Since 1 July 2026, parcels from outside the EU, including the UK, worth up to €150 are no longer exempt from customs duty. A transitional stage runs until 1 July 2028, and VAT is due as before.
Contents
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 — ceased to apply on 1 July 2026. The EU customs reform affects 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 new rules have applied to you since that date.
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 estimates cited in Council of the EU documents (a 2016 Copenhagen Economics study), around 65% of e-commerce consignments were undervalued.
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:
| Stage | Period | Rule |
|---|---|---|
| Transitional | 1 July 2026 – 1 July 2028 | A parcel from outside the EU (≤€150) where VAT is accounted for under IOSS or it is a postal consignment — a flat-rate duty of €3 per tariff item in the consignment (e.g. 5 T-shirts = €3, a T-shirt + a watch = €6) (a temporary solution under the Council of the EU decision of 12 December 2025) |
| Final | From 1 July 2028 | Standard EU tariff rates; the Customs Data Hub; optionally a simplified 5-band tariff (0/5/8/12/17%) |
| VAT | Unchanged | VAT remains due regardless; accounted for through IOSS |
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. Under Article 2 of Regulation 2026/382 the flat €3 duty per item covers consignments worth up to €150 whose import is VAT-exempt under IOSS, and postal consignments; the Common Customs Tariff applies to the rest. The Commission is to monitor trade flows and the readiness of the IT infrastructure, so the scope and the 2028 date may change.
Who does this affect?
Private purchases (B2C)
A consumer ordering from the UK pays duty from 1 July 2026: €3 per tariff item if the seller accounts for VAT under IOSS or the parcel is a postal consignment; otherwise duty at the tariff rate (goods of UK origin may qualify for the TCA preferential rate). 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
- Check the value (price + shipping + insurance = customs value)
- Establish the CN code for the goods
- Declare it correctly — undervaluing goods is a customs offence
- Pay the duty — from 1 July 2026: €3 per tariff item for IOSS or postal consignments, otherwise the tariff rate (until 1 July 2028); after that: EU tariff rates
- Account for VAT — through IOSS at purchase, or at clearance
- Keep the documents — the invoice, proof of payment, and the declaration (businesses: via PUESC)
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, and registering an EORI number. See also: how to get an EORI number, e-commerce imports from the UK: parcels, limits and duties and the £135 threshold reform. How we quote is explained on the page How much does UK customs clearance cost, and for a specific consignment get in touch with us.
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
Frequently asked questions
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 — during the transitional stage €3 per tariff item for IOSS or postal consignments, otherwise at the tariff rate.
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 July 2028?
The transitional stage (the flat €3 per tariff item) is due to run until 1 July 2028; the Commission is to assess whether it needs to be extended. The final rules — including the proposed simplified tariff (0/5/8/12/17%) — depend on the final legislation under the EU customs reform.
What about consignments worth more than €150?
Nothing changes — they were already subject to full customs duty and VAT.
Can the TCA preference apply to a parcel from the UK?
Yes, goods of UK origin may qualify for the preferential rate under the TCA, provided the rules of origin are met. However, buying goods in the UK does not by itself mean they are of UK origin.
Related guides
Have a similar case? Ask a customs agency
Describe the goods or vehicle, the route and timing. We reply on working days, usually the same day.
Something went wrong. Please try again or contact us by email or WhatsApp.