eBay UK — Buying from Poland After Brexit 2026: Duty, VAT and What to Watch Out For

Why eBay UK Is an Import from a Third Country — Brexit and Duty

Before Brexit (before 1 January 2021) purchases from eBay UK were not subject to duty, because the UK was part of the European Union. Since 2021 the UK has been a third country for customs and international trade purposes — the same as the USA, Canada or China. This means every parcel from eBay.co.uk entering Poland crosses the EU customs border and is subject to customs clearance. It does not matter whether you are buying from a private individual or a business seller on eBay.

What changed after Brexit for buyers in Poland on eBay UK

Before 2021: purchases from UK to Poland — no duty (EU internal market). After 2021: UK = import from third country. Practical consequences:

• Duty may be assessed at any goods value (the €150 relief ended on 1 July 2026)
• Polish import VAT at 23% on entry of the parcel
• Customs clearance may extend delivery by 2–5 days
• The courier may require duty and VAT payment before delivery

Legal basis for buyers in Poland: EU Customs Code (Regulation (EU) No 952/2013 of the European Parliament and of the Council), duty rates in TARIC, import VAT under the Polish VAT Act. Details at: https://www.podatki.gov.pl/clo/.

eBay UK vs eBay.de or eBay.pl — the difference for the buyer

If you buy on eBay.de (Germany) or eBay.pl and the goods are shipped from the EU — there is no duty, because it is movement within the EU single market. Only Polish VAT at 23% may be assessed on the purchase (the EU seller accounts for VAT in their own country).

If you buy on eBay UK (.co.uk) and goods are shipped from Great Britain — this is an import from the UK (third country), and all duty and import VAT apply. Note: some sellers on eBay.co.uk ship from Poland or Germany — in that case there is no duty. Always check the seller's location and shipping address in the listing.

Does eBay collect UK VAT automatically as Amazon does?

eBay is also required to collect UK VAT (20%) as a marketplace for transactions below £135 where goods are delivered to the UK. This rule does not apply to orders shipped from the UK to Poland: UK VAT is generally not charged on export, and Polish import VAT is due instead — collected at checkout only if the seller or eBay uses IOSS (consignments up to EUR 150), otherwise on delivery, usually via the courier.

Basis: GOV.UK — VAT on goods sold to customers in the UK (https://www.gov.uk/guidance/vat-and-overseas-goods-sold-directly-to-customers-in-the-uk). Check clearly on the eBay product page whether the price includes all taxes for delivery to Poland.

Customs Thresholds for eBay UK Parcels: When You Pay Duty and When Only VAT

For private individuals buying on eBay UK the same thresholds apply as for any other consumer import from third countries. Since 1 July 2026 there is no duty-free threshold: duty may be due at any value. Polish import VAT at 23% is assessed on almost every import from the UK, regardless of parcel value.

The €150 duty relief ended on 1 July 2026

Until 30 June 2026, consignments with an intrinsic value up to €150 were relieved from duty. Council Regulation (EU) 2026/382 removed that relief from 1 July 2026, so duty may be assessed on a parcel of any value, and import VAT at 23% applies as well.

From 1 July 2026 until 1 July 2028, a transitional flat customs duty of EUR 3 per item applies instead, but only to consignments with an intrinsic value up to a total of €150 that are covered by the Import One-Stop Shop (IOSS) scheme or sent as postal consignments. All other parcels are charged at the TARIC rate for the HS code.

Other parcels: full customs clearance with duty and VAT

A parcel from eBay UK that does not qualify for the transitional flat-rate duty is subject to full customs clearance. Duty is assessed at the TARIC rate for the HS code of your product + 23% VAT on the customs value.

Formula: customs value = goods price + shipping cost. Duty = customs value × HS rate (check in TARIC). VAT = (customs value + duty) × 23%. The courier files the customs declaration on your behalf and sends a payment notice.

What to Do When the Courier Demands Duty Payment for an eBay UK Parcel

If the courier (DHL, UPS, InPost, Poczta Polska) contacts you requesting payment of duty and VAT for an eBay UK parcel — this is a legal procedure. It is not a scam — provided the demand comes from a genuine courier and the amounts are correct. Below we explain how to verify correctness and what to do if the amount is overstated.

