Gifts from the UK to Poland — When Do You Pay Duty? Limits 2026

When a Gift from the UK Is Exempt from Duty — Conditions and Limits

The gift allowance is a customs rule that allows private individuals to send small presents without duty and VAT. Since Brexit, the UK has been a third country for the EU, so the rules for importing into Poland are the same as for any other non-EU country. The customs exemption for gifts is set out in Council Regulation (EC) No 1186/2009 (Articles 25–27) and the implementing rules on the Polish side. All the conditions that must be met simultaneously are explained below.

Value Limit and Formal Conditions

<p>The duty and VAT exemption for gifts sent from the UK to Poland applies when <strong>all</strong> of the following conditions are met:</p><ul><li><strong>Goods value</strong> does not exceed the equivalent of EUR 45 (approximately £39–45 at the current rate — check the official NBP/ECB rate, as the regulation refers to EUR).</li><li><strong>Sender</strong> is a private individual, not a company or shop.</li><li><strong>Recipient</strong> is a private individual.</li><li>The shipment is <strong>occasional</strong> in nature — not regular, not commercial.</li><li>The contents are intended for the recipient's or their family's <strong>own use</strong>, not for resale.</li><li>The parcel number and sender details indicate a private individual — not a shop.</li></ul><p>If even one of these conditions is not met, the customs authority may refuse to apply the relief and charge duty and VAT on the full value.</p>

Which Goods Are Excluded from the Exemption Even at Low Values

<p>Even if the parcel's value is below EUR 45, certain categories of goods cannot benefit from the gift exemption. These include: tobacco and tobacco products (cigarettes, cigars), alcohol above certain limits (e.g. perfumes with high alcohol content in large quantities may be queried), narcotic and psychotropic drugs, goods subject to import restrictions or prohibitions (e.g. protected species).</p><p>For tobacco and alcohol, separate quantity limits apply even for private gifts — if you want to send, say, a bottle of whisky as a gift, the recipient may have to pay excise duty and VAT. Details are available on podatki.gov.pl in the section on importing excise goods.</p>

When a "Gift" Is Not a Gift for Customs Purposes

The most common misconception we encounter when helping customers is the belief that any parcel described as "gift" on the label qualifies for the customs exemption. This is not true. Customs authorities look at the actual nature of the transaction, not the label. If an online shop is sending goods that you purchased — even describing them as a "gift" on the invoice — this is not a gift for customs purposes and the relief does not apply.

An Online Purchase Is Not a Gift — Why a Shop Cannot Use the Relief

<p>If you order goods from a UK shop and the shop sends you a parcel (even described as a "gift"), that shipment is treated as a commercial transaction — not a private gift. The shop is a commercial entity, and the exchange of money for goods (or the promise of such exchange) prevents the customs gift relief from being applied.</p><p>The same applies if you ask family in the UK to buy goods in a shop and send them as a gift — if the invoice in the parcel shows a retail seller or online shop, the customs authority may treat the transaction as a purchase rather than a gift and charge duty and VAT.</p><p>Legal basis: Article 25 of Regulation 1186/2009 requires the sender to be a private individual sending the shipment on an occasional basis. GOV.UK confirms this clearly: the exemption applies only to shipments "from one private individual to another" (person to person).</p>

Christmas or Occasional Parcels from Family — How to Declare Them Correctly

<p>If your family living in the UK is sending you a gift for Christmas, a birthday, or another occasion, the parcel should be described clearly: first and last name of the sender (a private individual), first and last name of the recipient, description of contents (e.g. "clothing, books"), an honest approximate market value, and the marking "Gift" in the CN22 or CN23 customs declaration (attached to the parcel by the sender).</p><p>If the value is below EUR 45 and all other conditions are met, the parcel should pass without duty or VAT. If the value is higher — duty and VAT are due on the full amount (not just the excess over the limit). Tell your family not to undervalue the goods — this is illegal and can lead to the parcel being confiscated.</p>

When You Receive a "Gift" Parcel from a Shop — What to Do

<p>If you receive a parcel described as a gift but it comes from a shop (company name on the label, commercial invoice inside, you paid by card) — the carrier or customs authority may still charge duty. There is no point arguing with the carrier — if duty is due, pay it and keep the confirmation.</p><p>If you believe duty has been wrongly assessed, you have the right to lodge an appeal with the relevant Regional Revenue Administration office. In the appeal you must show why your shipment meets the gift relief conditions (sender is a private individual, value below the limit, occasional nature). Deadline for lodging an appeal: 14 days from receipt of the customs decision.</p>

What Happens When the Gift's Value Exceeds EUR 45 — How to Calculate Charges

If the parcel from the UK is a genuine gift from a private individual but the value exceeds the equivalent of EUR 45, the relief is entirely lost — customs authorities charge duty and VAT on the full value, not just the excess. Below we show how these charges are calculated and what order of magnitude to expect.

