How to Pay Customs Duty on a Parcel from the UK? Step-by-Step Guide 2026

Route 1 — paying duty through an express courier (DHL, UPS, FedEx)

Express couriers such as DHL, UPS and FedEx act as customs agents in Poland and typically carry out customs clearance on your behalf without asking for prior consent. This means the courier company pays the customs liabilities (duty + import VAT) from its own funds and then issues you an invoice seeking reimbursement. You receive an email or text message with the amount due and a link to pay online — this is the quickest and most common route for parcels from the UK.

What the courier's notification looks like and what to do with it

Once the parcel is held at customs, the courier sends you an email or text notification with the amount due. DHL sends a message with a link to the dhl.com/pl portal or directly to MyDHL+. UPS uses the ups.com/pl portal or UPS My Choice. FedEx notifies through fedex.com/pl.

The amount due covers: customs duty (where applicable), import VAT at 23%, and the courier's administrative fee for customs clearance (typically PLN 10-25). You can pay online by card or bank transfer. Once payment is made the courier resumes delivery — the parcel typically arrives within 1-2 working days.

Important: if the amount seems incorrect or you do not recognise the goods, contact the courier before paying — do not accept charges without verification and always keep proof of payment.

Payment deadline and what happens if you do not pay

Couriers typically set a 10-14 day payment window from the date of notification. If you do not pay within this period, the parcel may be transferred to a customs depot (a customs authority warehouse) where storage charges accrue. After a longer period (typically 90 days) an uncollected parcel may be disposed of or auctioned by the customs authorities.

Failure to pay duty and VAT on time may also result in late-payment interest. Under the Union Customs Code (EU Regulation 952/2013, Articles 108-114) the customs debt must be settled by the specified deadline — the courier acting as a customs representative acts on your behalf, but the importer also bears responsibility for the customs debt.

Route 2 — paying directly through the PUESC portal (clearance at the customs office)

If your parcel from the UK was not handled by an express courier acting as a customs agent, customs clearance may be carried out directly by the Polish Customs and Fiscal Office. In that case you will receive a summons to appear at the office or to submit a declaration and make payment through the PUESC platform. This mainly applies to parcels sent by post (Royal Mail / Poczta Polska) or through smaller carriers. Below we explain how to register on PUESC and where to make the payment.

How to register and log in to PUESC

PUESC (Platforma Uslug Elektronicznych Skarbowo-Celnych — Polish Electronic Customs and Tax Services Platform) is available at puesc.gov.pl. Log in using a Trusted Profile (Profil Zaufany) or an e-ID card — if you do not have a Trusted Profile, create one free of charge at pz.gov.pl (this can be done online through the online banking of most Polish banks).

Once logged in you will find on PUESC information about your parcels in customs clearance, the means of submitting a simplified declaration, and payment details for customs duty and import VAT. The customs office's bank account number for payment is on the SAD document or in the office notification. Payment is made by standard bank transfer, quoting the declaration reference number in the payment description.

If you have doubts about the amount or the procedure, you can call the relevant Regional Tax Administration Chamber (Izba Administracji Skarbowej) or the KAS helpline: 801 055 055.

When it is worth collecting a parcel in person at the customs office

Collecting a parcel directly at the customs office is an option when the parcel is held for inspection or when you want to avoid the courier's administrative fees. Procedure: (1) you receive notice from the customs office or inform the office that you wish to collect; (2) you attend in person or through a representative with proof of identity and proof of purchase / purchase invoice; (3) the customs officer determines the duty and VAT amount on the spot; (4) you pay in cash (some offices) or by bank transfer to the office's account; (5) you collect the parcel after payment.

Collecting in person makes sense for higher-value parcels where the courier's administrative fee would be significant — or if you suspect an error in the duty calculation and want to clarify it on the spot. Customs offices operate on working days — check the hours of the relevant Regional Tax Administration Chamber at gov.pl.

When you do not have to pay duty — exemption thresholds and exceptions

Not every parcel from the UK attracts duty. There are several cases where duty and VAT are not charged or are zero — the bad news is that after Brexit the exemptions are more restrictive than before 2021. Below we outline the most important exceptions affecting consumers receiving parcels privately. This article reflects the legal position as at 2026-04-18. Consult a customs broker before taking action.

