To import from Poland to the UK you need a GB EORI number, a customs agent to lodge the GB import declaration and a decision on Incoterms that fixes who pays freight, duty and import VAT. The Polish supplier (or their forwarder) handles the export declaration in Poland; you or your agent handle the import declaration in Great Britain. Most goods of Polish origin enter duty-free under the EU-UK trade agreement if origin is proven.
The two-clearance reality: export in Poland, import in Great Britain
Since Great Britain left the EU customs union, a shipment from a Polish supplier crosses two customs authorities, not one. In Poland the goods are placed under an export procedure and cleared for export before the truck leaves. In Great Britain the same goods are declared for import and released once duty and VAT are accounted for. These are separate filings, in separate systems, and someone has to own each of them.
The export side sits with your supplier or their Polish forwarder: they raise the export declaration, provide the commercial invoice and packing list and, where the value warrants it, a statement on origin. The import side is yours. As the UK buyer you are normally the importer of record, which means the GB import declaration, the duty and the import VAT are your responsibility even when the supplier arranges the transport. Getting this wrong is where new importers lose money: a truck held at the border because nobody was appointed to file the GB entry costs demurrage every day it waits, and the goods you promised a customer sit inside it.
Step 1: get your GB EORI number
Before anything else, register for a GB EORI number with HMRC. It is free, it is issued to your business, and your customs agent quotes it on every import declaration. If you are also VAT-registered, link the EORI to your VAT number so import VAT flows correctly. A missing or wrong EORI is one of the most common reasons a first import stalls, together with a mismatched VAT status; we cover that failure mode in missing EORI and wrong VAT at customs. Full application detail sits in the EORI number: what it is and how to get one.
Step 2: agree the Incoterms before you agree the price
Incoterms 2020 decide who pays and who carries the risk at each leg of the journey. For a UK buyer the practical question is simple: how much of the chain does the Polish supplier organise, and where does it become yours? The answer changes your landed cost more than a few percent on the unit price.
- EXW (Ex Works). You collect from the supplier's premises in Poland. You organise and pay for everything from the factory gate: Polish export clearance, road freight, the crossing and GB import. Cheapest headline price, most work and most risk on you.
- FCA (Free Carrier). The supplier clears the goods for export and hands them to your carrier in Poland. A cleaner split than EXW because the export declaration is properly the supplier's. Widely recommended for road groupage.
- DAP (Delivered At Place). The supplier delivers to your UK address but you remain importer of record and pay import duty and VAT. Convenient, but read the small print on who files the GB entry.
- DDP (Delivered Duty Paid). The supplier delivers everything paid, including UK duty and import VAT. Simplest for you, but the supplier prices the risk in, and a Polish supplier acting as UK importer can create VAT-recovery complications.
The full breakdown of who arranges customs under each term, from a transport point of view, is in Incoterms for UK transport: who arranges customs. Fix the term in writing before the order, not after the truck is loaded.
Step 3: duty, origin and the EU-UK trade agreement
Goods imported into Great Britain are potentially liable to customs duty at the UK Global Tariff rate for their commodity code. The relief that matters for Polish suppliers is preferential origin under the EU-UK Trade and Cooperation Agreement: goods that meet the agreement's rules of origin enter duty-free. To claim it you need proof of origin, in practice a statement on origin from your supplier on the invoice, or importer's knowledge. No proof, no preference, and the goods pay the full tariff. Ask your supplier for the origin statement up front; retrofitting it after clearance is painful. Confirm the commodity code and any specific rules against the official UK trade tariff, linked in the sources below, rather than assuming a rate from memory.
Step 4: import VAT and Postponed VAT Accounting
Import VAT is due on most goods entering Great Britain, calculated on the customs value plus duty. If you are VAT-registered you do not have to pay it in cash at the border: Postponed VAT Accounting (PVA) lets you account for import VAT on your VAT return instead, declaring and reclaiming it in the same period so the cash impact is usually neutral. For a regular importer this is the difference between VAT tying up your working capital for weeks and it barely touching your bank account. Your agent enables PVA on the declaration; you reconcile against your monthly postponed VAT statement. The mechanics, including how to switch it on, are in Postponed VAT Accounting: UK import VAT.
Step 5: the road journey and GVMS
Most goods from Poland travel by road, either accompanied on a ferry or through the Channel Tunnel. Poland to the UK is typically a multi-day trip depending on loading point, the crossing chosen and border throughput; treat any single quoted transit time as indicative and build a buffer for deadline-critical loads.
In practice this means your GB import declaration has to exist before the vehicle reaches the crossing, so the paperwork drives the timeline, not the truck. A late or incomplete filing does not just delay clearance, it can stop the vehicle boarding at all. How GVMS and the GMR fit together, and what the driver actually needs, is set out in GVMS and GMR step by step.
The document set that keeps the load moving
- Commercial invoice with a clear description, value and currency.
- Packing list matching the invoice.
- Statement on origin, where you claim EU-UK preference.
- Correct commodity codes for each line.
- Your GB EORI on the import declaration.
- Any controlled-goods paperwork (licences, certificates) where the product needs it.
This is the buyer's mirror image of the export pack a Polish seller prepares; if you want to see it from the supplier's side, read export to the UK: required documents. Note this guide covers the Poland-to-UK direction. For goods travelling the other way, from a UK supplier into Poland, the customs roles reverse; that case is import from the UK to Poland.
Common mistakes UK buyers make
- Agreeing a price before agreeing Incoterms, then arguing over who pays the crossing.
- Assuming DDP makes them the importer when the supplier is, creating VAT-recovery headaches.
- Forgetting the GB EORI until the first load is already rolling.
- No origin statement, so duty-free goods pay full tariff.
- Not enabling PVA, so import VAT drains cash at the border.
- Treating a quoted transit time as a guarantee on a deadline-critical delivery.
How we run this
OPTIMUS TRANSPORT is a Polish road haulier that runs Poland-UK traffic every week, with warehousing in Kielce and Legnica, and in Milton Keynes on the UK side. For a UK buyer that means one point of contact who arranges the Polish export clearance, the road leg and the crossing, and coordinates the GB import so the GMR is ready before the truck reaches the port. We handle customs on both ends, exhibition and project cargo, and time-critical loads. More border and customs guidance sits in our customs clearance section and the knowledge base, and you can set up a specific import through the contact form.
