Guides / Polish AES export procedure · Updated 19 October 2026

Polish AES export procedure: export declarations from Poland to the UK

Buying from a Polish supplier, or exporting from Poland yourself? The Polish AES export procedure is the EU half of the journey: an electronic export declaration in Poland, exit at the EU border, and an exit confirmation at the end. This guide explains each step, who lodges what, and how it hands over to the UK import.

The Polish AES export procedure at a glance

Goods sold from Poland to Great Britain leave the EU customs territory, so they need an EU export declaration before they go. The European Commission describes the procedure in two stages. First, the export declaration is submitted electronically through the Automated Export System (AES) to the customs office of export. Then the goods are presented at the customs office of exit, the office where they physically leave the Union, which checks them against the declaration. In Poland the national version of AES is called AES/ECS2 PLUS.

Stage	Where it happens	What you end up with
Export declaration	Customs office of export, via PUESC or the BCP channel	An accepted declaration with an MRN
Release for export	Customs office of export	Goods free to travel to the border
Exit	Customs office of exit, where the goods leave the EU	Exit results sent back to the office of export
Confirmation	Customs office of export	The exit confirmation message, still widely called IE599
UK import	HMRC, at the British port or inland	A UK import declaration and, at GVMS ports, a GMR

Office of export and office of exit

The two offices are the part of the procedure that most often confuses UK buyers. The Commission's export page says the exporter lodges the declaration at the customs office responsible for the place where they are established. The EU's Your Europe portal adds the practical angle: the declaration is filed with the customs office of the country where the goods are packed or loaded for export, before they are due to leave the EU. For a Polish supplier loading in Poland, that means a Polish office of export.

The office of exit is different. It is the customs office from which the goods leave the EU, and for a lorry heading to Britain it is usually the office at the EU port or terminal where the vehicle crosses, which may be in another Member State. When the two offices differ, the office of exit informs the office of export that the goods have left. For rail, post, air and sea, the Commission notes that the office of exit can instead be the office competent for the place where the goods are taken over under a single transport contract. The PUESC instruction confirms that road transport does not count as a single transport contract.

What a Polish exporter needs before lodging

EORI numbers. Your Europe calls the EORI number mandatory for anyone exporting, importing or moving goods in the EU, applied for in the country of establishment. In the Polish system, the EORI is mandatory for the exporter or consignor and for the declarant, and optional for the consignee.
Access to the system. According to the AES/ECS2 PLUS instruction, sending messages requires an active PUESC account, registration in SISC and an approved electronic signature. Most UK buyers will deal with a Polish agent who already has this.
Documents. Your Europe lists the invoice and transport documents, including a packing list, plus any certificates or export licences. Records must be kept for at least three to ten years, depending on the country of establishment.

Lodging the declaration in AES/ECS2 PLUS

The declaration is sent as an electronic message, either through the PUESC portal or the BCP communicator. The instruction adds a rule worth knowing: an export operation started through one channel must be finished through the same channel. The declarant's own system gives the declaration a Local Reference Number, and when customs accept it, the system assigns a unique Movement Reference Number (MRN). The MRN is the reference the rest of the journey depends on.

The declaration can be lodged when the goods are presented to customs or in advance. The type code shows which: A for a standard declaration, B or C for simplified ones, D for a standard declaration lodged before the goods are presented, E or F for simplified pre-lodged ones, R for a retrospective declaration and X, Y or Z for supplementary declarations. A pre-lodged declaration is automatically rejected if the goods are not presented within 30 days of registration, and customs can set a shorter period in individual cases.

The export accompanying document (EAD) is generated only for operations starting in Poland. It can be used to tell the office of exit the MRN and as evidence if exit later has to be proved. According to the PUESC instruction, customs cannot demand an EAD, except when goods leave in several partial consignments.

Exit and confirmation

After release, the goods travel to the office of exit, where the carrier presents them. Once exit is recorded and the results reach the office of export, the declarant receives the exit confirmation. In the current Polish system this is the CC599C message, though most people still call it IE599. Why that message matters for the seller's 0% VAT, and what to do if it never arrives, is covered in our guide to the IE599 and proof of export.

For a walk-through from an agency's point of view, including typical problems at the loading stage, see the Polish export clearance procedure.

Then the UK import

The Polish export does not clear the goods into Britain. GOV.UK sets out the importer's side separately:

an EORI number starting with GB to import into England, Wales or Scotland;
a commodity code and customs value on the import declaration;
checks on preferential duty under a trade agreement, licences and certificates, and labelling rules;
the import declaration itself, made by an agent or by the importer;
for VAT-registered importers, reclaiming import VAT using the Import VAT Certificate (C79).

At ports using the Goods Vehicle Movement Service, the haulier creates a goods movement reference and must include declaration references for all goods carried. For goods coming from the EU and declared into CDS, that is the import MRN, not the Polish export MRN. Our GMR step-by-step guide shows how this works.

Quick checklist

The supplier or its agent lodges the export declaration in Poland, where the goods are loaded.
Exporter and declarant EORI numbers are on the declaration.
The haulier has the Polish export MRN for the office of exit.
The UK importer has a GB EORI and an import declaration ready.
The haulier has a GMR with the UK import MRN for GVMS ports.
The exit confirmation (IE599/CC599C) is filed with the supplier's invoice.

Related guides

Shipping from Poland to the UK?

Easy Clearance is a UK–EU customs clearance agency handling import and export declarations, T1/T2 transit and UK–Poland removals. Its article walks through export clearance in Poland step by step.

Read the export walk-through

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.