Personal Imports from the UK to Poland — When You Are Exempt from Duty and VAT
Do you shop on eBay UK, Amazon.co.uk, or travel from the UK to Poland? Since Brexit, the rules on duty and VAT for goods from the United Kingdom have changed significantly. This article explains the current allowances, when you are exempt from duty, how much VAT you will pay, and what happens if you exceed the limits.
- Parcels from the UK (postal/courier): duty — none up to EUR 150; VAT — always due (23%), often collected by the platform via IOSS.
- Accompanied baggage (crossing the border): up to EUR 430 / EUR 300 duty and VAT free, plus separate alcohol and tobacco allowances.
- Alcohol allowance at the border: 1 litre of spirits or 2 litres of lower-strength alcohol or 4 litres of still wine plus 16 litres of beer.
- Tobacco: 200 cigarettes or 50 cigars or 250 g of tobacco.
Why Did Brexit Change the Rules for Imports from the UK?
Until 31 December 2020 goods moved between Poland and the United Kingdom without any customs formalities — we were in the EU single market. From 1 January 2021 the UK is a third country, which means:
- Every item imported from the UK into Poland (the EU) is subject to customs control.
- EU tariff rates apply (the UK is treated like any other non-EU country).
- Import VAT may be payable on online purchases.
- Quantitative limits apply to alcohol, tobacco and cash when crossing the border.
At the same time, the TCA (Trade and Cooperation Agreement) between the EU and the UK eliminates duty for goods that meet the rules of origin — meaning many UK products carry a zero duty rate if they genuinely originate in the UK or the EU.
Customs Thresholds for Parcels from the UK (Postal and Courier Shipments)
Duty De Minimis Threshold — EUR 150
EU customs legislation exempts shipments with a customs value up to EUR 150 from duty. Below this threshold no duty is charged.
Important exceptions:
- Alcohol, tobacco and perfume are subject to excise duty regardless of value.
- The duty relief applies to the customs value (price plus shipping cost), not the market value.
- Understating the value on the invoice (undervaluation) is a customs offence.
VAT on Parcels from the UK — No Threshold since 2021
Until 30 June 2021 a VAT exemption applied to shipments valued up to EUR 22 (known as Low Value Consignment Relief). From 1 July 2021 that relief was abolished. Since then every parcel from the UK is subject to VAT in Poland (23%), regardless of value.
In practice there are two ways this VAT is collected:
- IOSS (Import One Stop Shop) — the selling platform (Amazon, eBay, ASOS) collects VAT at the point of purchase and remits it to the Polish tax authority. The parcel passes through the border smoothly, with no additional charges. This applies to shipments up to EUR 150 from IOSS-registered sellers.
- VAT collected by the courier/postal service at the border — when the seller is not registered for IOSS or the value exceeds EUR 150. The courier (DHL, InPost, Poczta Polska) collects VAT before delivery or on receipt.
Shopping on eBay UK and Amazon.co.uk — Practical Guide
Amazon.co.uk
Amazon is registered in the IOSS system for sales to EU countries. When ordering on Amazon.co.uk with delivery to Poland:
- For orders up to EUR 150: VAT is collected at checkout and included in the price — no additional charges at the border.
- For orders above EUR 150: VAT and any duty are assessed on import by the courier.
- Duty: 0% for goods of UK origin (TCA), standard rates for goods from other countries sold via Amazon Marketplace.
eBay.co.uk
eBay International Shipping (eBay Global Shipping) for orders to EU countries collects taxes and customs charges at the point of purchase. However, not all eBay sellers use this programme — when buying from private sellers you may be charged VAT by the Polish courier on delivery.
