Courier Demanding Unexpected Customs Duty — What to Do

Understanding What You Are Being Charged — Three Components

A customs charge on a parcel from the UK consists of up to three separate elements. Knowing what each one is allows you to check whether the amounts are correct.

Component 1 — Import duty (customs tariff)

Import duty is calculated as a percentage of the customs value of the goods (their price plus shipping and insurance cost). The rate depends on the HS (Harmonised System) commodity code of the item. For example: clothing is typically 12%, footwear 17%, electronics often 0%. The applicable rate for any product can be checked free of charge on the EU TARIC database: taxation-customs.ec.europa.eu. If the courier has used the wrong HS code — for instance classifying a tablet as a phone — the duty rate may be incorrect. This is a legitimate ground for appeal.

Component 2 — Import VAT

Polish import VAT (23%) is applied to the total of: customs value + duty. This is a fixed-rate tax set by Polish VAT law and is not negotiable — if goods are properly classified and correctly valued, VAT will always be owed on imports above the 150 EUR de minimis threshold. There is no legitimate way to dispute the VAT rate itself. You can, however, dispute the base figure if the duty or customs value is wrong — a lower base means lower VAT.

Component 3 — Courier disbursement fee (handling fee)

Couriers charge their own administrative fee for handling customs formalities on your behalf. This is NOT a government tax — it is the courier's commercial service fee. DHL calls it a "disbursement fee", UPS calls it a "brokerage fee". These fees vary by courier and by parcel value, and are disclosed in the courier's tariff schedule. This fee is legitimate but its amount is set by the courier, not by law. If the courier charged a disbursement fee on a parcel that should have been exempt from customs (e.g. a gift under 45 EUR), the fee itself may be refundable. Always check the courier's terms before disputing.

How to Verify Whether the Charge Is Correct

You have the right to verify any customs charge before paying it. Here is the practical process.

Step 1 — Demand the customs entry document (SAD/C88)

Contact the courier and ask for the customs entry document — this is the formal customs declaration that was lodged on your behalf. In Poland it is the PZC (Poświadczenie Zgłoszenia Celnego) or SAD; in the UK system it may be a CDS declaration print. This document shows: the declared customs value, the HS code used, the calculated duty amount, and the VAT base. Ask specifically: "Please send me the customs entry document for this shipment." All major couriers are obliged to provide this on request.

Step 2 — Check the HS code and duty rate on TARIC

Once you have the HS code from the customs entry, look it up on the EU TARIC database (taxation-customs.ec.europa.eu) or the UK Trade Tariff (trade-tariff.service.gov.uk) to verify the duty rate. Common errors: (1) generic HS codes applied without checking — e.g. all electronics lumped under 8471 or 8517; (2) incorrect country of origin applied — if the goods originate in the UK and qualify under TCA rules of origin, the duty rate may be 0%; (3) incorrect customs value — couriers sometimes use the total invoice value including VAT rather than the ex-VAT price. If you find an error, note the correct HS code and duty rate and proceed to Step 3.

Step 3 — Pay under protest, then appeal

If the courier demands payment before releasing the parcel and you cannot immediately resolve the dispute, pay under protest and request a receipt clearly stating you are paying "under protest pending appeal". Then submit a formal reclaim. In Poland, the reclaim for overpaid customs duty is made to the customs authority (Izba Administracji Skarbowej) within 3 years of payment, under Article 121 of the Union Customs Code (Regulation EU 952/2013). The courier can submit the reclaim on your behalf as your customs representative — or you can do it yourself through the PUESC portal. Easy Clearance can help: WhatsApp +44 7404 091503.

When Is the Charge Definitely Wrong — Red Flags

Some situations clearly indicate an error by the courier or customs authority. If any of these apply to your parcel, challenge the charge immediately.

Red flag 1 — Parcel value is below 150 EUR

EU customs law (Union Customs Code, Art. 23) exempts goods with a customs value below 150 EUR from import duty. If the customs value of your parcel was correctly assessed below 150 EUR (approximately £128 at current rates), no duty should have been charged — only VAT (which may be charged via IOSS or at the border). If duty was charged on a sub-150 EUR parcel, this is an error and should be reclaimed. Note: the 150 EUR threshold applies to duty only, not VAT.

Red flag 2 — Goods originate in the UK (TCA zero-rate applies)

Under the UK-EU Trade and Cooperation Agreement (TCA), goods with sufficient UK origin (meeting the relevant product-specific rules of origin) are eligible for a 0% duty rate when imported into the EU/Poland. If the courier applied a standard (MFN) duty rate to goods that are genuinely UK-origin and were accompanied by a statement of origin on the invoice, this is an error. Ask the sender to confirm whether they declared UK origin on the commercial invoice or provided a EUR.1 certificate. If so, present this evidence to the courier and request a correction.

Red flag 3 — Double VAT charged (UK and Polish)

If the seller in the UK already charged you UK VAT (20%) on the invoice and the courier is now also charging Polish import VAT (23%), you may be paying VAT twice. Goods exported from the UK should be zero-rated for UK VAT (UK zero-rates goods on export). If the UK seller charged VAT on an export sale, ask them to issue a credit note for the UK VAT and refund it — you owe only Polish import VAT. This is a common error with smaller UK sellers who have not configured their invoicing system correctly for exports.

What the current rules say

When a courier presents an unexpected customs charge on a parcel from the UK, demand an itemised breakdown (duty + VAT + disbursement fee separately), check the HS code and duty rate on TARIC, and verify that the customs value is correct. Pay under protest if you must, then submit a formal reclaim within 3 years. Common errors include wrong HS codes, MFN duty applied to UK-origin goods eligible for TCA zero-rate, and sub-150 EUR parcels incorrectly charged duty. Easy Clearance can review the charge and prepare a reclaim on your behalf. This article reflects the legal position as of 2026-04-18.

FAQ — frequently asked questions

Can I refuse to pay a customs charge from a courier?

You cannot refuse outright — the courier will hold the parcel. However, you can pay under protest and then submit a formal reclaim within 3 years. Always demand a full itemised breakdown (duty, VAT, disbursement fee) before paying.

What documents do I need to appeal a customs charge?

You need: the customs entry document (SAD/PZC or CDS print), the original purchase invoice, proof of payment of the disputed charge, and evidence supporting your claim (e.g. correct HS code reference from TARIC, statement of UK origin from the seller). Easy Clearance can prepare the reclaim package.

How long do I have to appeal a wrongly-charged customs duty?

3 years from the date of payment, under Article 121 of the Union Customs Code (Regulation EU 952/2013). The reclaim is submitted to the customs authority (Izba Administracji Skarbowej) in Poland, either by you or by the courier as your representative.

Is the courier disbursement (handling) fee refundable?

The disbursement fee is the courier's commercial charge, not a government tax. It is generally not refundable even if the customs duty itself is reclaimed — unless the parcel was exempt from customs in the first place (e.g. under the 150 EUR de minimis threshold), in which case the courier should not have processed a formal customs entry.

What if the seller declared UK origin — does this remove the duty?

Yes, if the goods genuinely originate in the UK under TCA rules of origin and the seller provided a valid statement of origin on the invoice (or a EUR.1 certificate), the duty rate is 0%. Present this evidence to the courier and request a correction or reclaim.

Official sources

• EU TARIC tariff database — EC TAXUD
• UK Trade Tariff — HMRC
• Rules of origin for goods moving between the UK and EU — GOV.UK
• Customs duty on goods sent from abroad — GOV.UK