E-Commerce Imports from the UK — Parcels, Limits and Customs Charges 2026

E-Commerce Imports from the UK — Parcels, Limits and Customs Charges 2026

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

Questions and answers — E-commerce from the UK

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, two limited exemptions apply:

• Up to EUR 45 — C2C gifts (from one private person to another, not a shop)
• Up to EUR 150 — goods for personal use (not for resale, not on a regular basis)

Above these thresholds, or for orders from shops — full duty and 23% import VAT apply.

Why doesn't Amazon UK charge duty?

Amazon UK and other large platforms are registered under the IOSS scheme (or remit VAT through other mechanisms). For purchases up to EUR 150, VAT is charged and remitted by the platform at the point of sale. When the parcel reaches Poland, it is treated as VAT-paid and crosses the border without additional VAT charges. Duty can still apply for goods above a 0% rate.

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

A simple calculation:

1. Find the goods' HS code in TARIC
2. Check the duty rate (many consumer items: 0–12%)
3. Duty = (value of goods + delivery cost) × duty rate
4. VAT = (value + delivery + duty) × 23%
5. Courier clearance fee: from EUR 15 to 40

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

Yes — import VAT can be deducted as input tax on the JPK_V7 return. Under Article 33a, you do not pay VAT in cash at import — you report it on the return as both output and input tax. For courier parcels: couriers issue customs documents (SAD), which form the basis for the deduction. Find out more: easyclearance.pl/uslugi/import.