Customs Duty on a Phone from the UK 2026 — Calculator

HS Code for Phones and How Duty Is Calculated

The correct HS code determines the duty rate. Getting this right prevents incorrect charges.

HS code for smartphones and tablets — 8517

Smartphones, mobile phones, and tablets fall under HS heading 8517 (Telephone sets; other apparatus for the transmission or reception of voice, images or other data). The specific sub-heading depends on the device type:

• 8517 13 — Smartphones
• 8517 14 — Other telephones for cellular networks or other wireless networks
• 8528 — Monitors and projectors, tablets (depending on primary function)

Check the exact sub-heading for your device on the EU TARIC database: taxation-customs.ec.europa.eu. The duty rate for smartphones under 8517 from the UK is typically 0% under the EU's autonomous zero-rate for these products — but always verify, as this can change.

Customs value — what figure do you use?

The customs value is the base figure on which duty and VAT are calculated. For imported goods, the customs value under the Union Customs Code is the CIF value: the cost of the goods plus the cost of insurance and freight (shipping) to the EU border. If you buy a phone for £450 and pay £15 shipping, the customs value is approximately £465 (converted to EUR at the HMRC/ECB customs exchange rate for the month of import). Do not use the retail price shown in GBP on the website — use the actual amount you paid (including shipping), converted to EUR at the official rate.

Step-by-step calculation — example for a £450 smartphone

Example: smartphone purchased for £450, shipping £15.

1. Customs value: £465 (approximately €545 at 1.17 GBP/EUR — use actual rate)
2. Is customs value above 150 EUR threshold? Yes (€545 > €150) — duty applies
3. Duty rate for HS 8517 smartphones: 0% — duty = €0
4. VAT base: customs value + duty = €545 + €0 = €545
5. Polish import VAT 23%: €545 × 23% = approximately €125 (≈ £107)
6. Courier disbursement fee: typically £15–£30 depending on courier
7. Total additional cost: approximately £122–£137 on top of the purchase price

Note: even with 0% duty on phones, the VAT on a £450 device adds over £100. Always calculate the full cost before purchasing. Prices quoted are indicative ranges — exact quote after document review.

The 150 EUR Threshold — When No Duty Is Charged

EU customs law provides a de minimis threshold below which import duty is waived. Understanding this threshold is crucial for purchase decisions.

150 EUR threshold for customs duty

Under Article 23 of the Union Customs Code (Regulation (EU) 952/2013), goods with a customs value below 150 EUR are exempt from customs duty — but not from VAT. This means: if you buy a phone for the equivalent of £125 (approximately €147 at current rates), no duty is charged — only VAT (23%). Below the threshold, VAT is typically collected by the courier or via the IOSS mechanism. Above the threshold, both duty (0% for phones) and VAT apply, handled by the courier as your customs representative.

Important: 150 EUR corresponds to approximately £128 at current exchange rates (check the ECB rate before purchasing). The threshold applies to the customs value of the goods, not just the device price — shipping costs are included in the customs value calculation.

VAT below the 150 EUR threshold — IOSS

For consignments below 150 EUR, VAT should be collected at the point of sale if the seller is registered in the EU's IOSS (Import One Stop Shop) system. Major UK retailers (Amazon, ASOS) that sell to EU customers typically use IOSS — the Polish VAT is collected when you pay on the website, and the parcel arrives without additional charges. For smaller UK sellers not registered in IOSS, the courier may collect VAT at delivery. If you are charged VAT both at checkout (by the seller) and at delivery (by the courier), contact the seller for a refund of the incorrectly charged amount.

Gift threshold — 45 EUR for private gifts

There is a separate lower threshold for private gifts sent from one individual to another (not commercial purchases): 45 EUR. Genuine gifts below 45 EUR are exempt from both duty and VAT. To qualify, the parcel must be sent by a private person, marked as 'Gift' on the customs declaration (CN22 form), contain goods for personal use only, and not be sent regularly in large quantities. If you receive a phone as a genuine personal gift from a friend or family member in the UK, and it is declared correctly at under £38 (approximately €45), it may clear without duty or VAT. However, customs officers can request evidence that the gift is genuine.

