UK customs clearance for e-commerce shops — selling online from Poland to the UK

This page is for Polish e-commerce shops selling to customers in the UK. The critical distinction is the £135 threshold: shipments up to £135 qualify for low-value consignment relief (LVCR) — VAT is collected by the marketplace or the seller at the point of sale, no customs duty applies, and a simplified procedure is used. Shipments above £135 require a standard UK import declaration with both customs duty and 20% import VAT. The two main business models are B2C direct (via marketplaces such as Etsy, eBay, or Allegro UK) and B2B wholesale to a UK reseller.

Key e-commerce considerations: returns from the UK to Poland (returned goods relief — RGR — no duty if returned within 3 years), UK VAT registration for UK-established shops exceeding £90,000 turnover (non-UK-established shops: no threshold, from the first sale), and IOSS for EU-origin shipments below £135 (the EU equivalent of OSS). Easy Clearance services for e-commerce: bulk import clearance to a UK warehouse, T1 transit, and returns handling. Indicative prices: import declaration, T1 transit: see our pricing page.