How to Calculate the Total Cost of a Purchase from the UK
Example: buying a watch for £100 on eBay UK
- Item price: £100 (approx. PLN 490)
- Shipping cost: £10
- Customs value: £110 (approx. PLN 538 — below EUR 150)
- Duty: PLN 0 (below EUR 150 de minimis)
- VAT 23%: approx. PLN 124 (on customs value)
- Courier VAT handling fee: approx. PLN 15–30
- Total cost: approx. PLN 629–644 instead of PLN 490
Crossing the Border from the UK — Accompanied Baggage
If you are travelling from the UK to Poland (by plane, car, ferry or Eurostar), the following reliefs apply:
| Category | Allowance per person (aged 17+) | Notes |
|---|---|---|
| General goods (air/sea) | EUR 430 in value | Applies to all goods combined |
| General goods (road/rail/inland waterway) | EUR 300 in value | Lower allowance for land crossings |
| Alcohol > 22% ABV | 1 litre | Whisky, vodka, gin, etc. |
| Alcohol ≤ 22% ABV (still wine) | 4 litres | Table wine, port, etc. |
| Beer | 16 litres | Any type of beer |
| Cigarettes | 200 | Or 100 cigarillos, 50 cigars, 250 g tobacco |
| Cash | Up to EUR 10,000 without declaration | Above EUR 10,000 — must be declared to customs |
Parcel vs Accompanied Baggage — Key Rules
Travellers often confuse these two regimes. The key distinction:
- Accompanied baggage — a value-based allowance (EUR 430 / EUR 300) plus quantitative limits for excise goods. This right belongs to individuals physically crossing the border, no more than once every 24 hours.
- Parcel/postal shipment — a separate customs regime. De minimis EUR 150 for duty only. VAT always applies. Excise duty on alcohol and tobacco is always due, regardless of value.
Note: You cannot send yourself goods worth EUR 429 by post and declare them as "accompanied baggage" — the customs officer assesses whether the goods are for personal use or for resale (quantities, type, bulk packaging).
Prohibited or Restricted Goods in Personal Imports from the UK
Regardless of value allowances, certain goods are prohibited or require special permits:
- Live flora and fauna covered by CITES (documentation required for exotic animals and plants).
- Meat and meat products from the UK — require a veterinary certificate (Brexit strengthened SPS requirements).
- Prescription medicines in larger quantities — may require a special permit.
- Replica firearms, gas pistols, batons — subject to restrictions under Polish domestic law.
- Counterfeit branded goods — seized by customs regardless of value.
Have a question about customs clearance for a parcel or consignment from the UK?
For commercial imports we handle clearances from £45 to £150. Message us — we respond within 15 minutes.
FAQ — Personal Imports from the UK to Poland
From what value is duty charged on a parcel from the UK to Poland? expand_more
Duty is not charged on parcels with a customs value up to EUR 150 (the de minimis threshold). VAT is due on every parcel — there is no VAT relief for imports from the UK since 1 July 2021. For parcels up to EUR 150, many platforms collect VAT at checkout via IOSS with no further charges at the border.
What are the alcohol and tobacco allowances when travelling from the UK? expand_more
Allowances for travellers (personal use): alcohol — 1 litre above 22% ABV or 2 litres below 22% ABV or 4 litres of still wine plus 16 litres of beer; tobacco — 200 cigarettes or 100 cigarillos or 50 cigars or 250 g of tobacco; cash — up to EUR 10,000 without declaration.
If I buy on eBay or Amazon UK, will I pay VAT in Poland? expand_more
Yes. Parcels from the UK to Poland are subject to Polish VAT (23%). For shipments up to EUR 150, Amazon and eBay often collect VAT at checkout (IOSS) with no additional charges at the border. For parcels above EUR 150, VAT is collected by the courier or customs office.
What are the consequences of exceeding UK import allowances? expand_more
Exceeding import allowances results in an obligation to pay duty and VAT on the excess, plus a possible customs penalty (up to several thousand PLN) or criminal tax proceedings. Knowingly smuggling excise goods or counterfeits is a customs offence.
What is the difference between a parcel from the UK and accompanied baggage from the UK? expand_more
Parcel (postal or courier): treated as commercial import — de minimis EUR 150 for duty, VAT always applies. Accompanied baggage: up to EUR 430 (or EUR 300 by land) duty and VAT free, plus separate alcohol and tobacco allowances. The baggage relief does not apply to goods intended for resale.