FAQ
Working with VIMPOL as Your Customs Broker
A customs broker prepares and files customs declarations for you and deals with the customs authorities on your behalf. VIMPOL handles import, export and T1 / T2 transit procedures, as well as ENS and other documents required for moving goods across borders. Our work covers the preliminary calculation of customs payments, preparing and checking declarations, invoices, certificates and accompanying documents, representing you before customs — including queries and additional checks — and advising on the right procedure for your goods. No shipment is routine to us: each one is checked, filed correctly the first time and followed through to clearance.
We provide full customs support in Poland and the United Kingdom: import, export and transit declarations, CHED documentation, and in the UK also GMR, ELO and Northern Ireland movements. At the Hungarian border we open T1 / T2 transit and file ENS in ICS2; at the Slovak border we open T1 with the PCV included and prepare CHED-PP for wooden packaging. For Ukraine, Germany, the Netherlands, Belgium, Serbia, Bulgaria, Romania, Turkey, Ireland, the USA and China we work on request: procedures there vary widely, so send us your route and cargo details and we will check the local requirements and confirm how we can handle your shipment.
No. Importers, exporters, carriers and freight forwarders from different countries work with us remotely, wherever they are based. You send us the documents, and we file the declarations, communicate with customs and follow the procedure through to completion. In Poland we handle procedures remotely at border crossings, inland customs offices, ports, temporary storage facilities and customs warehouses, and UK declarations are filed remotely as well.
We work with businesses, cargo owners, importers and exporters, freight forwarders and carriers from different countries. For importers and exporters we file import and export declarations, transit and CHED documentation. Carriers coming from Ukraine often open T1 transit with us at the Hungarian or Slovak border instead of before departure. Our services are available remotely to companies worldwide.
Our head office is in Białystok, Poland (Produkcyjna 105A, 15-680 Białystok), and we have a second office at the Korczowa border crossing. From these offices we handle import and export customs procedures across Poland. In the United Kingdom, our office is in Ashford, Kent (Unit 17, Arrowhead Road, Waterbrook Park, TN24 0FL), a short drive from the Port of Dover and the Channel Tunnel; from there we file import, export and transit declarations and arrange GMR and ELO.
Our offices in Poland and the United Kingdom are open Monday to Friday, 09:00–17:00, and closed on Saturday and Sunday. Customs declarations and support are available 24/7, including evenings and weekends. You can contact us by e-mail at
We consult in English, Polish, Ukrainian and Russian. Write or call in the language that suits you, and we will explain which customs procedures your shipment needs and what they involve. Declarations are then filed remotely, wherever you are based.
Send us your route, cargo details and the documents you already have, such as the invoice, packing list and transport document. We will check your case, explain which customs procedures are required and help you arrange them. You can reach us by e-mail at
The basic set is a commercial invoice, a packing list and a transport document — most often a CMR for road freight. The documents must show the consignor and consignee, the seller and buyer, the carrier (usually with its EORI number), an 8-digit HS code and a description of the goods, ideally as precise as possible in the invoice. We calculate duty and VAT based on the commodity code you provide, so a correct code and description help avoid questions from customs.
Depending on the goods, customs may also require certificates of origin, phytosanitary or veterinary documents, licences, a specification, dangerous goods certificates and other documents. When goods are subject to veterinary or phytosanitary controls, we prepare the CHED documentation; imported agri-food products in Poland may also need a WIJHARS quality check. We check what your shipment needs before filing.
Yes. We handle customs procedures for cargo arriving in Europe from China, the USA, the UK, Ukraine and other countries. We have extensive experience with sea, road and air freight from China and the USA, including import declarations and opening transit procedures from European ports, airports and warehouses. We work with a wide range of commodity codes and documents of varying complexity. A typical case: a container from China arrives in Rotterdam, T1 is opened there, and the import is completed in Poland.
Yes. Goods that fall under excise, licensing or border inspection need extra permits, checks and security, and many customs brokers simply turn them down — we take them on. We handle goods subject to veterinary and phytosanitary checks, dangerous goods, goods requiring an import or export licence and shipments that need a high customs guarantee. Most often these are alcohol, ethanol, tobacco products, chemicals, pharmaceuticals, medical devices, electronics and vehicles. If your goods are not on this list, just ask: we also take on rare cases, from specialised commercial consignments to the customs clearance of aircraft as goods.