The EUR 150 threshold — exemption from duty (but not from VAT)

For parcels from outside the EU (and the UK is a third country after Brexit) there is a customs duty exemption for consignments with a value not exceeding EUR 150. This does not mean the parcel is entirely tax-free — import VAT at 23% applies from any value. In practice: a parcel worth EUR 100 (e.g. books, cosmetics) — duty 0%, but VAT 23% on the customs value. A parcel worth EUR 200 — duty on the full amount (rate depends on the HS code of the goods) + VAT 23%.

Note: the EUR 150 threshold applies to the customs value of the goods excluding transport and insurance costs (Incoterms EXW/FOB). If the courier has included shipping costs in the value, the customs value is still based on the goods' value from the shop, not the total invoice amount. Verify using the seller's invoice.

Legal basis: Council Regulation (EC) No 1186/2009 (customs relief) and VAT Directive 2006/112/EC as amended following OSS/IOSS 2021.

When the UK seller handles VAT through IOSS — and what that means for you

Since 1 July 2021, online shops outside the EU can register for IOSS (Import One-Stop Shop) and collect VAT at checkout — your parcel will then be exempt from VAT at the border because the shop has already paid it. This applies to parcels with a goods value up to EUR 150. If a UK shop registered for IOSS has quoted its IOSS number on the shipment, the courier will not charge you VAT — you paid it at checkout.

However, if the shop is not registered for IOSS (many small UK sellers are not), VAT will be collected at delivery by the courier. Always check whether the UK shop asks for your country of delivery and charges VAT at checkout — that is a sign it operates through IOSS and you will have no surprises at the border.

More information on the IOSS system: European Commission — IOSS.

Consequences of falsely under-declaring the value of a parcel

Some sellers or buyers enter a lower value on the parcel to avoid duty. This is illegal in Poland and across the EU — customs authorities can seize the parcel, independently assess the value (based on market data) and charge duty and VAT on the actual value. They may also impose a penalty for understating customs liabilities.

If a seller suggests under-declaring the value — refuse. As the recipient/importer you may be jointly liable for the customs debt. The safe and lawful option is to declare the correct value and pay the taxes due. Legal basis: Article 108 of the Union Customs Code (UCC, EU Regulation 952/2013).

What the current rules say

Paying customs duty on a parcel from the UK is most commonly done through the courier's platform (DHL, UPS, FedEx) — you receive an email with a payment link, click it and pay online. If the parcel arrived by post or through a smaller carrier, you can pay through the PUESC portal (puesc.gov.pl) or in person at the customs office. Parcels up to EUR 150 are exempt from duty, but VAT at 23% applies from any value — if the UK shop is not registered for IOSS, the courier will collect VAT on delivery.

FAQ — frequently asked questions

How do I pay customs duty on a parcel from the UK via DHL or UPS?

DHL and UPS send an email or text message with the amount due and a link to pay online. You can pay by card or bank transfer directly on the courier's platform. The parcel is delivered within 1-2 working days after payment. Keep proof of payment.

Is a parcel from the UK worth under EUR 150 exempt from duty?

Yes — parcels up to EUR 150 in goods value are exempt from customs duty. But import VAT at 23% applies from any value (there is no VAT exemption threshold for commercial purchases). Exception: if the UK shop is registered for IOSS, VAT was already collected at checkout and you will not pay it again at the border.

What is PUESC and when do I need to use it?

PUESC (puesc.gov.pl) is the Polish platform for handling customs formalities. You use it when your parcel is not handled by an express courier acting as a customs agent — e.g. postal parcels or parcels held for inspection. A Trusted Profile is required to log in.

What happens if I do not pay duty on time?

The parcel is transferred to a customs depot with accruing storage charges. After 90 days it may be disposed of or auctioned. Late-payment interest on the customs debt also accrues (Article 108 UCC).

Can I collect a parcel in person at the customs office?

Yes. Attend with proof of identity and a purchase invoice, the customs officer calculates duty and VAT on the spot, you pay and collect the shipment. This option suits higher-value parcels or cases where you want to challenge the duty calculation.

Official sources

• Pay your customs duty and import VAT (GOV.UK) — GOV.UK
• PUESC — customs payment platform — PUESC
• Customs duty — general information, podatki.gov.pl — Polish Ministry of Finance
• Union Customs Code — EU Regulation 952/2013 — EUR-Lex
• IOSS — Import One-Stop Shop, European Commission — EC TAXUD