How to check whether the duty amount is correct

Step 1: Ask the courier for a "customs duty breakdown" — listing: duty amount, VAT amount, courier handling fee (disbursement fee), customs declaration number.

Step 2: Check the duty rate for your goods in TARIC (https://taxation-customs.ec.europa.eu/customs/calculation-customs-duties/customs-tariff/eu-customs-tariff-taric_en) or Trade Tariff (https://www.gov.uk/trade-tariff).

Step 3: Calculate the customs value (price + shipping) and cross-check the duty and VAT yourself. If the courier has calculated correctly — pay and collect the parcel. If the calculation is incorrect — lodge an appeal or contact a customs broker.

You can refuse delivery — when this makes sense

If the duty amount is higher than the goods are worth to you or you do not wish to pay — you can refuse delivery. The parcel will be returned to the eBay seller. Then submit a return request on eBay (eBay Money Back Guarantee) — the platform protects buyers, including in cases of refused delivery due to high customs charges.

Important: refuse in writing and always note in the eBay return form that the reason was unexpected customs charges. Keep the courier's documents as evidence.

Deadlines — how long you have to collect a parcel held by customs

A parcel held by the customs authority is generally stored for 30 days. After that it may be destroyed or sold at a customs auction. If the courier has sent you a payment demand — respond within 7–10 working days.

If you have a problem with payment or doubts about the correctness of the assessment — contact Easy Clearance: WhatsApp +44 7404 091503 or tel. +44 7404 091503. We will check the customs documents.

What the current rules say

Buying on eBay.co.uk from Poland is a full import from a third country — duty and 23% VAT apply in the same way as for purchases from China or the USA. Parcels worth up to €150 are no longer exempt from duty (a transitional flat EUR 3 per item applies only to IOSS and postal consignments), and import VAT applies as well. If the courier demands payment — request a detailed breakdown and verify the amounts in TARIC. If the amount is incorrect — you have the right to appeal. This article reflects the legal position as at 2026-04-18. Contact a customs broker before taking action.

FAQ — frequently asked questions

Is it still worth buying on eBay UK after Brexit?

Yes, you can — but you need to account for customs costs. Duty (at the TARIC rate, or the transitional flat rate where it applies) + 23% VAT can erode savings from a lower price. Calculate the costs before purchasing using the formula in this article.

How much duty will I pay for a parcel from eBay UK?

Since 1 July 2026 the €150 duty relief no longer applies, so duty may be due at any value. A transitional flat duty of EUR 3 per item applies only to IOSS or postal consignments up to €150; otherwise duty is charged at the TARIC rate for your HS code. Import VAT of 23% applies in addition. Check the current rate in TARIC or HMRC Trade Tariff.

Why does the courier demand payment after delivering a parcel from eBay UK?

The courier files the customs declaration on your behalf and pays duty + VAT from its own funds (disbursement), then requires reimbursement plus a handling fee. This is a legal procedure, but you have the right to verify the accuracy of the calculation.

What is a disbursement fee and do I have to pay it?

A disbursement fee is the courier's handling charge for filing the customs declaration and paying duty on your behalf. It is charged by DHL, UPS, FedEx etc. as an additional cost on top of duty and VAT. The amount varies by courier.

How do I check whether a seller on eBay UK is shipping from the UK or from the EU?

Check the eBay listing: the "Item location" section shows the shipping country. If it is the United Kingdom — customs charges to Poland apply. If the seller ships from Germany or Poland — no duty (intra-EU movement).

Does eBay Global Shipping Programme protect me from duty?

If the seller uses eBay International Shipping or a similar programme, duty and VAT may be included in the price at checkout (DDP). Check on the listing whether "All duties and taxes included" is shown for delivery to Poland — if not, expect additional costs.

Official sources

• GOV.UK — Customs Duty on goods sent from abroad — GOV.UK
• GOV.UK — VAT marketplace rules — GOV.UK
• KAS — duty on imports from third countries — National Revenue Administration (KAS)
• EU TARIC — EU duty rates — EC TAXUD
• UK Trade Tariff — HMRC