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

The £135 threshold on Amazon UK: how the VAT system works at checkout

From 1 January 2021, Amazon.co.uk is required to collect and remit UK VAT (20%) on goods sold through the platform where the consignment value does not exceed £135. This is the Marketplace VAT rule under HMRC regulations. Above £135 VAT is accounted for differently — covered in the next section. For a buyer in Poland the key point is that UK VAT and Polish VAT are two separate taxes — assessed independently.

Below £135: what Amazon charges and what you may receive from customs

If your Amazon.co.uk order is worth up to £135 (excluding delivery): Amazon collects 20% UK VAT at checkout on your behalf and remits it to HMRC. This amount is included in the price you see at checkout.

However, if the parcel crosses the EU border (which it does for deliveries to Poland from the UK), Polish customs may assess 23% import VAT on the value of the parcel. In practice, many parcels below €150 pass without being stopped by customs, but this is not guaranteed. If you want to know exactly what you're paying — contact a customs broker before buying large quantities of goods.

Above £135: who is responsible for duty and VAT?

If the order value exceeds £135: UK VAT is not collected by Amazon at checkout. Instead, customs clearance and the assessment of duty and import VAT is handled by the courier or customs broker acting on your behalf on delivery to Poland.

This means you will likely receive a note from the courier requesting payment: duty (if applicable for the product category) + Polish import VAT 23% + courier handling fee. Legal basis: GOV.UK — Customs Duty on goods sent from abroad (https://www.gov.uk/guidance/customs-duty-on-goods-sent-from-abroad).

Amazon DDP vs DAP: when Amazon prices already include duty and Polish VAT

Amazon often offers two international shipping modes: DDP (Delivered Duty Paid) — all tax and duty included in the price, you pay everything at checkout and the courier delivers with no additional charges. DAP (Delivered At Place) — you pay the product price, and duty and import VAT are settled with the courier on delivery.

Check before ordering: on the Amazon.co.uk product page, in the 'Delivery details' section, it should state whether the price includes duty and taxes for Poland. If not — expect a courier request for payment.

Customs duty on products from Amazon UK — examples by category

The duty rate depends on the product category (HS code). Not all goods carry the same rate. Below are the most common categories purchased from Amazon UK. Always verify the current rate in TARIC or the HMRC Trade Tariff for the specific product, as rates can change.

Electronics (HS codes 84–85): laptops, smartphones, headphones

Consumer electronics (laptops HS 8471, smartphones HS 8517, headphones HS 8518) often have a 0% duty rate in the EU — but this depends on the code and country of origin. Always check in TARIC: https://taxation-customs.ec.europa.eu/customs/calculation-customs-duties/customs-tariff/eu-customs-tariff-taric_en or in the HMRC Trade Tariff: https://www.gov.uk/trade-tariff.

VAT at 23% always applies, even at 0% duty. For a £500 smartphone: VAT = approx. £115 (at ~5 PLN/£ ≈ 575 PLN to pay). This figure is indicative — the exchange rate used by customs may differ.

Clothing and footwear (HS codes 61–64): duty specifics

Clothing and footwear carry higher duty rates than electronics. Check the rate for your category in TARIC — knitted clothing (HS 61), woven clothing (HS 62), footwear (HS 64) have different rates, often ranging from a few to over ten percent.

Indicative example (always verify the rate in TARIC): a jacket at £150 → customs value £150 + shipping £10 = £160. Duty = £160 × X% (verify). VAT = (£160 + duty) × 23%. Total to pay = duty + VAT.

Books, games, toys: varied rates

Printed books (HS 4901) are zero-rated for UK VAT, but on import into the EU/Poland they may attract 5% VAT (reduced rate in Poland). Board games (HS 9504) and toys (HS 9503) have their own duty rates in TARIC. Always verify the specific HS code in TARIC for your product.

If your Amazon UK order exceeds €150 — even at low duty rates, 23% VAT (or the reduced rate for certain categories) will be assessed by Polish customs. Without exception since 1 July 2021 — the VAT exemption for parcels under €22 was abolished.

