Ordering from Amazon UK to Poland in 2026 — duty, VAT, what you need to know

An Amazon UK parcel to Poland is an import into the EU — what that means

Since the UK left the EU, every consignment from the UK to Poland crosses a customs border. For UK VAT the sale is an export: goods sold to a customer outside the UK are generally zero-rated for UK VAT, provided there is evidence of export (VAT Notice 703, GOV.UK). On the Polish side the goods are imported, and the import is subject to Polish VAT and — depending on the goods and their origin — customs duty.

The £135 rule — who it really applies to

The UK £135 rule, under which the online marketplace is liable for the VAT, describes sales of goods to customers in Great Britain (GOV.UK — VAT and overseas goods sold directly to customers in the UK). If you order from Amazon.co.uk to an address in Poland, this threshold does not determine what you pay. It matters only when you order to a UK address — see our article on the £135 threshold in UK online retail.

Import VAT in Poland: IOSS or payment at clearance

For distance sales of goods imported from outside the EU in consignments of up to EUR 150 (excluding excise goods), the seller or marketplace can collect the VAT at the time of sale under the IOSS scheme — the import is then exempt from VAT (European Commission — VAT One Stop Shop). If IOSS is not used, import VAT is due on importation and is usually collected from the recipient by the courier or postal operator.

The VAT rate depends on the goods: the standard rate in Poland is 23%, but some goods have reduced rates of 8% or 5% (podatki.gov.pl — VAT rates).

Customs duty: no EUR 150 relief since 1 July 2026

Until 30 June 2026, low-value consignments (up to EUR 150) were relieved from customs duty. Council Regulation (EU) 2026/382 abolished that relief from 1 July 2026 (KAS). As a transitional measure, from 1 July 2026 to 1 July 2028, a flat customs duty of EUR 3 per item in the consignment — meaning goods with the same tariff classification — applies. Under Article 2 of Regulation 2026/382 this rate applies to consignments with an actual value of up to EUR 150 where the import is VAT-exempt under the IOSS scheme or the goods are in a postal consignment (podatki.gov.pl — customs reliefs). For other consignments the Common Customs Tariff applies. The European Commission describes the scope of the new rules more broadly (European Commission — Access2Markets), so for a courier parcel without IOSS confirm how duty will be calculated with the courier or a customs agency.

The figure of EUR 150 still appears in the rules — but as the upper limit of the IOSS scheme, not as a threshold below which no duty arises.

What customs duty on an Amazon UK product depends on

The amount of duty follows from the goods' tariff code and their origin. Rates for imports into Poland are found in the EU tariff — TARIC — not in the UK Trade Tariff, which covers imports into the UK.

Origin of the goods, not where they are shipped from

The EU–UK Trade and Cooperation Agreement (TCA) gives 0% duty only to goods that meet the rules of origin, which in practice means goods of UK origin (GOV.UK — UK–EU rules of origin). A product made, for example, in China and shipped from a UK warehouse usually does not qualify for the preference and is subject to the normal EU tariff rate. This is the most common surprise when buying from UK shops.

How to calculate the charges — formula

Indicative example (always check the duty rate in TARIC for the specific code): duty = customs value × duty rate; VAT = (customs value + duty) × the VAT rate applicable to the goods. The courier may add its own clearance handling fee on top — that is the courier's charge, not a tax.

Books, electronics, clothing — what to watch for

Categories differ in both duty rate and VAT rate. Printed books are generally subject to 5% VAT in Poland (podatki.gov.pl), but the rate depends on the classification of the specific item. For electronics, clothing or footwear, duty rates differ between codes — check your code in TARIC rather than relying on ranges quoted on forums.

Practical tips — how to shop on Amazon UK from Poland without surprises

Check at checkout whether import VAT has already been paid

Before paying, switch the delivery address to Poland and check the order summary: whether it shows additional import charges and whether the price includes taxes for Poland. If VAT was collected at the time of sale (IOSS), you should not pay it again on delivery. If not, expect a payment request from the courier.

Establish the origin and the code of the goods

For more expensive purchases, check where the product was made and find its code in TARIC. That determines whether you pay duty and how much.

What to do if an Amazon UK parcel is held in Poland

A hold usually means a customs declaration has to be lodged and the charges paid. The courier can do this on your behalf, or you can use a customs agency. Ask the courier for an itemised breakdown: customs value, duty, VAT and handling fee.

If the amount looks too high or you are unsure how to proceed, contact Easy Clearance: WhatsApp +44 7404 091503 or call +44 7404 091503. We will check the customs documents and advise on next steps.

What the current rules say

An order from Amazon.co.uk to Poland is an import into the EU. UK VAT is generally not charged on export, and Polish import VAT is paid either at the time of sale (IOSS) or at clearance. Since 1 July 2026, consignments up to EUR 150 are not relieved from customs duty, and the preferential 0% duty applies only to goods of UK origin. Before a larger purchase, check the origin and the code of the goods in TARIC or consult a customs agency. This article reflects the legal position as at 2026-10-19. Contact a customs agency before taking action.

FAQ — frequently asked questions

Can I order from Amazon UK to Poland?

Yes, many products on Amazon.co.uk can be shipped to Poland. Switch the delivery address to Poland on the product page to see whether shipping is available. Remember that such a parcel is an import into the EU.

How much duty will I pay on an order from Amazon UK?

It depends on the tariff code and the origin of the goods. Since 1 July 2026 there is no customs duty relief for consignments up to EUR 150. Goods of UK origin may qualify for 0% duty under the TCA; goods from other countries pay duty under the EU tariff (TARIC). Until 1 July 2028, consignments up to EUR 150 under IOSS or in postal consignments are subject to a flat EUR 3 duty per item (goods with the same tariff classification).

Does Amazon collect VAT for deliveries to Poland?

UK VAT is generally not charged when goods are exported to a customer outside the UK. Polish import VAT may be collected at the time of sale if the seller or marketplace uses the IOSS scheme (consignments up to EUR 150). Otherwise you pay it at clearance, usually via the courier.

Does the £135 threshold apply to orders to Poland?

No. The UK £135 rule concerns sales to customers in Great Britain, where the marketplace is liable for UK VAT. For delivery to Poland you account for Polish import VAT and any customs duty.

How do I check duty rates for my Amazon UK product?

For imports into Poland use the EU tariff TARIC (European Commission), not the UK Trade Tariff. Also check where the goods were made — that determines whether preferential 0% duty applies.

What should I do if an Amazon UK parcel is held at the border?

Check the courier's notice and ask for an itemised breakdown: customs value, duty, VAT and handling fee. If the amount looks wrong, contact Easy Clearance: WhatsApp +44 7404 091503.

Official sources

• European Commission — EUR 3 duty per item (Access2Markets) — European Commission
• GOV.UK — VAT Notice 703: exporting goods from the UK — GOV.UK
• GOV.UK — VAT and overseas goods sold directly to customers in the UK (£135 rule) — GOV.UK
• KAS — abolition of the customs duty relief for consignments up to EUR 150 (in Polish) — Polish National Revenue Administration
• podatki.gov.pl — customs reliefs (EUR 3 per item, in Polish) — Polish Ministry of Finance
• VAT One Stop Shop — IOSS — European Commission
• GOV.UK — rules of origin in UK–EU trade — GOV.UK
• EU Customs Tariff TARIC — EC TAXUD
• podatki.gov.pl — VAT rates (in Polish) — Polish Ministry of Finance