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Research Bar Knowledge browser Search by keyword and filter by categories. Results: loading... Search by keyword Category filter All categories Clear Categories Quick topics ENS EORI GMR BTOM IE599 EUR1 ATA Incoterms No results for the selected filters. Change the keyword or select a different category. VAT & Duty Reverse charge VAT on UK–PL services — import of services, JPK, mistakes Who accounts for VAT on services bought from the UK: import of services, Article 28b and Article 17 of the Polish VAT Act, JPK_V7 fields, and the difference vs import of goods (PVA). UK side — VAT Notice 741A. Read more VAT & Duty Triangulation UK–PL–third country — VAT and documents after Brexit Why a GB business can no longer use the EU simplified triangulation procedure, what replaces it, the special status of Northern Ireland (XI), and the documents a UK-involving chain needs. Read more Transit TIR Carnet vs Common Transit (CTC/NCTS) — when to use which The choice comes down to whether the countries on the route are CTC parties or only TIR parties. Differences, costs, guarantees and a decision framework for UK and beyond-EU routes. Read more Transit Office of transit and the guarantee in common transit What the office of transit is, when you must pass through one, how the guarantee works (CCG, GRN, access code) and what NCTS Phase 5 changed. A guide for UK–EU hauliers. Read more Procedures Abandonment of goods to the Crown (UK) — when it pays and how Relinquishing an unprofitable or stuck import: how it differs from destruction, re-export and seizure, the 90-day temporary storage limit, and the economics of the decision. Read more general EES — EU Entry/Exit System: what UK drivers need to know [2026] The EU's biometric entry/exit system also affects UK nationals and drivers. Live since 12 Oct 2025 — we explain what changes at the border. Read more general ETIAS — do UK nationals need authorisation to travel to the EU? [2026] A travel authorisation to the Schengen area for UK nationals. When it starts, how much it costs (€20) and what it means for drivers. Read more general Customs duty and VAT on imports from the UK - Rules and Settlements [2026] Incorrect assumptions about duty rates or improper VAT settlement can negatively affect the profitability of your transactions. Read more general Export customs clearance to the UK - Procedures and Formalities [2026] Export clearance to the UK starts with correct commercial and transport data long before the truck reaches the border terminal. Read more general Export documentation PL-UK - What you need to prepare? [2026] Even the smallest typo in the EORI number or incorrect net weight can cause hours of clarifications with customs authorities. Read more general Importing goods from the UK to Poland - 2026 Guide As a customs agency, we assist Polish companies in efficiently releasing goods for circulation, minimising the risk of errors in customs and tax settlements. Read more customs-procedures Border Target Operating Model (BTOM) – new UK border control rules [2026] BTOM defines what documents, controls and procedures are required when importing goods into the UK. Read more customs-procedures Customs agent in Poland or the UK? Who do you need for clearance? [2026] This is one of the most common questions we hear: "Can't my Polish agency handle everything?" The short answer is usually no. Read more systems CDS vs CHIEF system – revolution in UK customs. What you need to know? [2026] It has been fully replaced by CDS (Customs Declaration Service). From 2024 CHIEF is history (for import and export). It was old, text-based ("green screen"), but everyone knew it. Read more special Inward Processing procedure – how to avoid paying customs during production? [2026] to the UK or Switzerland) – paying duty on import is a waste of money. steel from China, electronics from the USA), processes them in Poland, and then sells the finished product back outside the EU (e.g. Read more special Returned Goods Relief from the UK – how to avoid paying duty again? [2026] The customer did not collect the parcel, the goods were defective, or simply exercised the right of return in e-commerce. Selling to the UK involves the risk of returns. Read more special AEO status – does it speed up customs clearance? Authorised Economic Operator [2026] In return, it receives privileges. A