The End of the €150 Exemption on Parcels from the UK — What You Need to Know

For years, any parcel from outside the EU worth up to €150 entered Poland duty-free. That rule — the customs relief for low-value consignments — is now being scrapped. The EU customs reform hits consumers ordering goods from the United Kingdom, China and other third countries. If you import from the UK into Poland — as a private individual or a business — the changes affect you from 1 July 2026.

How did the €150 exemption work?

Since Brexit (1 January 2021), the UK has been a third country as far as Poland is concerned. Imports from the UK are subject to EU customs rules. Consignments worth up to €150 were exempt from import duty (but not from VAT — that was always due, either through IOSS or at clearance).

This led to abuse: according to the European Commission, as many as 65% of e-commerce shipments were deliberately undervalued below €150 to avoid customs duty.

The EU reform: what and when?

The Council of the EU has approved the reform (Council Regulation (EU) 2026/382 of 11 February 2026). The stages are:

Important: the final stage (the 5-band tariff) stems from a separate proposal (COM/2023/0259) and may still change. Check the Commission's website for the current position.

Who does this affect?

Private purchases (B2C)

A consumer ordering from the UK will pay a €3 per-consignment duty from 1 July 2026. The duty is usually collected by the carrier (courier, Poczta Polska) on delivery. Sellers using IOSS account for VAT before delivery.

Business imports (B2B)

Companies importing in small batches (samples, parts, trade goods) need to factor in new customs costs, even below €150. An EORI number and a correct customs declaration are required. Simplifications for small consignments are disappearing.

What about the UK? The £135 threshold

• Imports INTO the UK: the threshold is £135. For consignments up to £135 — UK VAT is charged at the point of sale (the seller registers with HMRC). LVCR (£15) has been abolished.
• Customs duty into the UK below £135: currently none; the UK government has confirmed the relief will be removed by October 2028 at the latest (gov.uk, 13 July 2026).

The procedure for clearing a parcel from the UK — step by step

1. Check the value (price + shipping + insurance = customs value)
2. Establish the CN code for the goods
3. Declare it correctly — undervaluing goods is a customs offence
4. Pay the duty — from 1 July 2026: €3 per tariff item (until 1 July 2028); after that: EU tariff rates
5. Account for VAT — through IOSS at purchase, or at clearance
6. Keep the documents — the invoice, proof of payment, and the declaration (businesses: via PUESC)

Frequently asked questions (FAQ)

Does the €150 exemption disappear completely from 1 July 2026? Yes — from 1 July 2026 there is no customs duty exemption for parcels up to €150. Every consignment from outside the EU is subject to duty (€3 per tariff item during the transitional stage).

Is VAT changing? No — the VAT rules are unchanged. Sellers using IOSS account for VAT at the point of purchase; otherwise VAT is charged at clearance.

What happens after 1 March 2028? The planned final simplified EU tariff rates (0/5/8/12/17%) are expected. Details will depend on the final legislative agreement.

What about consignments worth more than €150? Nothing changes — they were already subject to full customs duty and VAT.

How we can help

Agencja Celna at agencjacelna.uk — import/export clearance for the UK–Poland route. We help with classifying goods (CN codes), preparing declarations (PUESC/CDS), planning deliveries after 1 July 2026, and registering an EORI number.

Sources

• Council agrees to levy customs duty on small parcels as of 1 July 2026 — Council of the EU
• E-commerce: 150 EUR customs duty exemption to be removed — European Commission
• EU customs reform — European Commission