Imports from the UK: Parcels, Limits and Customs Charges in 2026

Since 1 January 2021 the United Kingdom has been a third country for Poland, so every parcel ordered from a UK online shop is subject to customs formalities — regardless of value. We explain what this means in practice for consumers and businesses.

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Is there a value limit below which I don't pay duty?

For businesses there is no limit — every parcel is subject to duty and VAT. For private individuals, one limited exemption remains:

• Up to EUR 45 — C2C gifts (from one private person to another, not a shop; Article 25 of Regulation 1186/2009); separate quantity limits also apply to tobacco products, alcohol and perfume (podatki.gov.pl)

The duty exemption for consignments up to EUR 150 was abolished from 1 July 2026 (Council Regulation (EU) 2026/382). Orders from shops up to EUR 150: until 1 July 2028, a flat-rate duty of EUR 3 per tariff item — according to guidance from the Polish Ministry of Finance and the European Commission, at least for consignments where the shop accounts for VAT through IOSS and for postal consignments; official sources do not clearly settle whether the flat rate also covers other consignments (e.g. courier parcels outside IOSS), so in that case it is worth checking before ordering — plus 23% VAT. Above EUR 150 — duty according to the tariff, plus VAT. The change is described in The end of the €150 exemption on parcels from the UK.

Why do parcels from large platforms often need no extra VAT payment at the border?

Shops and platforms can account for VAT under the IOSS scheme (see IOSS: the new EU import simplification scheme). For purchases up to EUR 150, VAT is then charged and remitted by the seller or platform at the point of sale, and the parcel is treated as VAT-paid and crosses the border without an additional VAT charge. From 1 July 2026, however, a flat-rate duty of EUR 3 per tariff item applies to such a consignment (until 1 July 2028). If you sell on UK platforms yourself, see our guide to selling on Amazon UK.

How can I check before ordering how much I will pay at the border?

A simple calculation:

1. Find the goods' code in TARIC (how to find the right HS code).
2. Check the duty rate (many consumer items: 0–12%).
3. Duty = customs value × duty rate; the customs value is the price of the goods plus transport and insurance to the EU border (Article 71(1)(e) of the Union Customs Code).
4. VAT = (customs value + duty) × 23%; further delivery costs in Poland may be added to the VAT base, as determined under the VAT rules.

If the goods are of UK origin and you hold proof of origin (for example a statement on origin), a preferential duty rate under the TCA may be available. Ready-made formulas are in the UK to Poland import duty and VAT calculator, and the difference between the two charges is explained in Customs duty vs import VAT.

As a business, can I deduct the VAT on parcels from the UK?

Yes — a registered VAT payer can deduct import VAT as input tax on the JPK_V7 return. An active VAT payer can also, under certain conditions, use Article 33a of the VAT Act and account for import VAT on the return instead of paying it at clearance (more: How to settle VAT on import). The basis for deduction is a customs document (for example SAD/PZC) which for courier parcels is worth obtaining from the carrier. If you import regularly, see Import from the UK to Poland or get in touch.

Frequently asked questions