company holding this certificate is regarded by Customs Authorities as reliable, solvent, and secure. AEO (Authorised Economic Operator) is the status of a "trusted trader". Read more EORI EORI number PL vs EORI GB – why do you need both numbers post-Brexit? [2026] A key element of this procedure is EORI number (Economic Operators Registration and Identification). Read more EORI EORI number – how to obtain, verify and when it is essential? [Compendium 2026] If you trade with Great Britain, you often need two independent numbers: EU (PL) and British (GB). After Brexit, the situation became more complex: one EORI number is no longer sufficient. Read more ens-gmr What is a GMR number and how to generate it in the GVMS system? [2026] GMR is a unique shipment identifier generated by GVMS (Goods Vehicle Movement Service), which allows the vehicle to enter the UK. Read more ens-gmr ENS Declaration (Safety & Security) from 31 January 2025 – guide for carriers ENS is the pre-arrival safety and security filing required for goods entering the UK. Read more transport RoRo clearance vs port clearance – what is the difference for transport to the UK? [2026] Because road transport to the UK often runs under the RoRo (Roll-on/Roll-off) model, which demands speed and tight coordination. Sending a container to China can be simpler than sending a lorry to Dover. Read more transport Less-than-truckload (LTL) transport to the UK – customs challenges for groups [2026] However, post-Brexit UK transport has introduced new risks: Collective responsibility. The cost is low because you share it with others. Your pallet travels on a trailer with 30 other pallets from different shippers. Read more transport ISPM 15 wooden pallets – mandatory requirement for transport to the UK [2026] After Brexit, wooden packaging used in UK-EU movements must comply with ISPM 15. Missing treatment or marking can stop a shipment at the border even when the customs paperwork itself is otherwise correct. Read more documents Documents for drivers post-Brexit – what must a trucker travelling to the UK have? [2026] Today, the driver is effectively a "customs document courier." One missing code on the phone means no boarding the ferry. Previously, an ID card and CMR were sufficient. Read more routes Transport Warsaw – London. Time, cost and customs duty [Guide 2026] Hundreds of vans and trucks use it every day. The Warsaw-London route is one of the busiest Poland-UK transport corridors. Export Clearance (Warsaw): You can do this at the Customs Office (e.g. Read more routes UK ports – Dover, Felixstowe, Southampton. Where is your cargo headed? [2026] Goods are cleared differently in Dover than in Felixstowe. Choosing the port of entry is a strategic logistics decision. Every good must cross water. Read more FAQ What is CDS (Customs Declaration Service)? [2026] CDS is HMRC's customs declaration platform used to handle UK import and export filings after the CHIEF migration. Read more FAQ What is MUCR (Master Unique Consignment Reference)? [2026] MUCR is a master shipment reference used to group multiple consignments under one logistics envelope. Read more FAQ How long does export and import customs clearance take? [2026] In an ideal world:es to 2 hours. Export from PL: Standard mode: The authority officially has 2 hours for release of goods from the moment the declaration is accepted. Read more FAQ Customs inspection (examination) – what to do when the vehicle is stopped? [2026] Sometimes unloading at the customs warehouse is required (cost borne by the goods owner). Cooperate with: The driver must open the trailer. Read more FAQ What is a Certificate of Origin? [2026] It looks like a banknote (paper with guilloche). This is an official document issued by the Chamber of Commerce (in Poland KIG), confirming the country of origin of the goods. Read more FAQ What is T1 (Transit Procedure)? [2026] T1 allows non-EU goods to move across several countries without paying import duty at every border on the route. Read more FAQ How to appeal a customs decision? [2026] Formal appeal: You have the right to appeal the decision to a higher authority (Director of the Chamber in PL, Tribunal in the UK). Read more FAQ When is an EORI number required? [2026] An EORI number is required whenever a business or other party appears in a customs procedure for import or export. Read more FAQ What is the difference between