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.

End of the EUR 150 duty relief — what changed on 1 July 2026

Until 30 June 2026, consignments with an intrinsic value not exceeding EUR 150, sent directly from a third country (which includes the United Kingdom) to a consignee in the EU, were relieved from customs duty. Council Regulation (EU) 2026/382 of 11 February 2026 repealed that relief — the low-value consignment exemption ceased to apply on 1 July 2026.

For a transitional period from 1 July 2026 to 1 July 2028, a flat customs duty of EUR 3 per item applies instead, for consignments whose total intrinsic value does not exceed EUR 150. According to the Polish Ministry of Finance, the flat rate applies in two cases: where the import of the goods is VAT-exempt under the IOSS scheme, or where the goods are in a postal consignment. Commission Regulation (EU) 2026/1022, together with the updated European Commission guidance (Ministry of Finance notice of 6 July 2026), sets out how the charge is collected.

In practice, a low consignment value is no longer in itself a basis for zero duty. For consignments outside those two categories (for example courier shipments handled outside IOSS), the EUR 3 flat rate does not apply and — the relief having been repealed — duty is charged on general terms, by tariff code and origin of the goods. The preferential 0% rate under the TCA still requires documented UK origin (see the rules of origin section above); shipping from the UK alone is not enough.

On the VAT side nothing changed: imports into Poland remain subject to VAT (23% standard rate), and consignments settled under IOSS remain exempt from import VAT — but since 1 July 2026 they also carry the flat customs duty. The change bites hardest on groupage and e-commerce flows where duty simply did not arise before; if you import from the UK regularly, see how customs clearance works for UK-to-Poland importers. As the transitional rules are new and collection details are still being clarified by the European Commission, the status of a specific consignment is worth confirming before dispatch.

📂 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
• Removal of the customs duty relief for consignments up to EUR 150 — Polish Ministry of Finance / KAS, 2026-08-07
• Commission Regulation (EU) 2026/1022 and updated EC guidance — the EUR 3 temporary duty — Polish Ministry of Finance, 2026-08-07
• Council Regulation (EU) 2026/382 of 11 February 2026 — EUR-Lex, 2026-08-07

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. Is a consignment from the UK below EUR 150 still free of customs duty? No. Council Regulation (EU) 2026/382 repealed the relief from customs duty for low-value consignments, and since 1 July 2026 consignments with an intrinsic value up to EUR 150 no longer benefit from it. During the transitional period, until 1 July 2028, a flat customs duty of EUR 3 per item applies to imports that are VAT-exempt under IOSS and to postal consignments. How much is the EUR 3 flat duty and who does it apply to? It is EUR 3 for each item in a consignment whose total intrinsic value does not exceed EUR 150. According to the Polish Ministry of Finance it applies where the import of the goods is VAT-exempt under the IOSS scheme, or where the goods are in a postal consignment. Outside those categories the flat rate does not apply and duty is charged on general terms — by tariff code and origin of the goods. Collection details are set out in Commission Regulation (EU) 2026/1022. Need a cost estimate for your shipment? Contact us.