Guides / Clothing from the UK for resale in Poland · Updated 30 September 2026

Buying clothing in the UK to resell in Poland: customs guide

New or second-hand, clothing bought in the UK and sold in Poland is an import into the EU. Duty depends on where the garments were made, not where you bought them.

This guide is also available in Polish.

Buying clothes in the UK and selling them in Poland looks simple: a charity-shop haul, a wholesale lot of branded jumpers, a van of vintage jackets. Since the UK left the EU, though, every commercial load crossing into Poland is an import into the EU customs territory. Whether you pay customs duty, how much VAT is due and what paperwork you need depends on three questions: what the goods are, where they were made, and whether you are acting as a business.

Where the goods were made matters more than where you bought them

The EU–UK Trade and Cooperation Agreement (TCA) allows zero tariffs, but only for goods that originate in the UK or the EU. HMRC's guidance is blunt: the origin of goods is where they were grown, produced or manufactured, and it "may not be the country where they are shipped or bought from". A T-shirt bought in a Manchester outlet but sewn in Bangladesh is not UK-originating just because it spent time on a British shelf.

Goods count as originating when they are either wholly obtained in the UK or EU, or sufficiently worked or processed there under the product-specific rules in the agreement. If imported materials are not sufficiently processed in the UK, HMRC says the origin becomes the country where the goods were last sufficiently worked or processed. For clothing, the product-specific rules for textiles sit in Annex 3 of the TCA and they are demanding, so do not assume that a UK label means UK origin.

HMRC also notes one useful exception for stock that never really became British: goods that entered the UK under internal Union transit (T2) and were not placed under any procedure other than transit or customs warehousing may be able to keep their EU status.

In practice

Made in the UK (and meeting the rules of origin): preferential zero duty can be claimed in Poland, provided the importer holds proof of origin.
Made elsewhere (Asia, Turkey, the US): no TCA preference. Standard EU duty applies at the rate for the commodity code, plus import VAT.
Mixed loads: each line has its own origin. A pallet of "UK stock" usually contains goods from many countries.

To claim the preference, the importer must hold proof before claiming it, such as a statement on origin completed by the exporter on an invoice or another commercial document, as HMRC's introduction to UK–EU rules of origin explains. If you buy second-hand from private sellers or charity shops, you generally cannot obtain that proof, so plan on paying full duty. For the mechanics of the documents themselves, see this explainer on how proof of UK origin works under the TCA.

Commodity codes for clothing: chapters 61, 62 and 63

The commodity code sets the duty rate and import VAT treatment and flags any licence requirements. For clothing, three chapters of the tariff do most of the work:

Chapter or heading	What it covers
Chapter 61	Garments made from knitted or crocheted fabric (most T-shirts, jumpers, hoodies, leggings)
Chapter 62	Garments made from woven or non-woven fabric (most shirts, jeans, coats, suits)
Chapter 63	Other made-up textile articles, sets, worn clothing and worn textile articles, and rags
Heading 6309	Worn clothing and other worn articles

HMRC's classification guidance for apparel explains that the knitted versus woven distinction decides between chapters 61 and 62. It also shows how details such as the direction of the front closure (left over right for men's and boys' garments, right over left for women's and girls') and fibre composition push a garment into a particular heading. A woman's cotton blouse and a man's synthetic knitted shirt end up under different codes.

Second-hand clothing is where people go wrong. Heading 6309 exists for worn clothing, but a used designer coat sold as an individual item is not automatically "worn clothing" in the tariff sense. Classification depends on the goods and how they are presented. Declaring a load of resaleable branded pieces under 6309 without checking whether they meet that heading's conditions is a common way to pick up a post-clearance amendment. If in doubt, ask for a binding tariff decision or have a broker classify a sample invoice.

Only the first six digits of a code are shared internationally. The UK and EU add their own digits, so the code on a UK supplier's invoice may not match the EU Combined Nomenclature code used on the Polish declaration.

Used textiles on the UK side: waste or not?

Before bulk second-hand clothing leaves England, check it is not legally waste. Government guidance on waste and non-waste textiles says textiles are non-waste only if they are suitable for direct reuse, and donated items are not waste until the reuse organisation decides they are unsuitable for sale or repair. Exporters of non-waste used textiles are expected to sort items by type and quality and remove damaged items and contamination. Unsorted "rag" loads can fall under waste shipment rules instead of ordinary export.

VAT and duty when the goods reach Poland

Under EU rules, goods released for free circulation are subject to import duty and to VAT or excise, based on their nature, customs value and quantity, unless a relief applies. Import VAT on clothing is charged in Poland at the point of import on a customs declaration lodged through the Polish customs system (AIS/IMPORT PLUS on PUESC). A Polish VAT-registered business can then deal with that VAT under Polish VAT rules. For the rules on your own situation, check podatki.gov.pl or ask your accountant.

On the UK side, the goods leave on an export declaration. If the load crosses the Channel by roll-on roll-off freight, the haulier will also need a goods movement reference and the declarations linked to it.

Clothing you buy to sell is commercial, however small the quantity. The Polish tax administration's list of customs reliefs covers occasional, non-commercial imports for personal use, not goods brought in for resale.

Business or private: what changes

If you are importing to sell on Vinted, Allegro, at markets or through a shop, customs treats you as a trader. You will need an EORI number valid in the EU to be the importer in Poland, plus invoices or purchase receipts supporting the declared customs value. Keep records of how you arrived at that value, especially for used goods bought in bulk.

A private person moving their own wardrobe as part of a genuine relocation is a different case: that is personal property, not stock. Mixing the two, with resale stock hidden among household goods, is how relief claims get refused.

Checklist before you buy a load for resale

Check the country of manufacture on labels and supplier documents, line by line.
Decide whether you can realistically obtain proof of UK origin. If not, budget for full EU duty.
Classify each garment type: knitted (chapter 61), woven (chapter 62) or worn/other textile articles (chapter 63).
For used clothing, confirm the goods are sorted, reusable and not waste.
Get an EORI number and decide who acts as importer in Poland.
Choose direct or indirect representation. With direct representation the importer alone is liable; with indirect representation the agent is jointly liable.
Not sure you need help? Read do you need a customs broker.

Related guides

Importing a clothing load into Poland?

Easy Clearance is a UK–EU customs clearance agency handling import and export declarations, T1/T2 transit and UK–Poland removals. Its guide explains which proof of origin fits which shipment.

Read the proof of origin guide

Sources

General information, not legal, tax or customs advice. Rules change; confirm current requirements on gov.uk or with a registered agent before you ship.