customs duty and VAT on imports? [2026] Most goods PL-UK have a 0% rate (thanks to the TCA).. For the company, this is COST (usually non-deductible, increases purchase price).. Depends on type of goods (HS code) and of origin.. Read more FAQ Freeport – what is it post-Brexit? [2026] Teesside, Liverpool, Thames) where customs and tax regulations are relaxed. These are special economic zones (e.g. The UK government reactivated the concept after Brexit Freeports. Read more FAQ What do Route 1, Route 2, Route 6 mean in clearance? [2026] The customs system (CHIEF/CDS) automatically assesses risk and assigns a "Route" to the declaration. If your clearance takes longer than 10 minutes, you have probably hit Route 1 or 2. Read more FAQ Customs penalties in the UK – amounts and reasons? [2026] Illegal immigrants – For transporting illegal persons, driver and company face penalties up to £10,000 per person. Read more FAQ What is CPC (Customs Procedure Code)? [2026] CPC tells customs which procedure applies to the goods, for example standard import, export or a relief procedure. Read more FAQ What is DUCR (Declaration Unique Consignment Reference)? [2026] If a UK agent asks: "What is your Dooker?", they mean DUCR. In the system GVMS often DUCR (or MRN) is entered to link the declaration with the vehicle. Read more FAQ Temporary export of equipment (ATA Carnet) – fairs and tools [2026] laptop, camera, trade fair stand, hydraulic wrench), do not do a regular export! If you are travelling to the UK with equipment that will return (e.g. Read more FAQ What is CHIEF (Customs Handling of Import and Export Freight)? [2026] Do not use CHIEF codes or instructions anymore. References to CHIEF appear in old documents and guides. Currently replaced by CDS. Export: Disabled in June 2024 (with final transition to CDS).. Read more FAQ What is a Customs Guarantee? [2026] This is the customs guarantee. in T1 transit or customs warehouse) or defer it (deferred payment), you must submit financial security. If you want to suspend duty payment (e.g. Read more FAQ What is LRN (Local Reference Number)? [2026] LRN is the declarant's internal reference created before the customs system issues an MRN. Read more FAQ How to calculate duty? Simple formula [2026] Duty is calculated on the customs value, which usually combines the goods value with transport costs up to the border. Read more FAQ What are TCA Customs Preferences? [2026] 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. Read more FAQ What is a Customs Warehouse and is it worth it? [2026] You pay only when you remove the goods and sell them in Poland. As long as the goods remain in the customs warehouse -> Customs duty and VAT amount to 0 PLN. Read more FAQ Who pays duty and VAT on transport to the UK? [2026] It depends on the Incoterm rule stated on the invoice. DAP (most common in B2B with the UK): Seller (You): Pays for transport to the client. Read more FAQ Outward Processing – repair of goods in Poland [2026] Outward processing applies when goods temporarily leave the country for repair, maintenance or processing and then return. Read more FAQ What is SAD (Single Administrative Document)? [2026] For the entrepreneur, the "Import SAD" is an accounting document on which duty and import VAT are recorded (so-called PZC - Certified Customs Declaration). Read more FAQ What is an MRN (Movement Reference Number)? Customs Glossary [2026] MRN is the official reference issued by the customs system once a declaration is accepted. It confirms that the filing exists in the customs workflow and links the clearance to a specific movement of goods or vehicle. Read more documentation Commercial invoice to the UK – 7 elements required by HMRC [2026] British customs authorities (HMRC) use it to calculate customs duty and VAT, as well as to verify the shipment's compliance with the customs declaration. Read more documentation Errors on the commercial invoice – 7 major mistakes that will hold your goods [2026] The customs agency generates the declaration based on it, and the officer calculates duty and VAT. Read more documentation REX system and Origin Statement – how to use 0% duty in exports to the UK? [2026] The Trade and Cooperation Agreement (TCA) between the EU and UK abolished customs duties on most goods, but under one key condition: the goods must have EU origin (or British origin in the opposite direction). Read more