Common Scenarios and What You Will Actually Pay

Three practical scenarios for phone imports from the UK to Poland — from the most common to edge cases.

Scenario 1 — New flagship phone from UK retailer (value >150 EUR)

iPhone 15 Pro purchased from Apple UK for £999 with £0 shipping (delivery included).

Customs value: £999 (approximately €1,169). Above 150 EUR — duty applies. Duty rate HS 8517: 0%. VAT base: €1,169. Polish VAT 23%: approximately €269 (≈ £230). Courier disbursement fee: approximately £20–£30. Total extra cost: approximately £250–£260 on top of the purchase price. This is not avoidable — it is a legal obligation. However, you should verify that the courier has not applied a wrong HS code (e.g. 8471 for computers, which also carries 0% duty — so the duty rate itself is not the issue, but the classification could affect other aspects of the declaration).

Scenario 2 — Budget phone purchased for £110 (below 150 EUR threshold)

Android smartphone purchased for £110 with £5 shipping. Total customs value: £115 (approximately €135). Below 150 EUR threshold — no import duty. VAT: if the seller uses IOSS, Polish VAT was collected at checkout. If not, the courier may charge Polish VAT at delivery: €135 × 23% = approximately €31 (≈ £26). No disbursement fee if courier processes as a low-value consignment through IOSS. Total extra cost if not IOSS: approximately £26.

Scenario 3 — Second-hand phone from a private seller on eBay UK

Buying a second-hand phone from a private individual on eBay UK is treated as a commercial import — eBay UK facilitates the transaction and is responsible for collecting VAT for consignments below £135 (under UK marketplace VAT rules). However, once the parcel enters Poland, it is assessed on the EU side based on the declared value. The customs value for a used phone should reflect its actual resale value, not the original retail price. If the customs officer believes the declared value is understated, they may request evidence (e.g. eBay listing print, PayPal receipt). Provide accurate documentation.

What the current rules say

Smartphones and mobile phones imported from the UK to Poland fall under HS 8517 and typically carry a 0% customs duty rate under EU autonomous measures. Import VAT of 23% (Polish rate) applies to the customs value (price + shipping) for all consignments above 150 EUR. For a £450 phone, the additional cost is approximately £120–£140 (mainly VAT plus courier fees). Below 150 EUR (approximately £128), no duty applies and VAT may be collected at checkout via IOSS. Always calculate the full cost before ordering. This article reflects the legal position as of 2026-04-18.

FAQ — frequently asked questions

Do I pay customs duty on a phone ordered from the UK?

For phones (HS 8517), the import duty rate is typically 0% under EU autonomous measures. However, you will pay Polish import VAT of 23% on the customs value (price + shipping) for all orders above 150 EUR (approximately £128). You will also pay the courier's disbursement fee (typically £15–£30).

What is the maximum value I can order from the UK without paying duty?

Below 150 EUR (approximately £128 at current rates), no import duty is charged. VAT may still apply, but is often collected at checkout via IOSS. Above 150 EUR, standard duty and VAT apply at the Polish border — even if the duty rate for phones is 0%.

How do I calculate how much VAT I will pay on a phone from UK?

VAT base = customs value (price + shipping, converted to EUR) + duty. Polish VAT = VAT base × 23%. Example: phone £450 + £15 shipping = customs value approximately €545. VAT = €545 × 23% ≈ €125 (approximately £107).

Can I avoid paying VAT by splitting my order into smaller parts?

Splitting one consignment into multiple smaller parcels to avoid the 150 EUR threshold is considered customs fraud. Each shipment is assessed individually, but deliberately splitting a single purchase is illegal. Natural separate orders placed on different days and dispatched separately are assessed independently.

Official sources

• EU TARIC tariff database — EC TAXUD
• Union Customs Code Regulation (EU) 952/2013 — EUR-Lex
• GOV.UK — customs duty on goods sent from abroad — GOV.UK