Export do UK
From 2021, exports from Poland to Great Britain amounted to about EUR 11.8 billion. According to the data of the Central Statistical Office (GUS), Poland ranks fifth among the largest trading partners of Great Britain outside the European Union (after the USA, China, Switzerland and Norway).
The most products exported from Poland to Great Britain in 2022 are:
Machinery and equipment (25.4% of export value)
Automotive industry products (24.1% of export value)
Electrotechnical industry products (10.7% of export value)
Groceries (8.8% of export value)
The export of goods, including mail order sales from Poland to Great Britain, is treated as an export of goods and must be confirmed by the competent customs authorities. From 01/01/2021, export customs declarations and declarations apply in trade with the United Kingdom. Customs declarations are not required when moving goods into Northern Ireland.
Exporting goods to Great Britain:
Here are the most important issues you may encounter when selling goods to the UK. Registration in the GVMS (Goods Vehicle Movement Service) system. From 01.01.2022, carriers must register in the GVMS system, so our company, through the indicated customs agencies, submits a transit declaration to the UK on behalf of the carrier and we generate a GMR number on your behalf.
Export customs declarations to the UK:
In order to export to Great Britain, entrepreneurs must complete customs formalities related to the export of goods and, if required by the regulations, obtain a customs permit. Entrepreneurs from the EU, in order to perform customs clearance, must have an EORI number, necessary for all customs procedures and activities within the EU.
VAT on exports to Great Britain – right to 0% VAT rate:
From 01/01/2021, a free trade agreement between the European Union and Great Britain has been in force, which authorizes the application of 0% customs rates after meeting the formal conditions:
Each exporter must have an EORI number,
when exporting goods above EUR 6,000, registration in the REX system,
goods intended for export to the UK must be goods originating in the European Union.
To apply the 0% VAT rate on the export of goods to Great Britain, you are required to have a document confirming the export of goods issued by the customs authority. The confirming document may be in electronic form – message IE-599.
Confirmation of export of goods – electronic document IE-599:
What is the IE-599 message? In order for the entrepreneur to be entitled to apply the 0% VAT rate for the export of goods, he must properly document the export of goods to the UK. The document in electronic form received from the ICT system used to handle export declarations is the IE-599 message. The absence of the IE 599 message indicates that the goods have not left the customs territory of the European Union, or the export of the goods has not been properly recorded in the systems by the customs authorities. In this case, the exporter has no grounds to apply the zero VAT rate.
Rules of origin – confirmation of the origin of goods:
The EU-UK deal provides for zero tariffs and zero quotas for all goods. To benefit from these trade preferences, companies must prove that their products meet all the necessary requirements of the rules of origin. When exporting goods to Great Britain, wanting to take advantage of zero tariffs, you are obliged to declare the origin of the exported goods, that they come from the territory of the European Union.
In 2021, the necessary supplier’s declarations should be collected, which will be used in the preparation of statements on origin by the end of this year.
As a manufacturer, collect information on the production process that indicates compliance with the relevant rule of origin. Obtain information from your suppliers (supplier’s declaration) confirming that the materials used to manufacture the product have the status of “originating”. If you are a trader, obtain information from your suppliers (supplier’s declaration) that the products have “originating” status.
Documents confirming origin can be certificates of a certain type (e.g. EUR.1 movement certificate), declarations of origin or statements on origin. Certificates are issued by authorized bodies. From 2022, you must have the necessary supplier’s declarations before making a statement on origin.
REX – registered exporter system:
REX is a system of registered exporters that is designed to document the origin of goods by means of statements of origin, which can be made by exporters and re-consignors duly registered in the system. After registering and assigning a REX number, the exporter will be authorized to issue origin declarations, which will be the basis for applying customs preferences for goods imported into the EU.
Transit of goods – T1 / T2 transit guarantees:
Transit of goods is a customs procedure that allows carriers to move goods across borders or territories without having to pay customs duties, excise duties, VAT and other charges that are due when the goods enter that territory. Customs formalities related to the transit of goods are initiated by submitting a customs declaration for the transit procedure. In road transport, it is mandatory to submit an electronic declaration to the NTCS system: T1 non-EU goods, T2 EU goods.
Documents to be delivered to our customs agency in order to prepare T1/T2:
CMR waybill,
commercial invoice or pro forma invoice,
export clearance (EX),
specification (packing list)
if additional certificates are required: veterinary, sanitary and other certificates,
certificate of origin of goods, if issued.
CMR shipping documents – International Waybill:
The CMR international consignment note is a document that confirms the conclusion of a transport contract. See the data that should be included in it:
Place and date of issue,
name or business name and address of the sender,
name or surname and address of the recipient,
place and date of accepting the goods for transport and the intended place of delivery,
name and address of the recipient,
a commonly used description of the type of goods and the method of packaging, and for dangerous goods their generally recognized description,
number of pieces, their characteristics and numbers,
the gross weight of the goods or the quantity specified in another way,
costs related to transport (transport costs, additional costs, customs duties and other costs arising from the moment of concluding the contract to the moment of delivery),
instructions necessary to complete customs and other formalities,
a statement that the carriage, notwithstanding any clause to the contrary, is subject to the provisions of the CMR Convention.
CN codes – Combined Nomenclature:
The combined nomenclature (CN) is a structured list of goods that allows you to classify goods for the purposes of international trade, EU foreign trade statistics and intra-Community trade. The CN nomenclature is supervised by the European Commission, which publishes a new version each year. The Combined Nomenclature is an eight-digit extension of the Harmonized Commodity Description and Coding System (HS) developed by the World Customs Organization. At the six-digit level, it coincides with the HS nomenclature. The combined nomenclature is available in the tariff viewer ISZTAR4.
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