documentation Commodity code (HS Code / CN) – how to avoid classification errors? [2026] The commodity code determines duty rate, VAT treatment and whether the goods trigger extra licensing or sanitary controls. A classification error can therefore change both the cost and the legal route of the shipment. Read more industries Export of electronics to the UK – plugs, UKCA and ROHS [2026] The UK has its own "voltages" (literally and figuratively). Exporting lamps, drivers, household appliances? This is a basic rule that even the best fail at. Read more industries Export of construction materials to the UK – product certification [2026] After the Grenfell Tower fire, fire safety regulations and material quality are taken extremely seriously. The construction industry in the UK is very receptive but also regulated. Read more industries Export of medical devices to the UK – MHRA registration [2026] It has its own legislation (Medical Devices Regulations 2002). The UK no longer follows EU MDR. Exporting medical devices (from plasters to CT scanners) is highly regulated. Read more industries Export of tobacco products to the UK – Track & Trace and excise [2026] £15 per pack), mainly due to taxes. Cigarette prices are among the highest worldwide (approx. The tobacco market in the UK is challenging but profitable. Read more industries Export of industrial machines to the UK – UKCA, CE, declaration of conformity [2026] Post-Brexit, the UK introduced its own marking system UKCA (UK Conformity Assessed), which replaced the EU CE marking for the UK market. Read more industries Export of windows and joinery to the UK – requirements, duties and UKCA [2026] Exports of windows and joinery to the UK usually combine two workstreams: customs clearance and product compliance. Read more industries Exporting cosmetics to the UK – UK REACH, UKCA and SCPN requirements [2026 Guide] Key systems include UK REACH (registration of chemical substances), SCPN (Submit Cosmetic Product Notifications) and UKCA (conformity marking). Read more industries Export of fertilisers and chemicals to the UK – UK REACH and precursors [2026] Beyond customs duty (often 6.5% for chemicals from outside the EU), three systems are key. Exporting chemicals is a regulatory minefield. Mentioned for cosmetics, but here it is crucial. Read more industries Export of wood and wood products to the UK – FLEGT and CITES [2026] The UK replaced the EU EUTR with a British system UKTR (UK Timber Regulation) The aim is to combat illegal logging. Apart from the mentioned ISPM 15 (for packaging), wood itself as a product is subject to regulations. Read more industries Exporting furniture to the UK – customs, certificates and UKCA requirements [Guide 2026] After Brexit, exporting furniture to the UK requires full customs clearance, tariff classification and – in some cases – compliance with UKCA (UK Conformity Assessed) requirements. Read more industries Export of ceramics and glass to the UK – customs duties and heavy metals [2026] If you re-export Chinese mugs, anti-dumping duty may be several hundred percent!. Anti-dumping: Beware of ceramics from China. Duty: Usually 0% (TCA) or low rates (for glass).. Read more industries Toy exports to the UK – safety and UKCA marking [2026] The CE mark ceases to be recognised (except for Northern Ireland). From 2025, toys placed on the GB market must bear the mark. British regulations (Toys (Safety) Regulations 2011) are strict. Read more industries Export of dietary supplements to the UK – registration and labelling [2026] Dietary supplements are treated in the UK as food (Food Supplements), not medicines (unless they have medicinal properties). The UK supplement market is huge, and Polish manufacturers are valued on it. Read more industries Export of alcohol to the UK – excise, EMCS and banderoles [2026] An error in EMCS = Confiscation of goods + Criminal case. Its movement is the most strictly controlled process in logistics. Alcohol is an excise good. Read more industries Export of pet food to the UK – veterinary requirements [2026] It is an Animal By-Product (ABP). Pet food (if containing meat, milk, fish) is treated as strictly as food for human consumption. Your facility in Poland must be approved for export to third countries (GLW list). Read more industries Food export (POAO) to the UK – meat, dairy, and health certificates [2026] The UK has fully implemented the