Royal Mail / Parcelforce to Poland — Customs and Clearance Explained 2026

How Customs Clearance Works with Royal Mail and Parcelforce to Poland

Royal Mail and Parcelforce are the UK's national postal services, operating under international postal agreements (UPU — Universal Postal Union convention). This means the customs clearance procedure differs from that of commercial couriers — the shipment enters the postal system of the destination country and the local postal operator (in Poland: Polish Post) takes over the clearance obligation. The recipient has no direct contact with the customs authority — Polish Post acts on their behalf and then demands payment of the charges before delivery.

CN22 and CN23 Declarations — What You Need to Complete When Posting

Every parcel sent from the UK abroad via Royal Mail or Parcelforce requires a customs declaration. For shipments up to 300 GBP and up to 2 kg you complete form CN22 (a small label). For heavier or more valuable parcels — CN23 (the full form). What you must include on CN22/CN23: description of contents (e.g. "used books", "clothing — gift"), quantity, weight, value in GBP, country of origin of the goods, and the category of the shipment (gift, commercial sale/sale, document, returned goods, other). Incorrect or incomplete CN declarations are the most common reason a parcel is held at the border or incorrectly assessed for duty. HMRC's GOV.UK page publishes detailed instructions for completing declarations for postal shipments: https://www.gov.uk/guidance/customs-declarations-for-goods-you-post-or-courier-from-great-britain

What Happens to the Parcel on the Polish Side

After the shipment arrives in Poland, Polish Post passes the CN declaration to the customs and tax office (or calculates the charges itself based on the CN data). The recipient receives a notification — by letter or SMS — stating the amount to pay (duty + VAT + Polish Post customs handling fee). The recipient can pay online through the Polish Post portal or in person at a post office counter. After payment the parcel is delivered. Refusal to pay = return to sender or destruction of the parcel after a set period. Important: the Polish Post customs handling fee is charged separately from duty and VAT — it is a distinct fee for the intermediary customs service. The amount of this fee may change — check the current schedule on the Polish Post website.

Parcelforce Worldwide — Procedural Differences from Standard Royal Mail

Parcelforce is Royal Mail's express parcel division — it handles international parcels through its own partner network. To Poland, Parcelforce delivers via Global Express or Global Priority, depending on the service selected. With Parcelforce, customs clearance on the Polish side is handled by a local partner (usually DPD Poland or Polish Post, depending on the current agreement), which may charge the recipient a handling fee. This fee covers the cost of submitting the customs declaration on behalf of the recipient. When the parcel's value exceeds the customs thresholds (EUR 150 for duty; no VAT threshold), the recipient is notified of the amount due BEFORE the courier delivers the parcel. This is most commonly done via a link in an SMS or email with an online payment system. This article reflects the legal position as of 2026-04-18. Contact a customs broker before taking action.

Customs and VAT Thresholds for Parcels from the UK to Poland — When You Pay, When You Don't

Since 1 July 2021, the European Union abolished the VAT exemption for shipments up to EUR 22. This means every parcel from the UK to Poland — even one worth EUR 1 — is subject to VAT. The only exception is gifts that meet the gift allowance conditions. Duty, on the other hand, only applies to values above EUR 150. Below we explain exactly how each threshold works and what affects the final amount payable by the recipient.

The EUR 150 Threshold — Duty and How It Is Calculated

Duty only applies when the customs value of the parcel exceeds EUR 150. The customs value is the price of the goods + shipping cost + insurance (so-called CIF value). If you are sending goods worth EUR 130 but shipping costs EUR 25, the customs value is EUR 155 and duty will be charged. The duty rate depends on the HS code of the goods. For most consumer goods from the UK it is 0–12% — check the exact rate in TARIC (EU) at: https://taxation-customs.ec.europa.eu/customs/calculation-customs-duties/customs-tariff/eu-customs-tariff-taric_en Note: always enter the true value of the goods on the CN declaration. Undervaluing to avoid duty is an act of customs fraud — customs can check the market value and issue a supplementary duty assessment.

VAT — Always from the First Euro (Exception: Gifts)

VAT on shipments from the UK to Poland is the standard 23% for most goods (Polish standard rate). Some categories attract reduced rates — e.g. 5% for printed books, 8% for certain medical articles. VAT is calculated on the customs value of the parcel plus duty. The only VAT exception: gift shipments meeting the strict gift allowance conditions (from a private individual to a private individual, not for sale, value up to EUR 45, correctly marked on CN22 as "gift"). If the conditions are met — the exemption covers both duty and VAT up to the EUR 45 threshold. Above EUR 45 and up to EUR 150: duty 0%, VAT payable. Above EUR 150: duty + VAT. Detailed rules: EU Council Regulation 1186/2009 on customs relief systems (eur-lex.europa.eu/legal-content/EN/TXT/?uri=celex:32009R1186).