Our customs guarantee exceeds €110,000,000. It covers consignments where the duties and taxes at stake are high, including excise and other controlled goods, and supports the T1 / T2 transit declarations we file across Europe. Our team knows the paperwork each category of goods calls for.
Yes. Poland, the United Kingdom, Hungary and Slovakia are the countries where we file declarations ourselves. The same team handles customs procedures in Poland and the UK and opens transit at the Hungarian and Slovak borders, so one route can be covered end to end.
Import, Export and T1 / T2 Transit
T1 is external transit for goods without Union status. It lets the goods move under customs control with import duties, taxes and certain trade policy measures suspended until the destination. We open T1 in NCTS at border crossings or inland — at ports, airports and customs warehouses — and the transit is closed at the office of destination. T1 accounts for almost all of the transit we arrange.
T2 is internal transit for goods that already have Union status. It is used to keep that status when the route passes through territory outside the customs territory of the EU. We open T2 for eligible goods from customs offices in Poland and Hungary, and file T2 transit declarations in the UK.
Yes, and this is exactly what transit is for. You don't have to complete the import in the Netherlands: T1 can be opened in Rotterdam, the goods travel under customs control to Poland, and there the transit is closed and the import declaration is filed. Transit moves the customs formalities from the EU point of entry to the destination. In the same way we open transit from other European ports, airports and warehouses.
Yes, on request. We open transit from warehouses, ports and airports in these countries and handle standard procedures at customs offices; each case is discussed individually. For example, cargo from the USA can be placed in a warehouse at a German port and then moved under T1 to Ukraine, the UK or any European country where the import is completed. Send us your route and cargo details, and we will confirm how we can handle your shipment.
Yes. Besides our head office in Białystok, we have an office at the Korczowa border crossing, and from both offices we handle import and export customs procedures across Poland. In Poland we open T1 at border crossings as well as at inland customs locations, including ports, airports and customs warehouses, for onward movement to the office of destination.
NCTS (New Computerised Transit System) is the electronic system through which transit declarations are lodged. All T1 and T2 transits we arrange are created electronically in NCTS. The transit is opened in the system, the goods travel under customs control, and the procedure ends when the transit is closed at the office of destination.
Customs procedure 42 is used for goods imported into Poland and then transported to another EU country. Import VAT can be exempt in Poland when the required conditions are met, and VAT is accounted for in the country of destination. We prepare the customs declaration and check the documents required for the procedure. Whether procedure 42 suits your shipment better than standard import or Article 33a, we go through at the consultation.
Instead of paying import VAT at the time of customs clearance, eligible businesses can account for it through their VAT return under Article 33a. We prepare and file the import declaration using this method when the required conditions are met. If you are not sure whether your business qualifies, we can advise on which import option best fits your shipment.
Yes. We prepare export declarations for goods leaving through Poland or Britain to any destination, including the confirmation of exit your accounts will need afterwards. We check the required documentation, submit the declaration to customs and follow the procedure through to completion, supporting you if any customs questions arise along the way. We handle both standard and more complex shipments with different document sets.
WIJHARS is the Polish agri-food quality inspection. Imported agri-food products subject to WIJHARS inspection need a quality check. We prepare and submit the required notification and coordinate the inspection with the authority. If the same goods also need veterinary or phytosanitary controls, we prepare the CHED documentation as well.
Yes. Poland is where VIMPOL started and where most of our customs work is done. Besides our offices in Białystok and Korczowa, we handle customs procedures remotely across Poland — at border crossings and inland customs offices, as well as at ports, temporary storage facilities and customs warehouses. We provide support in English, Polish, Ukrainian and Russian.
Standard import clearance is the usual route for goods released for free circulation in Poland. We check the customs documentation, calculate duty and VAT based on the commodity code you provide, file the import declaration and follow the procedure through to release. If the goods need additional controls, we also prepare the CHED documentation or the WIJHARS quality check and deal with the veterinary and phytosanitary services on your behalf.
UK Crossings, ENS and CHED Documentation
A GMR (Goods Movement Reference) is required for movements through UK ports that use GVMS, including the Port of Dover. We prepare GMRs for loaded and empty vehicles travelling between Great Britain and Europe, as well as between Great Britain and Northern Ireland. The GMR is ready before your driver reaches the port, together with the documents that travel with the lorry; for routes through France we also prepare the ELO.
