Christmas Parcel from the UK to Family in Poland — How Much Duty Will You Pay? 2026

Gift Allowance from the UK to Poland — How the Customs Exemption for Gifts Works

The customs exemption for gifts sent between private individuals is governed on the EU side by Council Regulation (EC) No 1186/2009 (Articles 25–27). On the UK side, GOV.UK sets out the rules for sending parcels from Great Britain abroad. The combined mechanism works as follows: the recipient in Poland will not pay duty or VAT if four conditions are met simultaneously: (1) the parcel is sent from one private individual to another, (2) the value does not exceed 45 EUR, (3) the shipment is occasional, (4) the contents are intended solely for the recipient's personal use.

The Four Conditions for a Gift Customs Exemption from the UK

Under Articles 25–27 of Council Regulation (EC) No 1186/2009 establishing the Community system of customs reliefs, a parcel qualifies for exemption if it simultaneously meets:

• Non-commercial character: a shipment between private individuals, with no commercial character. Online shops, marketplaces and companies as senders — do not qualify.
• Value threshold: the contents of the parcel must have a value of up to 45 EUR (approximately £38–40 at current rates). Above this threshold — duty and VAT are charged on the full value.
• Occasional character: gifts are sent occasionally (e.g. for Christmas, birthdays), not regularly as a standard practice.
• Personal use: the contents are for the personal use of the recipient and their close family — not for resale.

Source: EUR-Lex — Regulation (EC) 1186/2009.

The £39 Threshold on the UK Side — What It Means When Sending

GOV.UK sets the duty-free threshold for gifts sent from the UK at £39. This means that if you send a parcel with a gift worth up to £39 — there are no additional tax obligations on the UK side related to the shipment. On the Polish side, the recipient benefits from the EU customs exemption up to a value of 45 EUR.

Note: if you put gifts for several people in one parcel, the customs authority looks at the total value of the parcel, not the value of individual gifts. A parcel with 5 gifts at £10 each = £50 total — above the limit, potential duty.

Details: gov.uk — Gifts sent from abroad.

What Happens When a Parcel Exceeds the 45 EUR Limit

If the value of your Christmas parcel exceeds 45 EUR, the Polish National Revenue Administration (KAS) will charge: duty according to the tariff rate for the products in the parcel (from 0% to 12% depending on the category) + VAT at 23% on the customs value (goods value + freight + duty). The courier or Poczta Polska will notify the recipient requesting payment of the charges before delivery.

Practical suggestions for larger gifts: (1) send several smaller separate parcels each worth up to 45 EUR, (2) ensure each is sent from your home address — not from a shop, (3) correctly complete customs documents (CN22 or CN23).

How to Correctly Label a Christmas Parcel from the UK — Customs Forms

How the parcel is described on the customs form is crucial to whether your family pays duty or not. Couriers and Poczta Polska require completion of customs form CN22 (for parcels up to 300 SDR / approximately 400 EUR) or CN23 (for higher-value parcels). Correctly completing these documents — marking 'Gift' and stating the actual value — is the basis for claiming the customs exemption.

Form CN22 — How to Complete It for a Christmas Gift

Form CN22 is a small customs sticker that you place on the outside of the parcel. You must state: the category of contents (tick 'Gift'), a description of the contents in English (e.g. 'Christmas gift — clothing'), the actual value of each item (in GBP), and the gross weight of the parcel.

Do not understate the value — this is customs fraud and may result in the parcel being seized or a penalty. If the value is accurate and below the 45 EUR threshold, the customs exemption should be applied automatically by the courier or Poczta Polska handling the shipment.

Details on customs declarations for parcels: gov.uk — Customs declarations for goods you post or courier from Great Britain.

Parcel Purchased Online vs. Sent Directly by You

This is a crucial distinction: if you buy a gift on Amazon.co.uk and send it directly from the shop to your family in Poland — the sender is the shop (a company), not you as a private individual. Such shipments do not qualify for the customs exemption as a 'gift between private individuals' — even if it is a Christmas present.