BTOM (Border Target Operating Model), which means full sanitary controls at the border for goods from the EU. Read more industries Export of clothing and textiles to the UK – high duty and labelling [2026] This is very high compared to 0% or 2% in other sectors. The standard WTO rate on clothing is 12%. The fashion industry has been strongly affected by Brexit. Read more industries Export of steel and metal products to the UK – quotas and 0% duty [2026] For a Polish exporter of steel products (profiles, pipes, structures), two concepts are key: Origin and Safeguards (Contingents). The UK, like the EU, protects its steel market. Read more industries Export of fruits and vegetables to the UK – phytosanitary controls [2026] PIORiN (Poland) and DEFRA/PHSI (UK). Export of fruits and vegetables is subject to control. After Brexit, plants are treated as a biological threat. Read more industries Export of car parts to the UK – Automotive post-Brexit [2026] In this sector, "time is money" is not a cliché – production line stoppages cost millions. Poland is a hub for parts production (tier 1, tier 2) for British factories (Nissan, Toyota, Mini). Read more procedures Export customs clearance in Poland – step by step [Procedure 2026] This is the moment you declare goods for export and the Customs Authority gives the "green light" to leave the European Union. Read more vat-pl Alternative evidence of export outside the EU – 2026 case law review However, in practice IE599 does not always arrive on time – due to system delays, technical errors or border issues. IE599 message is a standard proof confirming export of goods outside the EU, entitling to 0% VAT rate. Read more settlements How to recover overpaid customs duty in the UK? C285 procedure step by step [2026] due to incorrect goods classification, failure to apply customs preferences or errors in the customs declaration. However, sometimes duty is incorrectly charged – e.g. Read more settlements Procedure 4200 – Import to Poland via Germany/Netherlands without VAT at the border [2026] In this case, goods physically enter the EU via the German or Dutch border, but their final destination is Poland. Read more vat-uk VAT registration in the UK for Polish companies – when it is mandatory and how to do it? [2026] For Polish companies exporting to the UK or providing services in the British market, the decision to register for UK VAT may have significant tax and operational consequences. Read more vat-uk £135 e-commerce limit to the UK – when do you pay VAT and when not? [2026] Key change: £135 threshold This determines who and how VAT is settled for B2C (business-to-consumer) sales to the UK. Read more vat-uk No IE599 notification in export to the UK – how to save the 0% VAT rate? [2026] The key document in this process is IE599 notification – electronic export confirmation generated by EU customs systems. However, this requires documentation of the actual export of goods. Read more vat-uk Postponed VAT Accounting (PVA) – how to avoid paying VAT at the UK border? [2026] However, the UK tax system offers a solution: Postponed VAT Accounting (PVA) – VAT deferment procedure. Normally, VAT must be paid at customs clearance, which can significantly impact the importing company’s cash flow. Read more vat-uk Gift to the UK – whether, when and how to send a parcel without customs duty and VAT? [2026] Stories about how a grandmother sent a sweater and chocolates to her grandchild, and the grandchild had to pay £30 customs fees, circulate online for a reason. Read more Incoterms Incoterms 2020 in trade with the UK – why DDP is a trap for Polish exporters? [2026] In international trade, choosing the right Incoterms is crucial for transaction profitability and risk management. Read more Incoterms Incoterms DAP vs FCA – the safest rules for export to the UK [2026] Because they avoid customs pitfalls encountered with EXW (Ex Works) or DDP (Delivered Duty Paid). In trade with the UK after Brexit, two rules have emerged as leaders: DAP (Delivered at Place) and FCA (Free Carrier). Read more Border and transport Accompanied vs unaccompanied RoRo — how the UK clearance process changes Accompanied vs unaccompanied RoRo to the UK: who files GMR and ENS, how unaccompanied flow works at Dover and Eurotunnel. Operational practice 2026. Read more Import into the EU Air Freight Import to the UK via Heathrow — How Customs Clearance