Customs & transport glossary

A T1 is opened at the office of departure and discharged at the office of destination. Until it is discharged the goods stay „in transit": duty and VAT are suspended and a transit guarantee covers the movement.

On the from Poland to the UK corridor a T1 lets you move goods, e.g. from Poland to a clearance point near the Channel or to a UK warehouse where the import declaration is then made.

A T2 keeps the goods' Union customs status when they leave and re-enter the EU: the classic case being a Poland-to-Ireland „land-bridge" through Great Britain. Without a T2 the goods would have to be cleared as non-Union on entry to Ireland.

Without an EORI number you cannot lodge a customs declaration or appear as consignor/consignee in a clearance. An EU business holds one EORI for the whole Union. Trading with Great Britain needs a separate British number with a GB prefix (see: EORI GB).

The SAD is the „paper ancestor" of today's electronic declarations. It carries consignor and consignee data, the tariff code, value, procedure and origin of the goods. In practice declarations are now filed electronically, but the data layout still derives from the SAD.

An MRN is issued once a declaration is accepted and follows the shipment until the procedure ends. The driver quotes the MRN at the border; on the British side declaration references are grouped into a GMR in the GVMS system.

An ATA carnet replaces customs declarations in several countries with a single document. Ideal for trade-fair logistics: stand equipment travels to Great Britain on a carnet and returns to Poland without paying duty, provided it comes back on time and unchanged.

Procedure 42 lets goods enter the EU from a third country (e.g. Great Britain) without paying VAT at the border, provided they move straight on to a customer in another member state. It needs correct VAT/EORI numbers and supply documentation: a mistake here can be expensive.

In EU-UK trade the zero tariff comes from the TCA, but only for goods that meet the rules of origin. Instead of an EUR.1 a statement on origin on the invoice is normally used here; the EUR.1 still matters in trade with other preferential partners.

CDS handles import and export declarations on the British side. A customs agent files the declaration in it on behalf of the importer or exporter; the CDS declaration reference then goes into a GMR in GVMS so the vehicle can cross the border.

A T2L proves that goods hold Union status when they travel without a transit procedure, e.g. by sea between EU ports. Since 1 March 2024 new proofs are registered electronically in the PoUS (Proof of Union Status) system and receive an MRN; the paper T2L is being phased out (as of 2026). Not to be confused with T2 transit, which is a separate procedure.

EIDR speeds up the release of goods: at import a record entry is enough, and the formal supplementary declaration is filed within a set deadline. The simplification needs an HMRC authorisation and does not cover all goods, including some excise and controlled goods. We confirm the conditions for the specific importer and product.

A DDA improves a UK importer's cash flow and speeds up clearances, as goods do not wait for a transfer. The account usually requires security or a guarantee waiver granted by HMRC. Import VAT is more often settled via PVA; the DDA remains relevant for duty and excise.

In EU trade with Great Britain the zero duty rate under the TCA requires proof of origin: most often a statement on origin on the invoice. Below the 6000 euro threshold any exporter may issue it; above it an EU exporter quotes a REX number and a British one their EORI (as of 2026). A missing number on a larger consignment invalidates the preference and means full duty.

The tariff code determines the duty rate, VAT, required licences and whether the goods face SPS controls. The same product is classified in the EU (TARIC) and in the British tariff (UK Global Tariff): the codes often align, but must be checked on both sides. Misclassification is the most common cause of post-audit charges.

The primary method is the transaction value; where it cannot be used, the rules provide fallback methods. Duty is calculated on the customs value, and import VAT on the customs value plus duty and certain costs. This is why the freight cost split in Incoterms directly affects the amounts due.

GVMS works on a „pre-lodgement" model: before the vehicle boards the ferry or the Eurotunnel shuttle, all declarations must be gathered into a single GMR. Without a valid GMR the carrier is not allowed onto the crossing: which is why having the paperwork complete before the port is critical.

The GMR is the vehicle's „border ticket": it pins together the declaration references (MRNs, transits) and is checked on entry to the crossing. A single missing reference in the GMR can turn the truck back at the ferry.

An ENS is a safety-and-security declaration, not a customs declaration: it feeds risk analysis, not duty. When importing from Great Britain into the EU the ENS must be lodged within the required time window, and goods descriptions must be specific (see the list of banned „stop words").

A PBN is the Irish counterpart to the GMR idea. Without a correct PBN the vehicle will not get the green channel after leaving the ferry and may be held for checks. Key for direct deliveries to Ireland and for the land-bridge through Great Britain.

The Windsor Framework reduces checks for goods that stay in Northern Ireland (green lane) and routes full procedures through the red lane. The conditions and phase-in dates of individual elements keep changing, so we verify the current position for the specific movement before dispatch.

BTOM sorts sanitary and phytosanitary goods (food, plants, products of animal origin) into risk categories and ties the required certificates and physical-check frequency to them. The thresholds, categories and phase-in schedule evolve over time, so we check the current requirements for the specific goods before dispatch.

This is a risk-focused declaration, separate from the customs declaration. The data set and the lodgement deadline depend on the specific crossing and goods, so we confirm them each time before departure.

A CHED is required for food, plants and products of animal origin entering the EU: it notifies the border control post and triggers veterinary or phytosanitary checks. Relevant when importing from Great Britain into the EU.

A company selling into or buying from Great Britain as a party to the clearance needs a British EORI number (GB...). Missing a GB number blocks the declaration in CDS and stalls the import clearance.

DVS scores how much a driver sees directly through the glass (not via mirrors). It applies to vehicles above a certain weight entering Greater London; the exact weight thresholds, the „star" scale and the required rating tighten in successive stages of the scheme. When planning a London delivery we check the current requirement for the specific vehicle.

