After import clearance a Polish importer should hold: the certified declaration (PZC) with its MRN, the invoice and packing list, proof of origin where the zero EU and UK rate was applied, and the CMR note. Import VAT can be settled cashlessly in the VAT return under article 33a of the VAT Act, subject to conditions including a customs representative.
Duty: the zero rate does not apply itself
The EU and UK trade agreement removes duty only for goods with documented origin. In practice that means a statement on origin on the British exporter invoice, or importer knowledge backed by evidence. Without it the standard tariff rate applies. The origin document must be kept for post clearance audits; we cover the rules with the TCA rules of origin.
Import VAT: cash or the return
The default is paying VAT at clearance and deducting it later. More convenient is article 33a of the VAT Act: output and input tax are settled in the same return, with no cash engaged. As at August 2026: the settlement is available to an active VAT taxpayer and the declaration is, as a rule, lodged through a direct or indirect customs representative; the representative requirement does not apply to holders of AEO status or of a simplification authorisation. Confirm the detailed conditions with your accountants, because errors in this mode are corrected in the return.
The importer file after clearance
- The certified customs declaration (Polish PZC) with the MRN: the core proof of clearance and tax amounts.
- Commercial invoice and packing list, consistent with the declaration on value, quantity and descriptions.
- Proof of origin: a statement on the invoice or documented importer knowledge.
- The CMR note with delivery confirmation.
- For article 33a settlement: documentation of the conditions and the entries in the VAT records.
Frequent documentation slips
- A statement on origin issued after the transaction without basis or without the required exporter details.
- A customs value missing transport costs where the delivery terms require adding them.
- A tariff code inconsistent between the invoice and the declaration.
- A lost PZC: without it the deduction is hard to defend at an audit.
Where this meets transport
Customs documents are created in the course of carriage, so the easiest way to keep them straight is together with it. When we run transport from the UK, we coordinate the declarations and hand the importer the full set after clearance. The British PVA mechanism is described in our PVA article, and clearance in a country other than the destination with procedure 42.
Exporter statement or importer knowledge: two bases, one preference
The zero duty under the EU and UK agreement can rest on one of two bases, and the difference is worth understanding because the evidential consequences differ. The first is a statement on origin drawn up by the exporter on the invoice or another commercial document: the burden of documenting origin sits with the seller, and the importer must hold that document and be able to produce it. The second is importer knowledge, the importer's own documented determination that the goods meet the rules of origin; there the importer gathers the evidence and answers for it before the authority. In practice the first road is more convenient, the second is sometimes the only one available when buying through intermediaries. What cannot be done is to claim preference on neither basis and go looking for the paperwork afterwards.
What to prepare before clearance rather than after it
- A tariff code agreed with the customs agency, the same on the invoice and in the declaration.
- The delivery terms from the invoice: they decide whether freight is added to the customs value.
- The decision whether you settle VAT in the return, with the conditions confirmed by your accountants.
- Confirmation of who acts as customs representative and in which capacity.
- A place to file the proof of origin alongside the declaration: a post clearance audit usually arrives once nobody remembers the consignment.
Sources
- podatki.gov.pl (Ministry of Finance): import VAT settled in the return
- PUESC (Polish customs / KAS): declarations and post clearance documents
- GOV.UK: preference agreements, proofs of origin
Importing from the UK and want the paperwork under control from pickup to the VAT return? Write through the contact form. We run clearances and document coordination within our customs service, and the whole import route is covered by our import guide.
