Courier from UK to Poland — Customs Duty, Costs and Delivery Times 2026

When Will the Courier Charge Duty and VAT on a UK Parcel — Thresholds and Rules

Since Brexit, Great Britain is a third country under EU customs rules. Every parcel sent from the UK to Poland is subject to customs clearance. The key threshold is 150 EUR goods value (excluding delivery costs). Below this threshold no duty is charged — but import VAT (23% in Poland) always applies, unless the UK shop settled it through the VAT OSS system. Above 150 EUR, duty according to the HS code rate is added to the bill.

Parcel Up to 150 EUR — VAT Only, No Duty

If the goods value in the parcel (the price paid to the seller, excluding delivery costs) is no more than 150 EUR, Polish customs clearance will exempt it from duty. However, import VAT at 23% still applies. Exception: if the UK shop is registered in the VAT OSS (One Stop Shop) system and collected VAT at the point of purchase, no additional VAT will be charged at clearance. Check your order confirmation — if you see a 'VAT' line in the amount paid, the shop has likely settled it on your behalf. The conversion rate from GBP to EUR is the Ministry of Finance customs rate — you can check it at podatki.gov.pl.

Parcel 150–1,000 EUR — Duty Plus VAT Charged by the Courier

Above the 150 EUR threshold, the courier lodges a customs declaration on the recipient's behalf and pays duty and VAT from its own funds (disbursement). It then collects these amounts from you on delivery or through an online payment system. In addition to the duty and VAT amount, the courier adds its own handling charge — the disbursement fee. Self-clearance by the recipient (without the courier acting as intermediary) is possible but rarely cost-effective for consumer parcels. The duty base is the customs value of the goods, i.e. the purchase price plus transport costs to the EU border (CIF value).

Parcel Above 1,000 EUR — Formal Customs Clearance

For parcels with a value above 1,000 EUR, a full formal customs declaration is required — the simplified procedure for B2C shipments cannot be used. The courier can still handle this on your behalf, but the service cost will be higher and clearance time longer. For larger purchases (electronic equipment, jewellery, more expensive goods), it is worth considering arranging customs clearance yourself through a customs agency — this can be cheaper and faster than the courier service. Contact us if you are expecting a higher-value item from the UK and want to know how to proceed.

Comparison of Main Couriers from the UK to Poland — Duty, VAT, Disbursement Fee

Different courier companies follow different customs clearance procedures and charge different handling fee rates. Below we discuss the approaches of Royal Mail/Parcelforce, DHL, UPS and FedEx — the four main operators handling shipments from the UK to Poland. Disbursement fee amounts may change — check the current rates on the individual carriers' websites before shipping.

Royal Mail and Parcelforce — British Post and Courier

Royal Mail handles shipments up to 2 kg (standard envelopes and small parcels), Parcelforce Worldwide handles heavier parcels and express deliveries. In Poland, Royal Mail works with Poczta Polska. Customs clearance is carried out by Poczta Polska or a customs agency indicated by the sender. For shipments requiring paid clearance, Poczta Polska charges a handling fee (check the current fee schedule at poczta.pl). Delivery time to Poland via Royal Mail: typically 5–10 working days. Parcelforce Express: 3–5 working days.

DHL Express and DHL Parcel — Speed at the Cost of Disbursement Fee

DHL is one of the most popular carriers from the UK to Poland. DHL Express (1–2 day service) handles full customs clearance through its own network. DHL Parcel is the cheaper option (3–5 days). For parcels attracting duty, DHL charges a disbursement fee — its amount can be found in the current DHL Poland price list. Before delivery, DHL sends you an SMS or email notification with the amount to pay — you can pay online before delivery, which speeds up the process. Check that the duty and VAT amount matches what you would expect from your own calculation.

UPS and FedEx — Customs Handling Under the Import Procedure

UPS and FedEx also carry out customs clearance either in their own name or on behalf of the recipient. Both carriers send a notification with the amount to pay before delivery — FedEx through its own FedEx Delivery Manager platform, UPS through UPS My Choice. The disbursement (advancement) fee for UPS and FedEx should be checked on their current websites — rates may differ from historically quoted figures. If you do not pay the customs amount by the deadline, the carrier may return the parcel to the UK sender or place it in a customs warehouse. Respond to notifications quickly — you typically have 5–15 days to settle the amount.

