XI number, and the green lane is GB to NI only.

• T1 transit from the UK through France: the short-straits route

  How T1 transit works for lorries crossing from Dover or the Tunnel into France and on to other EU countries: NCTS, GMR, office of transit, destination.

• T1 transit from the UK to the EU: what the broker does

  How T1 transit works from the UK to the EU: NCTS, guarantee, MRN, the time limit set by the office of departure, discharge and open movements.

• Transit guarantees and NCTS explained

  How common transit guarantees work: individual vs comprehensive, GRN and access code, T1 vs T2 status, the NCTS lifecycle and undischarged movements.

• UK customs checks: what happens if your goods are selected

  Documentary vs physical UK customs checks, how you are notified, where checks happen, what to prepare and how to correct a CDS declaration after clearance.

Duty, VAT and origin

• Advance Tariff Rulings (ATaR): a UK guide

  What an Advance Tariff Ruling is, when and how to apply, what the ruling contains, and how it differs from EU Binding Tariff Information (BTI).

• Customs value for UK imports: the six valuation methods explained

  How UK customs value is calculated: transaction value, the fallback methods in order, what to add or deduct, and common valuation mistakes.

• Duty deferment account (DDA) in the UK explained

  What a UK duty deferment account is, who can apply, guarantees and waivers, the monthly Direct Debit, agent accounts and how it fits with postponed VAT.

• How import duty and import VAT are calculated in Great Britain

  Step-by-step: commodity code, customs value, UK-EU preferential rates with proof of origin, then import VAT on value plus duty. Worked example included.

• How to use the UK Trade Tariff to find a commodity code and duty rate

  Use the UK Trade Tariff to find a 10-digit import code, read measures, preferential rates, quotas and additional codes, and get HMRC help.

• Import VAT evidence: C79 certificates vs postponed VAT statements

  C79 or postponed import VAT statement? How UK importers get each from CDS, what to keep, and the mistakes that cost VAT recovery.

• Import VAT in Poland on goods from the UK

  When Polish import VAT is charged on UK goods, what it is calculated on, paying at clearance vs article 33a, reclaiming it, and private buyers.

• Postponed VAT accounting for first-time importers

  How first-time UK importers use postponed VAT accounting: who qualifies, instructing your agent, the monthly CDS statement and VAT return boxes.

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

  How to claim 0% duty on UK–EU trade: rules of origin, statement on origin wording, REX numbers, importer's knowledge, supplier declarations and records.

• UK VAT on low-value imports: the £135 rules explained

  How UK VAT works on consignments of £135 or less: point-of-sale VAT, seller and marketplace duties, customs duty, excise goods and gifts.

• UK VAT registration for EU businesses: when it is required

  EU businesses with no UK establishment must register for UK VAT from the first taxable UK supply. Marketplaces, imports, registration and representatives.

Customs procedures and declarations

• 15 UK–EU customs terms explained in plain English

  EORI, MRN, CDS, NCTS, T1, ENS, GMR, GVMS, commodity codes, origin, IOSS, procedure 42 and IPAFFS explained simply for first-time UK–EU traders.

• CDS declaration status codes explained for importers

  What CDS notifications like DMSACC, DMSDOC, DMSCTL, DMSREJ and DMSCLE mean for UK importers, and what to do at each stage of a declaration.

• Customs declaration mistakes, corrections and penalties in the UK

  Common UK customs declaration mistakes, how to amend or disclose them, and how HMRC civil penalties and reductions work, based on gov.uk guidance.

• Customs procedure 42: VAT-exempt import and onward EU supply

  How EU customs procedure 42 lets goods from the UK enter one EU country VAT-exempt and move on to a buyer in another, and what conditions apply.

• Customs procedure codes (CPC) on UK declarations explained

  How a UK customs procedure code is built on CDS, what codes like 4000, 4071, 5100 and 1040 mean, and why a wrong CPC causes problems.

• Customs warehousing in the UK: storing imports with duty and VAT suspended

  How UK customs warehousing suspends duty and import VAT: public vs private warehouses, HMRC authorisation, release or re-export, and cash flow.

• Direct vs indirect customs representation in the UK

  Direct or indirect customs representation in the UK: who is liable for duty and VAT, how to give written authority and what your agent needs.

• EORI numbers: when you need a GB, XI or EU number

  Which EORI you need for UK, Northern Ireland and EU customs declarations, how to apply, how long HMRC takes and how to check a number.

• How a customs broker files your UK import declaration in CDS

  What you give your broker, what they submit in CDS, how duty and import VAT are paid, postponed VAT accounting, and why import declarations get held up.

• How long UK customs clearance takes and what slows it down

  The clearance timings gov.uk actually publishes, from pre-lodging and IPAFFS to product safety checks and held parcels, and how to avoid delays.

• How remote customs clearance works for UK–EU shipments

  How UK–EU customs clearance works remotely: electronic CDS declarations, documents to send, pre-lodging and how GMR and GVMS release the lorry.

• How to read your CDS import declaration

  What the key data elements on your UK CDS import declaration mean, what to check before you accept the entry, and how errors are amended.

• Inward processing in the UK: duty and VAT relief for processing and repair

  How UK inward processing suspends duty and import VAT on goods processed or repaired and re-exported: authorisation types, time limits, bill of discharge.

• Movement Reference Number (MRN): what it is and how hauliers use it

  What an MRN is, when CDS and NCTS issue one, which MRN goes into a GMR, and how to check the status of a declaration or transit movement.

• Outward processing in the UK: repairs and processing in the EU

  How UK businesses send goods to the EU, e.g. Poland, for repair or processing and re-import with less duty: authorisation routes, warranty repairs, VAT.

• Returned goods relief: re-importing goods without paying twice

  How returned goods relief works for goods coming back to the UK: HMRC conditions, the 3-year limit and exceptions, evidence and the declaration.

• The EU customs declaration in Poland: what it contains

  What a Polish import declaration in AIS/IMPORT PLUS contains, which data a UK exporter should check, and how it differs from a UK CDS declaration.

• Tracking a customs clearance in Poland for goods from the UK

  How to follow a Polish import clearance for UK goods: the MRN, PUESC messages (UPO, POD, PZC), what couriers see and what to do when goods are held.

• UK Freeports and Freeport customs sites explained

  How UK Freeport customs sites work: duty and import VAT suspension, duty inversion, simplified declarations, who can use them and 5-year records.