Shein and Temu from the UK to Poland — Duty and VAT 2026

Where Did the Parcel Come From — Chinese Fulfilment Centre vs UK Warehouse

The majority of Shein and Temu shipments still originate directly from China. This means the parcel enters Poland as an import from a third country and is subject to Polish customs clearance: duty under the TARIC tariff (PL) and import VAT at 23%. However, both platforms are expanding their fulfilment warehouse networks in Europe, including in the UK — and if your goods are dispatched from a distribution centre there, the tax scenario is different. Before trying to calculate the duty, check in your order confirmation or on the parcel label whether the country of dispatch is shown as Great Britain or China. The sender address on the courier label is the first and simplest distinguishing criterion.

Shipment from China — How Duty and VAT Are Charged in Poland

When a Shein or Temu parcel leaves China and goes directly to Poland, it is subject to customs clearance at the EU border. The EU customs tariff (TARIC) applies — the duty rate depends on the HS code of the goods (e.g. clothing HS 6101–6117, footwear HS 6401–6405, accessories HS 7117). The EU abolished the de minimis limit for customs value in 2021 — so every parcel from China, regardless of value, may be subject to duty. Import VAT is collected by the Polish customs authority at the rate of 23%. Customs value = goods value + transport cost + insurance (so-called CIF value). If Shein or Temu use the simplified IOSS (Import One Stop Shop) procedure, VAT may be collected by the platform at the point of purchase — for consignments up to €150 — and you will not pay it again at the border. Check your order invoice to see whether an IOSS number is shown.

Shipment from UK Warehouse — £135 De Minimis and UK VAT

If goods are dispatched from a Shein or Temu fulfilment centre located in the UK, UK customs and tax law applies. The key threshold is £135 goods value (excluding transport and insurance). Below £135 the platform — as a 'deemed supplier' under the UK VAT Act 1994 and HMRC marketplace VAT rules — collects UK VAT (20%) directly at checkout. You do not pay duty or VAT again at the EU border, provided the consignment meets the conditions of 'personal use by the consumer' and has been correctly declared. Above £135 UK VAT is not collected by the platform at checkout, and the parcel is subject to full customs clearance at the UK border on departure and again at the PL/EU border on entry. In practice above this threshold the risk of double taxation is real — consult a customs broker.

UK De Minimis Reform — What Will Change (and When)

Great Britain is debating lowering or abolishing the £135 de minimis threshold, which exempts small consignments from duty. The UK de minimis reform proposal is — as at 2026-04-18 — at the consultation or draft legislation stage, but has not yet been enacted. This means the rules in force in 2026 still provide for a duty exemption for consignments up to £135 with VAT collected by the platform. The UK £135 import VAT threshold remains in force. A reform proposal exists but has not been enacted. The situation may change — monitor updates on GOV.UK and consult a customs broker before a large order.

Current Rules — £135 Limit and Platform Obligation

Currently (position as at 2026-04-18) the de minimis limit for the customs value of consignments from the UK is £135. Below this threshold goods are exempt from duty. Trading platforms such as Shein and Temu that facilitate the sale of goods from outside the UK to buyers in the UK are obliged (as deemed supplier) to collect and account for UK VAT. These rules arise from the UK VAT marketplace rules introduced after Brexit and described by HMRC in the document 'VAT on goods supplied by overseas businesses selling to UK customers'. Always check your order invoice — UK VAT should be shown separately if the platform has correctly discharged its obligation.

Proposal to Lower De Minimis — What to Expect

The UK Government is considering lowering or abolishing the de minimis threshold for goods imported from outside the UK, which would primarily affect platforms such as Shein and Temu that ship cheap parcels directly from Asia. As at the article verification date (2026-04-18) this change has not been enacted — it is a proposal, not enacted law. If the reform enters into force, every Shein or Temu parcel (regardless of value) would be subject to full customs clearance with duty and UK VAT assessed on entry into Great Britain. Monitor updates on gov.uk — changes in tax law are announced in the Budget Statement and are preceded by at least a 6-month adjustment period. This article reflects the legal position as at 2026-04-18. Consult a customs broker before taking action.

