Brexit – changes in sending parcels
On January 1, 2021, the United Kingdom of Great Britain and Northern Ireland is leaving the European Union. This will result in changes to shipping to the UK.
From 1 January 2021, when sending postal items containing goods to the UK, senders will be required to complete CN 22 or CN 23 customs declarations, depending on the type of shipment, as is currently the case for sending shipments to countries and territories outside the European Union. In the customs declaration, the sender provides information for customs control purposes, including the contents of the shipment, the quantity and value of the goods being sent, specifying the currency in which this value is expressed. For commercial shipments, it is advisable to include the customs tariff code and the country of origin of the goods.
For parcels sent using the self-copying CP 72 file form (PP SA form no. 271), the CN 23 customs declaration is one of the pages of this file form. Therefore, it is sufficient to complete this form (including the content fields) and attach an additional copy of the customs declaration (PP SA form no. 241), required by the UK Post Office.
Postal items containing goods sent from Great Britain from the date of that country's exit from the European Union should also be accompanied by customs declarations and will be subject to import customs clearance in Poland and the required customs duties and import taxes.
Please also note that from 1 January 2021, the UK will no longer be exempt from VAT on low-value commercial shipments. For commercial shipments valued between GBP 0 and 135 sent to the UK, the seller will be required to pay VAT directly to the UK tax authority as if they were based in the UK. Therefore:
- A shipper of commercial shipments to the UK must apply for a UK EORI number . Further information is available at https://www.gov.uk/eori ;
- A shipper of commercial shipments to the UK must also register and pay taxes in the UK. Further information is available at https://www.gov.uk/guidance /appoint-someone-to-deal-with-customs-on-your-behalf ;
- this can be done by the seller himself or by the Sales platform.
For commercial shipments over GBP 135, customs duties and taxes will still be payable.
We would also like to inform you that postal items containing goods moving between Northern Ireland and the European Union are not subject to customs formalities.