Customs Duty on Clothes from the UK 2026 — Calculator and Guide

Duty Rates for Clothing from the UK

Different types of clothing fall under different HS codes, but the duty rates are broadly similar across clothing categories.

HS codes and duty rates for clothing

Key clothing HS codes and applicable duty rates when importing from the UK to Poland:

• HS 61 — Knitted or crocheted clothing and clothing accessories: approximately 12% duty
• HS 62 — Not knitted or crocheted clothing (woven): approximately 12% duty
• HS 63 — Other made-up textile articles (blankets, bedlinen, curtains): approximately 12% duty
• HS 64 — Footwear: approximately 17% duty
• HS 65 — Headgear: approximately 2.7–6% duty

Always verify the exact rate for your specific product on the EU TARIC database: taxation-customs.ec.europa.eu. Rates can differ at the sub-heading level.

The 150 EUR de minimis relief was abolished on 1 July 2026

Until 30 June 2026 no import duty was charged where the total customs value (goods price + shipping cost + insurance) stayed below 150 EUR. Council Regulation (EU) 2026/382 repealed that relief with effect from 1 July 2026, so duty can now arise on a consignment of any value. During a transitional period until 1 July 2028 a flat customs charge of EUR 3 per item applies to consignments worth up to 150 EUR in two cases only: where the import is VAT-exempt under the IOSS procedure, or where the goods travel as a postal consignment. Outside those two cases duty is calculated in the normal way, from the tariff rate for the commodity code and the origin of the goods. VAT (23%) applies as before, either through IOSS or at delivery, and the duty rate is charged on the entire customs value, not only on the part above any threshold.

What is the disbursement fee and why is it charged?

When a courier (DHL, UPS, FedEx, DPD) processes your customs clearance, they act as your customs representative and charge a disbursement (handling) fee for this service. This is NOT a government tax — it is the courier's commercial charge. Typical disbursement fees: DHL: £11–£15 for parcels under £300 customs value; UPS: similar range; FedEx: £12–£20; DPD: approximately £8–£15. This fee is in addition to duty and VAT. It is disclosed in the courier's published tariff. If you believe the disbursement fee is disproportionate to the shipment value, you can negotiate with the courier or choose a different shipping provider next time — but you cannot refuse to pay it without the parcel being held.

Step-by-Step Calculation — Worked Examples

Use these examples as a template for calculating your own customs costs before placing an order.

Example 1 — ASOS order for £80 (consignment under 150 EUR, IOSS)

Order: 3 clothing items from ASOS UK, total £80, free shipping.

1. Customs value: £80 (approximately €94 at 1.17 GBP/EUR)
2. Customs value is under 150 EUR (€94) and the import is VAT-exempt under IOSS — so instead of a tariff-based duty the transitional flat charge of EUR 3 per item in the consignment applies
3. VAT: if ASOS uses IOSS (which it does for EU customers), Polish VAT was collected at checkout. You pay no additional charge at delivery.
4. Extra cost at delivery: £0

ASOS typically includes a note on the parcel referencing their IOSS number. If you see this, the parcel should clear without courier demands for payment.

Example 2 — Designer clothing order for £250 (consignment over 150 EUR)

Order: jacket from a UK boutique, £250, shipping £12. Total customs value: £262 (approximately €307).

1. Customs value above 150 EUR, so the transitional flat charge does not apply and duty is calculated from the tariff
2. Duty: £262 × 12% = £31.44
3. VAT base: £262 + £31.44 = £293.44
4. Polish import VAT 23%: £293.44 × 23% = £67.49
5. Courier disbursement fee: approximately £13
6. Total extra cost: approximately £111.93 on top of the £262 order

The total you actually pay: £262 + £112 ≈ £374. The effective cost is 43% more than the UK price. Prices quoted are indicative ranges — exact quote after document review.

Example 3 — Shoes for £180 (above threshold, higher duty rate)

Order: leather shoes £180, shipping £10. Total customs value: £190 (approximately €222).

1. Customs value above 150 EUR, so duty is calculated from the tariff
2. HS code for shoes: 6403 or similar — duty rate approximately 17%
3. Duty: £190 × 17% = £32.30
4. VAT base: £190 + £32.30 = £222.30
5. Polish import VAT 23%: £222.30 × 23% = £51.13
6. Courier disbursement fee: approximately £12
7. Total extra cost: approximately £95.43

Total paid: £190 + £95 ≈ £285 for £180 shoes — 58% premium. Footwear from the UK is particularly expensive to import due to the higher 17% duty rate.