Royal Mail vs Commercial Courier — Which Is Better for Sending to Poland?

When choosing between Royal Mail/Parcelforce and DHL/FedEx/UPS for sending to Poland, you weigh three factors: shipping cost, delivery speed, and how customs clearance works on the Polish side. Each option has advantages and disadvantages — there is no single right answer for everyone. Below is a practical comparison from the perspective of a UK sender and a Polish recipient.

Pros and Cons of Royal Mail/Parcelforce to Poland

PROS of Royal Mail/Parcelforce: lower shipping price for parcels up to about 2 kg, simple procedure — you complete CN22/CN23 at the post office and your role ends there, available at every UK post office without business registration, clear procedure for the recipient (Polish Post or Parcelforce partner as intermediary). CONS: slower delivery (5–14 working days vs 2–5 days with couriers), less visibility of customs clearance status (harder to track the clearance stage online), recipient may be surprised by the size of the Polish Post handling fee. ADDITIONAL DISADVANTAGE: Parcelforce does not deliver directly to all addresses in Poland — it hands over to a local partner, which extends the total delivery time.

When to Consider a Commercial Courier Instead of the Post

A commercial courier (DHL, FedEx, UPS, DPD) is a better choice when: the shipment value exceeds EUR 300 (you have more control over the clearance process and can arrange pre-clearance), the delivery deadline is critical (2–3 working days vs 7–14 days by post), you are sending goods requiring special handling (electronics, hazardous articles, food). Important note for businesses: if you are sending goods commercially (sale, replacement, service), Royal Mail is a poor choice — the postal system is designed for private shipments. Commercial shipments require a full export declaration and are handled more efficiently by commercial couriers with their own customs departments. If you ship regularly as a business, it is worth considering a customs broker who can prepare export declarations and advise on cost optimisation. Contact Easy Clearance: WhatsApp https://wa.me/447404091503?text=Question+about+shipping+from+UK+to+Poland&utm_source=easyclearance.pl&utm_medium=article&utm_campaign=parcelforce-royal-mail-do-polski-clo-zasady or tel. +44 7404 091503.

What the current rules say

When sending a parcel by Royal Mail or Parcelforce to Poland, you must correctly complete the CN22 or CN23 declaration with the true value and description of the contents. The recipient in Poland will receive a notification about customs charges (duty from EUR 150, VAT always) and pay them before collecting the parcel. For commercial or higher-value shipments, commercial couriers or a customs broker are a better solution. This article reflects the legal position as of 2026-04-18. Contact a customs broker before taking action.

FAQ — frequently asked questions

Does Royal Mail charge duty when sending to Poland?

Royal Mail does not collect duty itself — this is done by Polish Post or the customs and tax office on the Polish side. The recipient receives a notification stating the duty and VAT amount to pay. Duty applies when the parcel's value exceeds EUR 150. VAT is charged on any value (after the EU reform of 1.07.2021).

What is a CN22 or CN23 declaration and which one do I use?

CN22 is the simplified customs declaration for parcels up to 2 kg and up to 300 GBP in value. CN23 is the full form for larger or more valuable shipments. Both contain a description of the contents, value, weight, and category (e.g. gift or sale). Incorrect completion may result in the parcel being held or incorrectly assessed for duty.

How much is the Parcelforce customs handling fee?

Parcelforce charges a customs handling fee through its delivery partner in Poland. The amount changes and is not quoted in this article — check the current schedule with the carrier or on the Parcelforce website. The fee is added to the total charges and collected before delivery.

Is a gift sent by Royal Mail to Poland exempt from duty?

Yes, if you meet the gift allowance conditions: from a private individual to a private individual, value does not exceed EUR 45, parcel marked as "gift" on CN22, non-commercial nature (not an online sale). Above EUR 45 up to EUR 150: no duty, but VAT applies. Above EUR 150: duty and VAT.

When is it better to use a commercial courier instead of Royal Mail?

A commercial courier is better when: the parcel value exceeds EUR 300, the delivery deadline is critical (2–3 days vs 7–14 days by post), you are shipping goods commercially as a business (sale, service, replacement). Royal Mail is convenient for small private shipments or gifts.

Official sources

• Customs declarations for goods sent from Great Britain by post or courier — GOV.UK
• Customs duty on goods sent from abroad — GOV.UK
• EU Customs Tariff TARIC — EC TAXUD
• Council Regulation (EC) 1186/2009 — customs reliefs — EUR-Lex
• Podatki.gov.pl — customs information for imports — Ministry of Finance