PVA helps a UK importer's cash flow: instead of paying VAT at clearance, they declare and reclaim it on the same VAT return. We confirm the conditions for using it and the markings required on the declaration for each specific import.

SPS loads travelling through the French ports may be routed to a SIVEP inspection, which needs prior notification and a full set of certificates. An unprepared load can get stuck in the inspection queue.

IPAFFS (Import of Products, Animals, Food and Feed System) is run by DEFRA and is the British counterpart of the EU TRACES. The GB importer or their agent is responsible for the pre-notification, lodged a required time before arrival (currently at least several hours; as of 2026). The notification reference must match the clearance documents: gaps hold an SPS load at the border.

The classic variant: a Channel crossing, a drive across England and Wales, then a ferry from Holyhead to Dublin. Union goods travel under a T2 transit to keep their status; a GMR is needed on the British side and a PBN on the Irish side. The alternative is the longer direct ferries from France to Ireland.

Ro-ro traffic splits into „accompanied" (tractor, trailer and driver sail together) and „unaccompanied" (the trailer alone, collected on the other side by another tractor). On routes to Great Britain ro-ro runs on the pre-lodgement model: the full set of declarations, including the GMR, must be ready before entering the crossing.

A CMR consignment note documents the contract of carriage, the state of the goods at loading and the scope of the carrier's liability. It governs, among others, claim deadlines and the limit of compensation. We publish the full Polish text as a separate document.

OCP covers within the limits of the carrier's liability under the CMR Convention and national law. The guarantee sum and scope (e.g. stops, theft) differ between policies: worth checking against the specific route and cargo.

ADR transport needs a properly equipped vehicle, a trained driver and complete documentation. On routes to Great Britain there are also UK-side requirements: we plan for them in advance.

FTL is the fastest form of carriage with no intermediate handling: the goods travel from sender to receiver on one vehicle. Cost-effective for larger volumes or when speed and no extra cargo handling matter.

LTL lets you ship from as little as one pallet: you pay for the space used, not for the whole truck. On the from Poland to the UK corridor groupage is consolidated and dispatched on regular runs (see: PL-UK consolidation).

The chosen rule (e.g. EXW, FCA, DAP, DDP) decides who arranges and pays for transport and who is responsible for clearance on the British side. In UK trade a well-chosen Incoterm prevents „who was meant to clear it" disputes.

Without a valid booking a truck may not be unloaded, even if it arrives on time. In deliveries to UK retail chains and Amazon warehouses keeping the slot is part of the service.

Cross-docking cuts time and cost by skipping storage: at the Milton Keynes warehouse goods can be split, repacked and forwarded the same day. The basis of fast distribution on the British side.

Consolidation lowers the unit cost: instead of hiring a whole truck, you add your load to a regular run. Through Poland we also consolidate loads from Czechia, Slovakia, Austria and Hungary to the UK. It is the bridge between groupage (LTL) and a full truck (FTL).

LDM is used to price part loads that cannot be stacked: what counts is the truck length occupied, not the weight or pallet count. As a rule of thumb a EUR pallet placed crosswise takes about 0.4 LDM. Quoting LDM in your enquiry speeds up pricing a part load from Poland to Great Britain.

The 1200 x 800 mm footprint makes space planning predictable: a standard trailer usually takes 33 EUR pallets on the floor. Pallet exchange (returning empties for loaded ones) is not automatic: it follows from the parties' agreement. Post-Brexit note: wooden pallets travelling to Great Britain must meet the ISPM 15 standard.

The package, adopted in 2020, is rolled out in stages. Its main pillars: the duty to organise regular driver returns home or to base, the periodic return of the vehicle to the country of establishment, a four-day pause after the cabotage limit is used up, and Smart G2V2 tachographs that log border crossings automatically (as of 2026). It shapes the cost and planning of every international route.

The G2V2 is the enforcement tool of the Mobility Package: it eases checks on cabotage, posting and driving and rest times. Since August 2025 it is required in all heavy vehicles running international transport in the EU, and from July 2026 it also covers vans from 2.5 to 3.5 tonnes in international traffic (as of 2026).

The driver carries a certified copy in the vehicle; the original stays with the company. Since May 2022 the licence also covers vehicles above 2.5 tonnes in international transport, not just classic lorries (as of 2026). Post-Brexit, the TCA recognises the Community licence for carriage between the EU and Great Britain.

Once the limit is used in a given EU country, the vehicle faces a four-day cooling-off before doing cabotage there again. In Great Britain under the TCA an EU carrier may perform at most two operations within seven days of arriving laden (as of 2026). The limits attach to the vehicle, not the driver.

The terms come from container shipping, but similar charges appear in ferry traffic and with unaccompanied trailers. In road transport the counterpart is a standing charge for waiting at loading, unloading or clearance. How much free time applies and when charges start is set by the transport order: worth checking before dispatch.

GOH removes folding and boxing: garments hang on rails for the whole journey and go straight to the shop floor after delivery. Popular in fashion and e-commerce on the British lane. It needs properly fitted loading space and careful planning, as hanging garments take more room than packed ones.

Selling into Great Britain the difference is practical: DDP means the EU seller acts as the importer in GB, so they need a British EORI number and usually a VAT registration. DAP shifts the import clearance and taxes to the British consignee. Agree the rule before quoting, as it changes the service scope and the paperwork.

ISPM 15 exists to stop timber pests. Post-Brexit the standard applies in both directions between the EU and Great Britain: a pallet without a legible IPPC mark can be challenged at the border and the load held or repacked. That is why on UK exports we check pallet markings before loading.