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

Most duty problems when shopping on Amazon UK stem from lack of information at the ordering stage. Below are some specific steps to help you calculate costs upfront and avoid surprises at parcel collection. Apply them before any significant purchase from Amazon UK.

Check the product page: is delivery to Poland available and on what terms

Not all products on Amazon.co.uk are shipped to Poland. Check the product page 'Deliver to' section — change the address to a Polish one and Amazon will show availability and any customs charges for your address.

If Amazon.co.uk does not ship directly to Poland — you can use a mail forwarding service, but this adds shipping cost and complicates customs clearance — worth consulting a customs broker before doing this.

Use the HMRC Trade Tariff duty calculator for your product

Check the HS code for your product in the HMRC Trade Tariff: https://www.gov.uk/trade-tariff. Search the product by name or category and the Trade Tariff will show you the HS code and duty rate for import into the UK, with a link to the relevant chapter.

For import into Poland, use TARIC (EU customs tariff) — check the rate at https://taxation-customs.ec.europa.eu/customs/calculation-customs-duties/customs-tariff/eu-customs-tariff-taric_en for the same HS code. Then apply the formula from the first section to calculate your costs.

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

If the courier or postal service tells you a parcel is held — do not panic. This usually means you need to submit a customs declaration and pay duty and VAT. The courier can do this on your behalf (they will charge a handling fee) or you can file a declaration yourself through PUESC (puesc.gov.pl).

If the duty amount seems too high or you are unsure how to proceed — contact Easy Clearance: WhatsApp +44 7404 091503 or tel. +44 7404 091503. We will review the customs documents and advise on next steps.

What the current rules say

When ordering from Amazon.co.uk and shipping to Poland, always budget for 23% Polish import VAT at the border (regardless of whether Amazon collected UK VAT at checkout). Duty is additional and depends on product category — verify the rate in TARIC or the HMRC Trade Tariff before any significant purchase. The best way to avoid surprises: check delivery conditions on the Amazon product page before paying and calculate customs costs yourself or with the help of a customs broker. This article reflects the legal position as at 2026-04-18. Consult a customs broker before taking action.

FAQ — frequently asked questions

Can I order from Amazon UK to Poland?

Yes, Amazon.co.uk delivers many products to Poland. Check shipping availability on the product page by changing the delivery address to a Polish one. Not all products are available for international shipping.

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

It depends on the order value and product category. Above €150: duty at the TARIC rate for your HS code + 23% VAT. Below €150: no duty, but 23% VAT is assessed.

Does Amazon collect VAT for deliveries to Poland?

For purchases below £135: Amazon collects 20% UK VAT at checkout. Above £135: VAT is not collected by Amazon — it will be assessed by Polish customs on import. UK VAT and Polish VAT are two separate taxes.

What is the £135 threshold on Amazon UK?

It is the order value limit below which Amazon.co.uk (as a marketplace) collects and remits UK VAT (20%) to HMRC on behalf of the seller. Above £135 — UK VAT is not collected at checkout, and you settle import taxes independently or through the courier.

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

Go to https://www.gov.uk/trade-tariff (HMRC Trade Tariff) and search your product. Then check the EU import rate in TARIC: https://taxation-customs.ec.europa.eu/customs/calculation-customs-duties/customs-tariff/eu-customs-tariff-taric_en. Do not rely on unofficial sources.

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

Check the courier notification — duty and VAT payment is usually required. Ask for a detailed breakdown. If the amount seems wrong — contact Easy Clearance: WhatsApp +44 7404 091503.

Official sources

• GOV.UK — Customs Duty on goods sent from abroad — GOV.UK
• VAT on goods — overseas sellers in UK market — GOV.UK
• podatki.gov.pl — VAT import (Polish Ministry of Finance) — Ministerstwo Finansów
• EU Customs Tariff TARIC — EC TAXUD
• UK Trade Tariff (UI) — HMRC