To benefit from the exemption: order the gift to your UK address, package it yourself, complete the customs form as a private individual, and send it to your family from your own address via post or courier. This satisfies the condition of a shipment 'between private individuals'.

Legal basis: Council Regulation (EC) 1186/2009, Articles 25–27.

The Most Common Mistakes When Sending Christmas Parcels from the UK to Poland

Most cases where family members end up paying unexpected duty result from a few recurring mistakes. Below we explain what situations to avoid so that the parcel reaches your family without additional costs. The rules are straightforward — if you know them, there is usually no problem.

Mistake 1 — Sending a Parcel Worth More Than the Limit Without Splitting It

If you want to send several gifts with a combined value of, say, £120, in one parcel — the whole is treated as a single import worth £120, above the 45 EUR threshold. Duty and VAT will be charged on the entire amount.

Alternative: split the shipment into 2–3 separate parcels each worth up to 45 EUR, sent at intervals. Remember: the condition of occasional shipment must be met — mass splitting into parcels may be challenged by the customs authority as circumventing the rules.

Mistake 2 — Missing or Incorrectly Completed Form CN22

Parcels without a customs form or with missing details may be held at the border or automatically subjected to duty. The courier may complete the form themselves — but may classify the contents as 'commercial goods' rather than 'gift', which increases the risk of charges being levied.

Always complete the customs form yourself or ask the courier for assistance. Tick 'Gift', describe the contents specifically ('sweater, book, chocolate'), and state the market value of each item.

Mistake 3 — Parcel Sent Directly from an Online Shop

When ordering a gift online and sending it directly to the recipient in Poland, you are effectively buying goods that a commercial company is importing into the EU. There is no 'gift from a private individual' here — and the customs exemption does not apply.

Shops such as Marks & Spencer, John Lewis or Amazon.co.uk declare the parcel as a commercial shipment. Your family may pay VAT and duty on the product value. To avoid this — order to your own address, repackage, and send yourself with your address as the sender.

What the current rules say

A Christmas parcel from the UK to Poland qualifies for the customs exemption if its value does not exceed 45 EUR, the sender is a private individual, the shipment is occasional and non-commercial. The key mistake is sending gifts directly from an online shop — in that case the exemption does not apply. A correctly completed CN22 form with the 'Gift' category and the actual value is the basis for the parcel being collected by the family without charge. This article reflects the legal position as of 2026-04-18.

FAQ — frequently asked questions

How much can I send as a gift from the UK to Poland without duty?

The value of a gift parcel must not exceed 45 EUR (approximately £38–40), the parcel must be sent between private individuals occasionally, and the contents must be for personal use.

Does an Amazon parcel sent to Poland qualify for the gift exemption?

No. If the shipment goes directly from the shop (a company as sender), it is not a 'gift between private individuals' and the exemption does not apply. Order to your own address, repackage, and send yourself.

How do I complete customs form CN22 for a Christmas gift?

Tick the category 'Gift', describe the contents specifically ('sweater, book'), state the actual market value of each item. Do not understate the value — this risks confiscation.

What if my family receives a duty bill for a gift?

If the parcel met the exemption conditions (value up to 45 EUR, private sender, sent occasionally), the family can challenge the duty charged at the customs office or through the courier, presenting the relevant documents.

Can I send alcohol or cigarettes as a gift from the UK to Poland?

Yes, but with quantity restrictions. Alcohol and tobacco are subject to excise duty and separate exemption limits. For small quantities for personal use — generally permitted, but check the current limits at podatki.gov.pl.

Official sources

• Council Regulation (EC) No 1186/2009 — customs reliefs — EUR-Lex
• GOV.UK — Gifts sent from abroad — GOV.UK
• GOV.UK — Customs declarations from Great Britain — GOV.UK