Guides / Container UK to Poland · Updated 30 September 2026

Shipping a container from the UK to Poland: customs step by step

What has to be declared, by whom and when, as a sea container moves from a UK port such as Felixstowe or Southampton to Gdańsk or Gdynia.

This guide is also available in Polish.

Two customs borders, one container

A container from Felixstowe or Southampton to Gdańsk or Gdynia crosses two customs systems. The UK side needs an export declaration so HMRC knows the goods have left. The EU side needs advance safety and security data before arrival, then the goods are held under customs supervision at the Polish port until an import declaration releases them. Each stage has its own declarant, its own system and its own timing, and one failure can leave a box sitting on the quay.

This guide walks through the stages in the order they happen. It covers commercial goods moved by a business; household removals follow different relief rules.

Stage 1: the UK export declaration

HMRC's guidance says you or your representative must submit an export declaration and get customs clearance before the goods leave the UK. Declarations can be made through the Customs Declaration Service (see CDS in our glossary) or through commercial software.

Timing for sea containers

For sea freight, the deadline depends on the route. HMRC states that containerised cargo going from the UK to ports on the Baltic Sea or the North Sea, among other listed regions, must be declared at least 2 hours before leaving port. For all other containerised cargo the declaration must be submitted at least 24 hours before the cargo is loaded onto the vessel. Gdańsk and Gdynia are Baltic ports, so the shorter window applies. Even so, most exporters declare well before the box reaches the terminal, because a late declaration can mean a missed sailing.

What the declaration contains

HMRC lists the data needed, including:

• the commodity code for each item
• the customs procedure code (see how CPCs work)
• a declaration unique consignment reference (DUCR)
• the point of departure and destination
• the consignee's details and a description of the goods
• the transport method and valuation data
• any certificates or licences the goods need

Proof the goods have left

HMRC must receive a departure message confirming the goods have left the UK. At ports with inventory systems this happens automatically. Keep the export records together with the invoice and the bill of lading.

Stage 2: the EU entry summary declaration (ICS2)

Before the vessel reaches Poland, safety and security data must go into the EU's Import Control System 2 (ICS2). The European Commission describes ICS2 as an advance cargo information system, and says all economic operators bringing goods to or through the EU must declare this data through an entry summary declaration (ENS) before arrival. The operator of a sea-going vessel must also lodge an arrival notification when the vessel arrives at the customs office of first entry.

The Commission's import guidance says the time limits depend on the voyage. For sea voyages longer than 24 hours, the information has to be submitted 24 hours ahead, and shorter limits apply in other cases. In practice the shipping line, and sometimes the forwarder issuing a house bill of lading, handles the ENS. The exporter's job is to give them an accurate description of the goods, the consignee's details and the other data they ask for, early. A vague description such as "general cargo" causes trouble at this stage.

Stage 3: arrival and temporary storage at the Polish port

According to the Commission, goods are in temporary storage from the moment they arrive and are presented to customs. They stay under customs supervision in authorised facilities, such as the container terminal. They cannot leave the port until a customs procedure releases them.

Temporary storage has a hard limit. The Commission's guidance says the goods must be placed under a customs procedure or re-exported within 90 days. If that does not happen, customs take disposal measures at the declarant's expense. Storage and demurrage charges at the terminal usually start much sooner than that, which is one more reason to have the import side prepared before the vessel sails.

Stage 4: the Polish import declaration

To take the goods out of the port, someone must lodge an import customs declaration with the Polish customs service. PUESC, the Polish tax and customs electronic services platform, names AIS/IMPORT PLUS as the system for import declarations, which are lodged electronically. The declarant is usually the Polish consignee or a customs agent acting for them. Check whether the agent acts as a direct representative, where the importer carries the liability, or as an indirect representative, where the agent is jointly liable.

The Commission explains that the date of acceptance of the declaration fixes which duties and restrictions apply. Once the goods are released for free circulation they have EU status and can move like goods made in the EU.

Check early that the Polish consignee has the EORI number their declarant will ask for.

Duty and VAT on arrival

The Commission states that importers must pay import duty and other charges, plus any VAT or excise, when the goods are released, unless a relief applies. The amount depends on the nature of the goods, their customs value and their quantity when the declaration is accepted. Whether preferential origin under the UK–EU trade agreement reduces the duty depends on the goods meeting the origin rules and the correct origin statement being in place. This guide does not cover that, so confirm it with your agent before shipping.

A VAT-registered Polish buyer should ask their tax adviser how import VAT will be accounted for in their case.

Documents to line up before the sailing

• Commercial invoice with the Incoterm, values and currency
• Packing list with weights and package counts that match the container
• Bill of lading, or the booking details the line will use to issue it
• Commodity codes agreed by both sides, UK and EU
• UK export declaration details, including the DUCR, from your UK declarant
• Consignee's EORI number and the details of the Polish declarant
• Any origin statement, licence or certificate the goods need

Hand the bill of lading to whoever has to prove the right to collect the container in Poland. A mismatch between the B/L, the invoice and the packing list is one of the most common reasons a box is held.

Who does what

If you want one team to coordinate both ends, Easy Clearance offers customs clearance support for Gdańsk and the Tri-City. Whoever you use, agree before the vessel leaves the UK who files which declaration, so the container spends as little time as possible in temporary storage.

Related guides

• Direct vs indirect customs representation in the UK

• Inward processing in the UK: duty and VAT relief for processing and repair

• EU contractors working for UK clients: VAT and tools

Sources

• Making a full export declaration (GOV.UK)
• Import Control System 2 (European Commission)
• What is importation (European Commission)
• Import services, AIS/IMPORT PLUS (PUESC)

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