Works Importing goods by air through Heathrow, Gatwick and Manchester Airport. Customs procedures AWB, ETSF, clearance costs from £45. How does Air Freight… Read more E-commerce and marketplaces AliExpress via UK — Do You Pay More Duty? What Changed in 2026? AliExpress shipping from UK warehouse? Check how this changes duty and VAT on an order to Poland. Thresholds, rules, when you pay more — explained step… Read more E-commerce and marketplaces Allegro UK — Buying from the UK Platform and Duty to Poland 2026 Buying on Allegro UK? If the seller ships from England — treat it as a UK import: duty and VAT may apply. How to check. Rules for 2026. Easy Clearance. Read more E-commerce and marketplaces Amazon FBA to the UK After Brexit — Who Is the Importer and How to Handle VAT (2026) Amazon FBA UK: the seller is IOR (not Amazon), UK VAT registration from the first sale, EORI GB, PVA, marketplace facilitator rules. 2026 guide. Read more E-commerce and marketplaces Amazon FBA UK 2026 – Customs Duty, VAT and Clearance for Polish Sellers Selling on Amazon UK? Learn how customs duty and VAT work for FBA, when you need a customs broker, and how to handle import clearance for UK fulfilment… Read more E-commerce and marketplaces Amazon FBA UK returns to Poland — customs clearance and when you don't pay duty twice Amazon FBA UK returns to Poland: Returned Goods Relief and EU re-import — when do you avoid paying duty again? Procedure, documents and conditions for… Read more E-commerce and marketplaces Amazon FBA UK — how to find the right HS code and avoid customs classification errors Amazon FBA UK: a wrong HS code is the most common reason for HMRC penalties. How to find the correct code in the Trade Tariff and who carries liability… Read more Rules and regulations Anti-dumping goods from the UK – when you pay additional ADD duty and how to check Anti-dumping duty (ADD) on UK imports – which goods are affected, how to check in TARIC, how to calculate ADD and avoid costly surprises when importing… Read more Import into the EU Appealing a Customs Duty Charge on a Parcel from the UK — How to Do It 2026 Overcharged customs duty on a parcel from the UK? You have the right to appeal. UK procedure (C285, HMRC) and Polish customs appeal path step by step … Read more Transfer of residence Appealing an HMRC Customs Decision on Personal Belongings — How to File and What You Can Recover HMRC refused Transfer of Residence relief or charged duty on your personal belongings from the UK? You have 30 days — C285 and statutory review step by… Read more Customs procedures Arrived vs pre-lodged declaration – how to choose the right clearance model at a UK port Arrived or pre-lodged? We explain the difference between these UK import clearance models, when to use each one, and how to avoid congestion at Dover. Read more Transit T1/T2 ATA Carnet documents and procedure step by step Good planning prevents delays at border touchpoints. ATA Carnet is typically used for temporary movement of goods, especially when items must return… Read more Transit T1/T2 ATA Carnet errors - how to avoid them operationally Good planning prevents delays at border touchpoints. ATA Carnet is typically used for temporary movement of goods, especially when items must return… Read more Transit T1/T2 ATA Carnet for trade fairs and professional equipment Good planning prevents delays at border touchpoints. ATA Carnet is typically used for temporary movement of goods, especially when items must return… Read more Transit T1/T2 ATA Carnet Support for Birmingham Businesses ATA Carnet in Birmingham: express paperwork support for NEC exhibitions, temporary exports and professional equipment. From £250, response within hours — call or WhatsApp 24/7. Read more Transit T1/T2 ATA Carnet Support for Manchester Exporters ATA Carnet in Manchester: express paperwork support for Manchester Central and EventCity exhibitors, temporary exports and equipment. From £250 — call or WhatsApp 24/7. Read more Transit T1/T2 ATA Carnet UK 2026 – Trade Fairs, Exhibitions and Professional Equipment ATA Carnet UK explained – temporary export of equipment for trade fairs, professional tools and exhibitions. Cost from £250, valid 12 months. Read more Transit T1/T2 ATA Carnet UK-EU - when the procedure is required? Good planning prevents delays at border touchpoints. ATA Carnet is typically used for temporary movement of goods, especially