An ELO (Envelope Logistique) is the French customs logistics envelope required for certain freight movements between Great Britain and France. It brings the customs information needed for the crossing together in one reference and is linked to the vehicle before it arrives at the border. We prepare the ELO together with the GMR and the accompanying documents, so the lorry is ready before it reaches the port.
Yes. We prepare and file import declarations for goods entering Great Britain from the EU and other countries. We check the documents provided, calculate the customs duties and import VAT where applicable, and follow the declaration through the customs process. If additional border formalities are required for your shipment, we help coordinate them as well. Our office is in Ashford, Kent, and we file UK declarations remotely, wherever you are based.
Yes. We prepare and file ENS safety and security declarations for goods entering Great Britain from the EU and other countries. Requirements depend on the route, the type of movement and the goods, so we check each shipment individually and make sure the required safety and security information is submitted before arrival.
Yes. We prepare GMR and PBN for goods movements involving Northern Ireland, depending on the route and crossing. We can also arrange transit procedures, ENS declarations and, on request, Irish export declarations. As requirements differ between Great Britain, Northern Ireland and Ireland, we check the route and documents first and help arrange the customs formalities needed for the journey. Other procedures on this route are agreed case by case.
Yes. For goods of Northern Ireland origin travelling through Great Britain to Europe or Ukraine, we prepare the required CHED documentation and assist with the related controls. On routes from Great Britain, for goods of animal and plant origin arriving in the EU, we submit CHED notifications and keep in touch with the veterinary and phytosanitary services.
ENS (Entry Summary Declaration) is the safety and security declaration for goods entering the EU, and it must be lodged before the goods arrive. We file it in ICS2, so the data is already with customs when the lorry reaches the border — as ENS at the Hungarian border and as PCV in Slovakia. We check the shipment and transport details, submit the required data before arrival and support you if customs asks for additional information.
PCV is the Slovak name for the entry summary declaration (ENS). It is filed before arrival and included in the price of every T1 transit we open at the Slovak border, at no extra charge. Carriers who already have their transit arranged can also order the PCV on its own. It can be arranged separately or together with the relevant customs procedure, depending on the shipment and route.
Yes. Carriers coming from Ukraine often prefer to open transit at the EU border rather than before departure. We open T1 in NCTS directly at the Hungarian border, and the goods then continue under customs control to the office of destination. Before the lorry arrives, we lodge the ENS in ICS2, so the safety data is already with customs at the border. For eligible goods, we also open T2 from Hungarian customs offices.
Yes. Slovakia is the second route our Ukrainian clients use when they want the transit opened on the EU side. We open T1 directly at the Slovak border, and the goods move under customs control to the office of destination. The PCV is filed before arrival and included at no extra charge. For shipments on wooden pallets, crates or other wood packaging that need phytosanitary formalities, we also prepare CHED-PP documentation.
A CHED (Common Health Entry Document) is required for food, plants, products of animal origin, live animals and other controlled goods subject to official checks when entering the EU. There are four types: CHED-A, CHED-D, CHED-P and CHED-PP. We prepare CHED documentation in Poland and the UK, as well as CHED-PP for wooden packaging in Slovakia, coordinate the required border controls and deal with the veterinary and phytosanitary services on your behalf.
CHED-D is for food and feed of non-animal origin subject to official controls; it is prepared together with the supporting laboratory paperwork. CHED-A is for consignments of live animals and is lodged before arrival, with the controls coordinated with the veterinary service. CHED-P is for products of animal origin — meat, dairy, fish and similar — and other goods subject to veterinary border controls. CHED-PP is for plants, plant products, wooden packaging and other goods subject to phytosanitary controls.
If your shipment travels on wooden pallets, crates or other wood packaging that require phytosanitary formalities, CHED-PP documentation is needed. We prepare it and assist with the related controls — on the Slovak route as a separate service, and in the UK as part of our CHED-PP service for plants, plant products and wooden packaging.
Yes. When goods need veterinary or phytosanitary checks, we prepare the CHED documentation, deal with the veterinary and phytosanitary services on your behalf and follow the shipment from the first checkpoint to final clearance. In Poland this can also include the WIJHARS quality check for agri-food products, and on UK routes we keep in touch with the services for goods of animal and plant origin arriving in the EU.