How Duty and VAT on a Gift Above the Limit Are Calculated

<p>If the gift's value exceeds EUR 45 (or does not meet the relief conditions), the calculation is as follows:</p><ol><li><strong>Customs value</strong> = value of goods + cost of transport to the EU border (e.g. shipping cost from the UK).</li><li><strong>Duty</strong> = customs value × duty rate for the relevant HS code (check at trade-tariff.service.gov.uk or in TARIC for EU imports).</li><li><strong>VAT</strong> = 23% × (customs value + duty).</li></ol><p>Example (indicative): gift — a jumper worth £80, shipping £15. Customs value approx. £95. Duty rate on clothing (HS 6110): approx. 12% for EU imports. Duty: approx. £11.40. VAT: 23% × (£95 + £11.40) = approx. £24.47. Total charges: approx. £35.87.</p><p>This is an indicative calculation — the exact duty rate depends on the HS code. Check the current tariff: <a href="https://taxation-customs.ec.europa.eu/customs/calculation-customs-duties/customs-tariff/eu-customs-tariff-taric_en">TARIC — EU customs tariff</a>.</p>

What to Do When the Carrier Demands More Than You Expected

<p>If the amount due for a "gift" parcel is higher than you expected, you can: (1) pay and keep the confirmation; (2) contact the carrier and ask for an explanation of the calculation basis (which duty rate was applied, how the value was assessed); (3) lodge an appeal if you believe the wrong rate was used or the value was assessed incorrectly.</p><p>If the parcel involves goods of higher value and you have questions about procedures — message us on WhatsApp. We will explain step by step what to do next.</p>

What the current rules say

A gift sent from the UK by a private individual is exempt from duty and VAT only if its value does not exceed the equivalent of EUR 45, sender and recipient are private individuals, and the shipment is occasional in nature. If a shop sends you goods described as a "gift" — the relief does not apply; that is a commercial transaction. Exceeding the EUR 45 limit means duty and VAT are charged on the full value, not just the excess. Note also that provisions are current as of the verification date — customs policy changes are possible without prior notice. Also bear in mind fluctuating exchange rates — converting EUR 45 to zloty or pounds requires using current rates. The binding source for limit information is always the official TARIC customs tariff. Always verify from official sources — customs rules may change.

FAQ — frequently asked questions

What is the value limit for a gift from the UK that is duty-free?

The duty and VAT exemption for gifts sent from the UK by private individuals is the equivalent of EUR 45. Convert to EUR using the current NBP or ECB rate — not directly to GBP. If the value exceeds EUR 45, duty and VAT are charged on the full amount.

Is a purchase from a UK shop sent as a "gift" exempt from duty?

No. The exemption applies only to shipments from one private individual to another. If a shop (a commercial entity) sends goods you purchased, that is a commercial transaction — the "gift" description on the parcel does not change its nature and does not provide customs relief.

Is VAT also exempt for a gift from the UK?

Yes, but only together with duty and only if the value does not exceed EUR 45 and all formal conditions are met. If the gift value is higher, you will pay both duty and 23% VAT on the full amount.

Can family send me several parcels so each is below the limit?

Customs authorities may treat multiple parcels posted on the same day by the same person as one shipment — this is known as artificial splitting. If the combined value exceeds EUR 45, they may charge duty. It is not formally prohibited, but the risk of parcels being held is worth bearing in mind.

Which goods cannot be sent as a gift without restrictions?

Tobacco products, alcohol above certain quantity limits, controlled drugs and narcotics, goods subject to import bans or restrictions do not benefit from the gift customs exemption — or are subject to separate limits. Check the current rules at podatki.gov.pl.

Official sources

• Gifts sent from abroad — GOV.UK — GOV.UK
• Regulation 1186/2009 — customs reliefs — EUR-Lex
• Customs duty — general information, podatki.gov.pl — Ministry of Finance
• TARIC — EU customs tariff — EC TAXUD
• Customs duty on goods sent from abroad — GOV.UK