Worked Examples — How Much Will You Pay for a UK Parcel

The examples below show how duty and VAT calculations work in practice for different product categories and parcel values from the UK. Remember: the specific duty rate depends on the HS code of the goods — always verify it at trade-tariff.service.gov.uk, do not assume a single rate for all goods. The examples use simplified exchange rates — the actual GBP/EUR conversion will be the Ministry of Finance customs rate.

Example 1 — Parcel £120 (≈EUR 140): Below Threshold

A clothing parcel worth £120 (converted at the customs rate approximately EUR 140) falls below the EUR 150 threshold. No duty is charged. Import VAT: 23% on the goods value + delivery cost. If delivery is £15 — VAT base: £120 + £15 = £135, VAT: approximately £31. The courier adds a disbursement fee for handling the VAT — a few pounds. Total additional cost: approximately £35–38. If the UK shop applied VAT OSS — VAT already included in the price, you do not pay again.

Example 2 — Parcel £200 (≈EUR 234): Clothing, Duty 12%

A jacket at £200 (≈EUR 234, above the EUR 150 threshold). Duty rate for clothing (HS 62, typically 12%): £24. VAT base: £200 + £24 + £15 (delivery) = £239. VAT 23%: approximately £55. Disbursement fee: approximately £11–14. Total additional payment on delivery: approximately £90–93 above the purchase price. The 12% duty rate is typical — always verify your specific HS code on trade-tariff.service.gov.uk. Prices quoted are indicative ranges — exact quote after document review.

Example 3 — Parcel £300 (≈EUR 350): Electronics, Duty 0%

A tablet at £300 (≈EUR 350). Most computer equipment and tablets (HS Chapter 85) are subject to a 0% duty rate on import into the EU. Duty: £0. VAT base: £300 + £0 + £20 (delivery) = £320. VAT 23%: approximately £73.60. Disbursement fee: approximately £11–14. Total additional payment: approximately £87. Even with zero duty, VAT always applies. Verify the specific HS code for your device at trade-tariff.service.gov.uk/chapters/85.

What the current rules say

Every parcel from the UK to Poland is subject to customs clearance: below EUR 150 goods value there is no duty, but VAT at 23% always applies (unless the shop settled it through VAT OSS). Above EUR 150, the courier charges duty according to the HS rate, VAT, and its own handling charge (disbursement fee). Before accepting delivery, check that the duty and VAT amount matches your calculation — if it does not, raise an objection with the customs authority. This article reflects the legal position as of 2026-04-18. Contact a customs broker before taking any action.

FAQ — frequently asked questions

Do I pay duty on every parcel from the UK to Poland?

Not on every one. Parcels from the UK with a value up to EUR 150 (goods price excluding delivery) are exempt from duty. Above EUR 150, duty is charged according to the rate for the relevant HS code of the goods. Import VAT at 23% always applies, regardless of value.

How much is the disbursement fee at the courier for handling duty?

The disbursement fee is the courier's own handling charge for pre-financing and managing customs clearance. Its amount varies by carrier — check the current price list for DHL, UPS, FedEx or Parcelforce. This charge does NOT go to the customs authority.

What is VAT OSS and does it affect my duty?

VAT OSS (One Stop Shop) is a system that allows UK shops to collect VAT at the point of sale and pay it to the relevant EU member state. For parcels up to EUR 150: if the shop applied VAT OSS, you do not pay VAT again on delivery. This does not affect duty — above EUR 150, duty applies regardless of VAT OSS.

How long does delivery from the UK to Poland take by courier?

Delivery time depends on the carrier: DHL Express 1–2 working days, DHL Parcel 3–5 days, UPS Standard 3–5 days, FedEx International 2–5 days, Royal Mail/Parcelforce 5–10 days. Customs clearance can extend delivery by 1–3 days, especially when the parcel attracts duty.

What should I do if the courier asks me to pay more duty than I expected?

Pay and raise an objection afterwards — refusing to accept the parcel is the worse option. Request a written breakdown of charges (duty, VAT, disbursement fee). Verify the duty rate at trade-tariff.service.gov.uk. If the duty amount is inflated — you can apply to the customs authority for a refund. The detailed procedure is described in our article on unexpected courier duty demands.

Official sources

• GOV.UK — Customs Duty on goods sent from abroad — GOV.UK
• GOV.UK — Customs declarations for goods posted or couriered from GB — GOV.UK
• podatki.gov.pl — customs duty and goods imports — Ministry of Finance
• UK Trade Tariff — HMRC
• EU Customs Tariff TARIC — EC TAXUD