when items must return… Read more Transit T1/T2 ATA Carnet: temporary export of exhibition equipment with duty-free return Temporary export to the UK often requires proof that the goods will return, otherwise duty and VAT may be charged on re-import. Read more Transit T1/T2 Authorised Consignee UK – how to discharge CTC transit at your own warehouse Authorised Consignee UK – discharge T1/T2 transit movements at your own warehouse without attending a customs office. HMRC requirements, form C1800… Read more Customs procedures Authorised consignor UK – when it pays to open transit from your own warehouse Authorised consignor UK: how to obtain HMRC status, when your own transit warehouse makes sense vs a customs agency. Costs, obligations, and the… Read more Customs procedures Authorised Use procedure in the UK — the little-known way to lower duty Authorised Use (AU) in the UK: CN codes at 0% duty for aviation parts/raw materials, HMRC authorisation 6-12 wks, record-keeping, AU vs IPR. Read more E-commerce and marketplaces B2B e-commerce to UK above GBP 135 — who handles import and VAT B2B to UK above GBP 135: the UK buyer is importer, accounts for VAT via PVA, the EU seller issues a zero-rated invoice. Step-by-step guide. Read more Sectors and goods B2B import of electrical equipment & electronics from the UK — RoHS, WEEE and customs documents B2B import of electronics from the UK to Poland — HS85 codes, duty rates, UK vs EU RoHS, WEEE obligations and UKCA marking. A complete guide for B2B… Read more E-commerce and marketplaces B2C imports below £135 into the UK — who accounts for VAT and how it works post-Brexit B2C imports into the UK below £135 after Brexit — who accounts for VAT, how marketplace rules work, and what changes for Polish sellers. Read more Border and transport Bill of lading vs AWB – differences and what to give your customs broker for UK clearance Bill of lading or AWB for UK customs clearance? We explain the differences, types of transport documents, and exactly what to hand to your customs broker… Read more Customs procedures Binding Tariff Ruling — ATaR in the UK and BTI in the EU: how to secure your HS classification Advance Tariff Ruling (ATaR) in the UK and Binding Tariff Information (BTI) in the EU provide a legally binding HS classification. How to apply, how long… Read more Import into the EU Books and Games from the UK to Poland — Do You Pay Customs Duty? 2026 Ordering books or computer games from the UK to Poland? Duty 0% on both categories. Polish VAT: 5% for printed books (with ISBN), 23% for games on… Read more E-commerce and marketplaces Brexit E-Commerce UK 2026 – Selling on Etsy, eBay and Amazon to UK Customers How to sell on Etsy and eBay to the UK after Brexit. The £135 threshold, who collects VAT, CN22/CN23 customs declarations and most common mistakes for… Read more Sectors and goods Bringing your car from the UK to Poland duty-free — ToR relief step by step How to bring your car from the UK to Poland duty-free? Transfer of Residence (ToR) relief exempts you from duty and VAT. Conditions, documents, customs… Read more Locations and ports Bristol customs broker — customs clearance at Avonmouth port and South West England Bristol customs broker — professional customs clearance at Avonmouth port. Customs services, ENS, T1. Prices from £45. Exports to UK. Read more Border and transport BTOM Phase 5 – UK Border Controls 2026: What Changes for Your Business UK Border Target Operating Model Phase 5 – what new border controls apply from 2026, which goods are affected, and how to prepare for stricter checks. Read more Import into the EU Bulk import reduced data set for parcels under £135 — who qualifies and how it works UK bulk import reduced data set for consignments under £135 — who qualifies, how to obtain HMRC authorisation, what data is required, and when it makes… Read more Customs procedures C21i UK — when to file a Notification of Presentation for EIDR C21i UK — when to file a Notification of Presentation for EIDR, C21 vs C21i, who files, timing and CDS flow. Operational 2026 guide for UK imports. Read more VAT & Duty C79 certificate UK import VAT — how to download and reclaim import VAT The C79 is a monthly HMRC certificate confirming VAT paid on UK imports. Learn how it differs from PVA statements, how to download it and how to reclaim… Read more Border and transport Cabotage in the UK after Brexit – how many trips you can make and when you break the law UK cabotage rules after Brexit – maximum 2 runs in 7 days, what documents prove legality, penalties for illegal cabotage, and how DVSA checks foreign… Read more Knowledge base Case Study: 500 Pallets Through Dover – Cleared in 2 Hours Real case study: how Easy Clearance cleared 500 pallets through Dover port in under 2 hours. Read more Knowledge base Cash Account vs Duty Deferment — which to choose when importing into the UK Cash Account CDS vs Duty Deferment UK: 8-dimension comparison, break-even ~10 declarations/month or £10k monthly duty, CCG cost, how to open. Read more Border and transport Cash at the UK border — declaration requirement above £10,000 Entering or leaving the UK with cash above £10,000 requires a customs declaration. Learn what must be declared, how to complete form C9011, and the… Read more Customs procedures CDS authority — how to grant your customs agent access to your account or guarantee CDS authority 2026: Standing vs Specific Authority, 3 types (declaration, account, guarantee), step by step in Government Gateway. EasyClearance guide. Read more Customs procedures CDS Customs Declaration Service UK 2026 – Full Guide CDS replaced CHIEF as HMRC's customs declaration system. Learn how CDS works, how to register, and how we file declarations for you. Read more Customs procedures CDS customs declaration – how to read a UK customs entry and what each box means How to read a CDS customs declaration in the UK? We explain the key C88 boxes, procedure codes, HS codes and MRN. A practical guide for importers 2026. Read more Customs procedures CDS — rejected UK customs declaration — error codes and how to fix them A customs declaration in CDS can be rejected for various reasons. A list of the most common CDS error codes, what they mean, and how to fix a rejected… Read more Customs procedures CFSP (Customs Freight Simplified Procedures) UK — Simplifications for Regular Importers CFSP (Customs Freight Simplified Procedures) UK — EIDR and SDP. HMRC requirements, benefits for regular importers, faster clearance and lower costs. How… Read more Customs procedures CFSP — UK Simplified Customs Procedure: When Is It Worth It and How to Get HMRC Authorisation CFSP (EIDR/SDE) speeds up imports to the UK without a full declaration on arrival. When does it pay off and how to obtain HMRC authorisation — a guide… Read more Customs procedures Cheap UK Customs Clearance 2026 – How to Choose Without Compromising Looking for cheap UK customs clearance? Learn what to watch out for, what's included in the price, and how Easy Clearance offers competitive rates from… Read more Sectors and goods CHED-P and CHED-PP — UK border controls for high-risk food (BTOM) CHED-P is the IPAFFS document required for high-risk food and feed not of animal origin imported into the UK. BTOM phases 4 and 5 — which products are… Read more Border and transport Christmas Parcel from the UK to Family in Poland — How Much Duty Will You Pay? 2026 Sending a Christmas parcel from the UK to family in Poland? Check the duty-free gift allowance, how to label the parcel, and when your family will be… Read more Documents and forms COC for a Car from the UK — What It Is and How to Get It Step by Step COC (Certificate of Conformity) for a car from the UK: how to order it from the manufacturer, what it costs, and what to do when the manufacturer refuses… Read more Knowledge base Commercial Goods in a Small Vehicle to the UK — £1,500 and 1,000 kg thresholds Van, minivan or car carrying goods to the UK: when an online declaration is enough (under £1,500 and 1,000 kg) and when full customs plus GMR is required. Read more Border and transport Commercial goods in luggage and a van — when it becomes a commercial import requiring UK customs clearance When do goods in a van or luggage count as a commercial import in the UK? Personal allowance, UK Border Force, customs obligations and practical… Read more Documents and forms Commercial invoice for UK imports – mandatory fields and checklist [15-point guide] Commercial invoice for UK imports – 15 mandatory fields, the most common mistakes, and a pre-shipment control checklist for goods entering Great Britain. Read more Knowledge base Commercial samples to the UK — when Temporary Admission is enough, and when you need full import Commercial samples to the UK: 3 routes — negligible value