Customs duty and VAT on imports from the UK - Rules and Settlements [2026]

Customs costs are a significant element of business calculations in trade with the United Kingdom. Incorrect assumptions about duty rates or improper VAT settlement can negatively affect the profitability of your transactions.

How are customs duties calculated?

1. Customs value of the goods

The basis for calculating duty is the value of the goods plus transport and insurance costs to the EU border (according to the chosen Incoterms rule).

2. Tariff classification (ISZTAR System)

Every product must have its customs tariff code. This determines whether the duty rate is 0%, 5%, or e.g. 12%. As a customs agency, we assist in selecting the appropriate CN code, but the final responsibility for classification lies with the importer.

3. Goods origin (TCA)

Remember, simply "sending goods from the UK" does not mean they are exempt from customs duty. Only goods meeting specific UK origin rules qualify for preferences. Goods originating, for example, from China but only distributed from the UK are subject to full customs rates.

VAT settlement - facilitation for companies

Import VAT is normally payable within 10 days of clearance. However, companies may use Article 33a of the VAT Act, allowing tax settlement directly in the JPK declaration without physically transferring funds to the customs office. However, this requires appropriate certificates and no outstanding payments.

📂 Guides in this category:

• Alternative evidence of export outside the EU – 2026 case law review
• How to recover overpaid customs duty in the UK? C285 procedure step by step
• Procedure 4200 – Import to Poland via Germany/Netherlands without VAT at the border
• VAT registration in the UK for Polish companies – when it is mandatory and how to do it?
• 135 GBP limit in e-commerce to the UK – when do you pay VAT and when not?
• No IE599 message in export to the UK – how to save the 0% VAT rate?
• Postponed VAT Accounting (PVA) – how to avoid paying VAT at the UK border?
• Gift to the UK – whether, when and how to send a parcel without customs duty and VAT?

What the current official guidance means in practice

For operational work, the current procedural rules, declaration fields and relief conditions should be checked directly against the official guidance. For this topic, the core reference points are GOV.UK / HMRC, European Commission.

Official sources

• UK GOV (Import VAT & PVA) — GOV.UK / HMRC, 2026-03-04
• EU Commission (Customs procedures) — European Commission, 2026-03-04
• GOV.UK: tax and duty on goods sent from abroad — GOV.UK / HMRC, 2026-03-04

FAQ - Costs

What is customs debt? Customs debt is the amount payable under regulations that the importer must settle in connection with bringing goods into the EU territory. The customs agency may offer its customs security to expedite the process. Where can I check customs duty rates for my goods? This information is publicly available in tariff systems such as ISZTAR (Poland) or TARIC (EU). Our team can prepare a preliminary cost simulation for you. Can VAT be reclaimed? Yes, VAT paid on import is input VAT deductible under general rules, provided the goods are used for taxable activities. Need a cost estimate for your shipment? Contact us.