Guides / Removal firms: UK–Poland moves · Updated 30 September 2026

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

Household goods moving between the UK and Poland need customs paperwork on both sides. Here is what a removal company should collect from each client, and when.

This guide is also available in Polish.

A house move between the UK and Poland is, in customs terms, a shipment of goods across the UK–EU border. The removal company usually runs the logistics, but the reliefs that make household goods duty-free belong to the family, not to the carrier. That split causes most of the delays we see: the lorry is loaded and ready, but the paperwork that only the client can supply is missing. This guide sets out what a removal firm should collect, and when, for moves in each direction.

Direction decides the paperwork

Before anything else, establish which way the goods are travelling. The relief, the authority and the documents are different on each side.

ToR1 is a UK scheme for belongings coming into the UK. It plays no part in a move from the UK to Poland, and a client moving to Poland should not be asked for one.

Moves into the UK: ToR1

Who qualifies

According to HMRC's guidance on transfer of residence to Great Britain, the person must have been resident outside the UK for at least 12 consecutive months before moving, must have had the goods for at least 6 months before the move (with exceptions for marriage or civil partnership and for students), and must import the goods within 12 months of coming to live in the UK. Relief does not cover alcoholic drinks, tobacco products, commercial transport or non-portable professional instruments. The goods also cannot be lent, used as security, hired out or transferred to someone else within 12 months of the move.

Who applies

The client normally completes the ToR1 application. An agent can apply instead, but HMRC's application guidance says the agent needs a letter of authority signed by the client confirming they may act on the client's behalf. Either way, the client then passes the unique reference number to the removal firm or customs agent, who declares the goods using customs procedure code 40 00 C01. See our explainer on customs procedure codes if that format is new to you.

What the client must provide

• A list of the items being moved (typed, a spreadsheet or a photo of a handwritten list is accepted)
• The photo page of their passport
• Proof of the new UK address, such as a bank statement, utility bill or rental agreement dated within the last 3 months
• Proof of the address outside the UK, such as a bank statement, utility bill or rental agreement dated within the last 6 months
• Animal health certificates or pet passports, if animals are travelling
• Vehicle details (year, make, model, VIN or chassis number and registration), if a vehicle is included

The single most useful thing a removal firm can do is ask for these documents at quotation stage, not the week before loading. Easy Clearance publishes a ToR1 document checklist for moves to the UK that clients can work through before they call you.

Moves into Poland: EU relocation relief

For families leaving the UK for Poland, duty relief comes from Council Regulation (EC) No 1186/2009, which applies across the EU. Under Article 5, relief is available only to people whose normal place of residence has been outside the EU customs territory for a continuous period of at least 12 months. Article 4 requires the property to have been in the person's possession and, for non-consumable goods, used at the former residence for at least six months before they stopped living in the country of departure, and to be intended for the same use at the new home. Article 7 says the goods must be entered for free circulation within 12 months of the person establishing their normal residence in the EU, and that they may arrive in several separate consignments within that period. Article 6 excludes certain goods, including alcoholic products and tobacco.

In practice this means the client needs to prove two things: how long they lived in the UK, and how long they have owned and used the goods. A detailed inventory and evidence of the UK residence period are the backbone of the Polish claim, so collect them early, alongside the new Polish address.

The UK side of an outbound move

Household goods leaving Great Britain still leave through UK customs. GOV.UK states that you must make an export declaration to move goods through UK customs, and that you can hire a transporter or customs agent to make it. Exporting from England, Wales or Scotland requires an EORI number starting with GB (see EORI in our glossary). When the goods are presented, the reference from the export declaration, plus any relevant documents, needs to be available.

Many private movers have no EORI number, which is one reason removal firms commonly work with a customs agent who handles the declaration. Agree early who is the declarant and how the client will be represented.

GMR for the vehicle

Where the route runs through a port using the Goods Vehicle Movement Service, the haulier creates a goods movement reference (GMR). GOV.UK says the GMR must include declaration references for all goods being carried: for Great Britain to the EU that means export declaration references (DUCRs) or transit numbers, and for the EU to Great Britain it means customs declaration references, carnet numbers or transit MRNs. The haulier presents the GMR at the port of departure. A GMR cannot be completed until every declaration on board has a reference, so one late family can hold up the whole vehicle.

Mixed loads with several families

Groupage removals put several households on one trailer. For customs, each family is a separate case: each has its own inventory, its own relief claim (ToR1 reference for UK arrivals, EU relief claim for Polish arrivals) and its own declaration. Keep them apart physically and on paper:

• Label and load each consignment so it can be identified and inspected on its own.
• Match every inventory to the correct declaration reference before building the GMR.
• Do not load goods for a family whose relief is still pending; if one consignment is held, the others on the vehicle can be delayed with it.

Our guide to groupage and consolidated loads covers the general mechanics in more detail.

A short intake checklist for removal firms

1. Confirm the direction of the move and the date the client moves (or moved) home.
2. For UK arrivals: check whether the client has applied for ToR1, or collect a signed letter of authority if you or your agent will apply.
3. For Polish arrivals: collect proof of the UK residence period and evidence of ownership and use of the goods.
4. Get a full inventory, flagging vehicles, animals, alcohol and tobacco separately.
5. Agree who makes the export and import declarations, and who creates the GMR.

If you are unsure whether to handle declarations in-house, read do you need a broker?

Related guides

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

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

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

Sources

• Transfer of residence to Great Britain (GOV.UK)
• Application for Transfer of Residence relief ToR1 (GOV.UK)
• Make an export declaration (GOV.UK)
• Get a goods movement reference (GOV.UK)
• Council Regulation (EC) No 1186/2009, as adopted (legislation.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.