How to Reduce Your Customs Costs

There are legitimate ways to manage your customs exposure when shopping from UK retailers.

Choose retailers that ship via IOSS on orders up to 150 EUR

For orders up to 150 EUR (approximately £128), choose UK retailers that are registered in the EU's IOSS (Import One Stop Shop) system — since 1 July 2026 this also decides whether the transitional flat charge of EUR 3 per item applies instead of a tariff-based duty. IOSS-registered sellers collect Polish VAT at checkout — your parcel arrives without additional charges. Major UK retailers using IOSS: Amazon.co.uk, ASOS, Boohoo, Marks & Spencer online. Smaller or niche UK retailers may not be IOSS-registered — if you are charged VAT at delivery AND paid VAT at checkout, the seller has made an error. Request a refund of the UK-side VAT.

The 150 EUR line still matters — but not as a duty exemption

Since 1 July 2026 staying under 150 EUR no longer removes duty; it only decides whether the transitional flat charge of EUR 3 per item can apply in place of a tariff-based duty, and whether the seller can use IOSS for VAT. However: do not artificially split one product order into multiple consignments to avoid the threshold — this is customs fraud. Natural multiple separate purchases placed on different days and dispatched as separate parcels are each assessed individually and legally.

Check whether TCA origin rules apply to your goods

Under the UK-EU Trade and Cooperation Agreement (TCA), goods that originate in the UK (are manufactured in the UK with sufficient UK content) are eligible for a 0% duty rate when imported into Poland/EU. For clothing, the rules of origin require that the fabric was woven in the UK (not just assembled). Most clothing sold in UK high-street shops is manufactured in Asia and does not qualify for TCA preferential origin. However, Scottish wool products, UK-made tailoring, and some artisan brands may qualify. Ask the seller if they can provide a statement of origin — if so, you may be entitled to 0% duty. This is rare but worth checking for high-value specialist UK clothing.

What the current rules say

Clothing from the UK imported to Poland typically attracts 12% customs duty (footwear 17%) regardless of the value of the consignment since the 150 EUR relief was abolished on 1 July 2026, plus 23% Polish import VAT and a courier disbursement fee. For a £250 order, total extra cost is approximately £112. Orders up to 150 EUR are no longer duty-exempt; where the import is VAT-exempt under IOSS or the parcel travels by post, a transitional flat charge of EUR 3 per item applies instead of a tariff-based duty. VAT is often pre-paid via IOSS by major retailers. Always calculate the full cost before placing an order. This article reflects the legal position as of 2026-04-18.

FAQ — frequently asked questions

Do I pay customs duty on clothes from UK online stores?

Since 1 July 2026 duty is no longer waived for low-value consignments — Council Regulation (EU) 2026/382 abolished the 150 EUR relief. Clothing attracts roughly 12% duty (footwear 17%) regardless of the order value, except that a transitional flat charge of EUR 3 per item applies to consignments worth up to 150 EUR that are imported VAT-exempt under IOSS or sent as postal consignments. On top of duty you pay 23% Polish VAT and the courier's handling fee.

How much extra will I pay on a £200 clothing order from the UK?

Approximately £75–£85 in additional charges: duty 12% × £200 = £24, VAT 23% × (£200 + £24) = £51.50, courier fee approximately £13. Total extra: approximately £88.50.

Why is the duty on shoes from the UK higher than on clothing?

Footwear (HS 64) has a higher EU common external tariff rate of approximately 17%, compared to 12% for clothing (HS 61/62). This reflects the EU's historical tariff schedule, which provides stronger protection for the EU footwear industry.

Can I get 0% duty on UK-made clothes?

Possibly, if the clothes genuinely originate in the UK under TCA rules of origin. For most high-street UK fashion (manufactured in Asia), TCA origin does not apply. UK-made specialist garments (e.g. Scottish wool, bespoke tailoring) may qualify. Ask the seller for a statement of UK origin.

Official sources

• EU TARIC tariff database — EC TAXUD
• Union Customs Code Regulation (EU) 952/2013 — EUR-Lex
• Rules of origin for goods moving between the UK and EU — GOV.UK