From January 1, 2021, used machinery and vehicles used for agricultural and forestry purposes are classified as Regulated Plants and Plant Products and for export to European Union countries they will need prior declaration and a phytosanitary certificate (PC) for transport from the UK to the European Union, including with Northern Ireland.

The date of inspection and issue of the certificate may not be earlier than 14 days before the date of dispatch of the relevant material to which the certificate relates. „Shipped” date = the day the goods were exported from the country of issue of the certificate.

The length of time the goods remain in transit does not affect the validity of the certificate.

As soil is classified as a high risk crop product and is banned, used agricultural and forestry machinery must be cleared of soil from 1 January 2021.
Summary of the procedure
Register on the GovernmentGateaway website and eDomero.
Apply for an EORI number as soon as possible. It may take up to one week to receive your number.
Check if you need to register for VAT.
Decide which UK customs agency will create an export declaration on your behalf.
Check the requirements for plants and plant products that you intend to export to the European Union from January 1, 2021.
Apply for a phytosanitary certificate (PC) from the Plant Health and Seed Inspectorate (PHSI) using the appropriate eDomero form or the appropriate paper form prior to export.
Check that the wooden packaging used for transport complies with International Standards for Phytosanitary Measures No. 15 (ISPM 15).

1 – SELECTING A CUSTOMS AGENCY AT THE NEAREST PLACE OF RESIDENCE, IN ORDER TO OBTAIN A LIST OF DOCUMENTS NECESSARY FOR REPLACEMENT PROPERTY DECLARATION IN POLAND.
Up to EX1 – WE NEED:
2. Exporter details (name address)
(name, surname and address of the Sender)
3. Importer details (name and address)
(name and surname and address of the recipient)
4. Route (Granica UK and Granica Eu – Destination Customs Agency at the Customs Office – name and address)
5. Goods invoice / packing list – List of personal items and their estimated value – declaration of the number of cartons transported during the move
6. Weight kgs / Weight in kg
7. Car (V5C, invoice of purchase with date – over 6 months)
New items are taxable.

1. EX1 (EXPORT DECLARATION)
2. CMR / SHIPMENT CARD
3. INVOICE / INVOICE
4.Packing List (if any)
*****
1. Selected Customs Agency at the Customs Office – full name / address / agency number / telephone number
2. EORI number of the sender, EORI number of the shipping company and EORI number of the recipient (if there is a private person then Pesel or NIP number)
3. Exit Border From the UK (place, date, approximate time)
4. Border with the European Union (place)

PKS International CARGO S.A. – Biała Podlaska
AGM – Białystok
Bus Speed – Gdynia
Terramar – Gliwice
Expol – Krosno
Euro-Top – Szczecin
Inter-Stat – Toruń

The owner of a vehicle that is to be temporarily exported (for example for repair) has to fulfill several conditions in order for the entire procedure to follow current regulations:

To cross the UK border, you need to open an export declaration with a customs agent in the UK.

Upon arrival in Poland, the vehicle owner is obliged to:
Declare that the vehicle will stay in Poland for no longer than 12 months, Finding a customs agency and paying the deposit fee,
The deposit is the equivalent of the sum of customs duties that were paid when importing and registering the car (customs, excise duty, VAT, etc.),
The deposit is determined according to the tariff of the customs agency in Poland.

On the day of return to the UK, the vehicle owner should contact the UK customs broker and advise the return so that the agent can continue the procedure.

After crossing the border, the Return Goods Relief (RGR) procedure follows, based on the previously mentioned export declaration as proof.

Upon arrival of the vehicle owner in the UK, the UK Customs Broker completes the export declaration. The owner must present this document to the customs agency in Poland.

The deposit from the customs agency in Poland is returned to the owner on the basis of the closed export declaration.