Guides / Tracking a clearance in Poland · Updated 30 September 2026

Tracking a customs clearance in Poland for goods from the UK

Goods from the UK are on their way to Poland, but where is the customs clearance up to? Here is what the Polish system actually reports, who receives it, and how to act when a shipment stops.

This guide is also available in Polish.

When goods leave the UK for Poland, the customs work that matters most for the recipient happens on the Polish side. The UK export and any transit are one part of the story; the other part is the Polish import declaration, which decides when the goods are released and what duty and VAT is due. This guide explains how that declaration can be followed: what reference numbers appear, what messages the Polish system sends, what a courier or customs agent can see, and what to do if the goods stop moving.

It covers the Polish and EU side only. If you are tracking a UK import declaration in CDS, see our separate guide to CDS status codes; if you need to understand the UK export or T1 transit leg, start with our transit guide.

Where the Polish import declaration lives

Polish import declarations are handled electronically through the Polish customs and tax administration's trade portal, PUESC (puesc.gov.pl). According to PUESC, standard import declarations are processed in the AIS/IMPORT PLUS system, and the service can be used by importers, their representatives, operators of temporary storage and operators in free zones. PUESC lists three ways to communicate with the system: a machine-to-machine interface, email and a web interface. An alternative access point, bcp.mf.gov.pl, is also listed.

The Polish Ministry of Finance's podatki.gov.pl explains that for release for free circulation the declaration can be lodged electronically through AIS/IMPORT PLUS or AIS/e-COMMERCE, on paper (the Single Administrative Document) in specified cases, orally in some situations, or by an act treated as a declaration, such as using the green channel as a traveller. For commercial goods coming from the UK, the electronic route is the one you will meet.

This matches the EU framework. The European Commission describes a customs declaration as the official act by which an operator states the intention to place goods under an EU customs procedure, and notes that declarations must be made electronically under the Union Customs Code. The declarant is normally the owner of the goods or a representative acting for them, and should be established in the EU.

The reference numbers you will see

MRN

Once the Polish customs authority accepts an import declaration, it assigns a Movement Reference Number (MRN). This is the key reference for the whole clearance: PUESC's own guidance on declaration content states that electronic communication about a given declaration is conducted using its MRN. If you only ask for one thing from your agent or courier, ask for the Polish import MRN. Our MRN guide explains the number in more detail.

Be careful not to confuse it with other MRNs attached to the same shipment. A UK export declaration and a transit declaration each have their own MRN. The number that tells you about the Polish clearance is the one issued for the Polish import declaration. If you want a short definition of the term, see Easy Clearance's page on what an MRN is and how it is used.

The messages PUESC sends back

PUESC describes a set of confirmations the submitter receives from AIS/IMPORT PLUS. Using the names on the PUESC service page:

These are the stages PUESC itself names. Do not rely on unofficial "status" labels from third-party tracking sites; the reliable picture comes from these messages, which go to whoever submitted the declaration.

What the courier or agent sees, and what you see

The messages above go to the declarant or representative who lodged the declaration through PUESC. If an agent files on your behalf, the agent receives the UPO, MRN, POD and PZC, and you depend on them to pass the information on. That is why it is worth agreeing in advance that your agent will send you the MRN as soon as it is issued and forward the POD and PZC.

For parcels, the position is different. PUESC's page on postal and courier imports explains that declarations for these consignments are lodged by the operator, such as Poczta Polska or a courier or express company, in the AIS/e-COMMERCE system. The recipient does not file the declaration. Instead, the recipient deals with the notification of duties and taxes, pays what is due and can then obtain the certified declaration (PZC). In practice the recipient follows progress through the operator's own tracking and contacts the operator with questions.

When goods are held

A shipment that "stops" at the Polish border or in a warehouse is usually waiting for one of a small number of things. Work through them in order.

• No MRN yet. If the declaration has not been accepted, there is nothing to release. Check whether it was submitted and whether a nieUPO rejection came back with errors to fix.
• Duty or VAT not yet paid. PUESC states that payment of customs and tax charges, or securing them with a guarantee, is a condition for release of the goods. If a POD has been issued and not settled, the goods will wait.
• Customs control. The authority may check documents or examine the goods. Answer requests for invoices, origin evidence or other documents quickly and through the declarant.
• Wrong data in an accepted declaration. PUESC notes that after an MRN has been assigned, errors are dealt with through a correction (sprostowanie), and a declaration can also be invalidated (unieważnienie) where appropriate. Your representative handles this in the system.
• Restrictions or prohibitions. podatki.gov.pl explains that release for free circulation requires meeting trade policy requirements as well as completing formalities and paying charges. Goods needing a licence, certificate or other permission will not be released without it.

Direct or indirect representation

Who can act on the file also depends on the representation used. With direct representation the importer remains liable for the customs debt; with indirect representation the agent is jointly liable. Either way, the representative is the one exchanging messages with PUESC. More on the difference is in our glossary.

A simple tracking routine

1. Before dispatch, agree who will lodge the Polish import declaration and how they will share updates.
2. Ask for the Polish import MRN as soon as the declaration is accepted.
3. Watch for the POD and arrange payment or a guarantee promptly.
4. If nothing moves, ask the declarant for the latest PUESC message and any rejection or control request.
5. Keep the PZC with your records once clearance is complete.

None of this replaces the UK side of the process, but it gives the recipient in Poland a clear view of where the clearance stands and who can act on it.

Related guides

• Northern Ireland and the Windsor Framework: a guide for traders

• Movement Reference Number (MRN): what it is and how hauliers use it

• Selling EU cosmetics into Great Britain: a seller's checklist

Sources

• Złóż przywozowe zgłoszenie celne (PUESC)
• Przywozowe zgłoszenie celne w obrocie pocztowym lub kurierskim (PUESC)
• Instrukcja wypełniania zgłoszeń celnych, część II (PUESC)
• Procedury celne (podatki.gov.pl)
• Customs declaration (European Commission)

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