What are TCA Customs Preferences? [2026]

Author easyclearance.pl team Published 18 February 2026 Updated 4 March 2026 TL;DR Quick definition TCA (Trade and Cooperation Agreement) is the post-Brexit agreement that abolished customs duties on originating goods. Principle: "0% duty on everything, provided it is manufactured in the EU or UK. This does not cover goods from third countries (e.g. TCA (Trade and Cooperation Agreement) is the post-Brexit agreement that abolished customs duties on originating goods. Need operational support? Send a quick brief and get a clear next-step plan. Book export clearance support Contact operations team Principle: "0% duty on everything, provided it is manufactured in the EU or UK." This does not cover goods from third countries (e.g. China) that are only transshipped in the EU. If you import electronics from China to Poland and sell them to the UK – you pay duty because the goods have not acquired EU origin (not sufficiently processed). What the current official guidance means in practice For operational work, the current procedural rules, declaration fields and relief conditions should be checked directly against the official guidance. For this topic, the core reference points are European Commission, GOV.UK / HMRC. Operational watch-outs Most delays come from inconsistent data between the commercial invoice, packing list, tariff classification, reference numbers and transport assumptions. Before shipment release, confirm who is responsible for clearance, whether the data set is complete and when the declaration must be filed. Documents and data to prepare The minimum working pack worth preparing before speaking to customs support or filing a declaration includes: commercial invoice with a complete goods description packing list with quantities, weight and package count HS/CN code and origin information EORI number and the party responsible for the declaration Practical notes for UK-PL operators For regular flows, keep a stable data template: goods description, HS code, origin, Incoterms, carrier details and source documents. This shortens response time and reduces border corrections. Official sources EU Commission (Customs procedures) — European Commission, 2026-03-04 UK GOV (Importing into the UK) — GOV.UK / HMRC, 2026-03-04 GOV.UK: Customs Declaration Service — GOV.UK / HMRC, 2026-03-04 Need help with clearance? Our ops team will help with documents and process. Discuss your case Disclaimer: The information on the site is operational and informational in nature and does not constitute legal or tax advice. Do you need support with this procedure? Contact our operations team. We respond 24/7. Contact us WhatsApp 24/7