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. Duty applies regardless of the value since 1 July 2026 — the 150 EUR relief was abolished
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 — What Changed on 1 July 2026

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

Until 30 June 2026 goods with a customs value below 150 EUR were exempt from customs duty. That relief was abolished on 1 July 2026 by Council Regulation (EU) 2026/382, so duty may now be due regardless of the value of the consignment — and VAT is charged on top. For a phone this often changes little in practice, because smartphones under HS 8517 usually carry a 0% duty rate anyway, but the exemption can no longer be assumed from the value alone. Whatever the value, duty (0% for phones) and VAT apply and are handled by the courier as your customs representative. The 150 EUR figure now only marks where VAT is typically collected at checkout via IOSS rather than by the courier on delivery.

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, which no longer removes duty)

Android smartphone purchased for £110 with £5 shipping. Total customs value: £115 (approximately €135). Being below 150 EUR no longer removes duty — duty is due here at the HS 8517 rate, which is 0%, so nothing is charged for that reason rather than because of the value. 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 — UK VAT is generally not charged on goods exported to Poland, and the UK £135 marketplace rule concerns sales to customers in Great Britain, so it does not apply here. When the parcel enters Poland it is assessed on the EU side based on the declared value, and Polish import VAT is due (collected at checkout only if the seller uses IOSS). 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) on every consignment, whatever it is worth. For a £450 phone, the additional cost is approximately £120–£140 (mainly VAT plus courier fees). Below 150 EUR (approximately £128) duty is no longer automatically excluded — the relief ended on 1 July 2026 — although the rate for phones is typically 0%; 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. You will pay Polish import VAT of 23% on the customs value (price + shipping) on every order, whatever it is worth — import VAT has had no de minimis since 2021. On orders up to 150 EUR (approximately £128) that VAT is often collected at checkout instead, if the seller uses IOSS. 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?

There is no longer such a value. Council Regulation (EU) 2026/382 abolished the 150 EUR duty relief on 1 July 2026, so duty may be due regardless of what the consignment is worth — for phones under HS 8517 the rate is typically 0% anyway, which is a matter of the tariff, not of the value. Import VAT has had no de minimis since 2021: it is often collected at checkout via IOSS on consignments worth up to 150 EUR, and otherwise charged by the courier on delivery.

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 no longer avoids duty at all, because the 150 EUR duty relief was abolished on 1 July 2026; splitting one consignment into multiple smaller parcels to stay under a threshold that still matters for VAT collection under IOSS 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