When a Shein or Temu Parcel May Be Held at the Border

A parcel being held at the customs border is a real risk when ordering from Chinese platforms, particularly when the goods value is close to the exemption threshold or when the contents differ from the declaration. Shein and Temu parcels are sometimes held by EU customs authorities for detailed inspection due to undervalued customs value (so-called undervaluation) or mismatch between contents and label. If your parcel has been held, the customs authority will send you a request to supply documents or pay customs charges.

Undervalued Customs Value — Risk of Penalty

Shein and Temu have been repeatedly criticised by EU customs authorities for declaring undervalued consignment values in order to avoid duty and VAT. If the customs authority determines that the customs value on the declaration is lower than the actual value of the goods, it may demand payment of duty and VAT on the market value plus impose an administrative penalty. As the consignment recipient you are obliged to declare the true value in any customs clearance and not make false declarations. Keep your order confirmation and payment evidence as proof of the actual goods value.

What to Do If a Parcel Is Held

If the customs authority has held your Shein or Temu parcel, you may encounter two situations: (1) a request to pay duty and VAT on the actual value — in which case you pay the charges and collect the parcel; (2) detention pending clarification of goods classification (e.g. whether a toy contains electrical components requiring CE certification). In both cases you can lodge an appeal against the customs authority decision within 14 days. Documents that will help you: order confirmation, screenshot of the price on the platform, invoice issued by Shein or Temu. Contact a customs broker who will help you prepare the appeal and liaise with the authority on your behalf.

Do Shein and Temu Have UK Warehouses in 2026?

According to publicly available information, Shein and Temu are actively expanding their logistics infrastructure in Europe, potentially including in the UK. However, precise information about which specific orders are fulfilled from a UK warehouse and which directly from China is not clearly stated by the platforms. Verify the dispatch location in the order details or on the parcel label. If you are unsure of the customs status of your consignment, contact a customs broker — we also assist individual customers in clarifying situations involving held parcels.

What the current rules say

Shein and Temu are primarily Chinese sellers — most parcels leave China and are subject to EU customs clearance with TARIC duty and 23% VAT. If a parcel is shipped from a UK warehouse, the £135 de minimis limit applies and the platform is obliged to collect UK VAT. The UK de minimis reform is proposed but as at 2026-04-18 not yet enacted — monitor updates on gov.uk. If your parcel has been held or you have questions about duty on a specific order, Easy Clearance will help you clarify the situation.

FAQ — frequently asked questions

If I order from Shein to Poland, will I pay duty?

It depends on the dispatch location. If the parcel comes from China: you may pay duty under the EU TARIC tariff and VAT at 23% at the border. If the parcel comes from a UK warehouse (below £135): Shein collects UK VAT at 20% at checkout and you do not pay duty. Check the dispatch location in your order confirmation.

What is the duty-free limit for parcels from the UK to Poland?

For consignments sent from the UK to Poland as an import from a third country, the UK de minimis limit for duty is £135 (goods value). Below this threshold the platform as deemed supplier collects UK VAT, and the parcel is not subject to UK duty. At the PL/EU border separate EU rules on import from third countries apply.

Does Temu trade legally in the UK?

Temu operates legally in the UK and EU markets. The platform is obliged to collect UK VAT on orders below £135 as deemed supplier. Separately, EU customs authorities have been investigating cases of customs value undervaluation by Chinese sellers on these platforms — that is a separate compliance issue.

What does the 'de minimis reform' mean for Shein purchases?

The de minimis reform is a proposal to lower or abolish the duty exemption threshold (£135 in the UK). As at 2026-04-18 this reform has not yet been enacted in Great Britain. If it enters into force, every Shein parcel (from China or the UK) will be subject to full customs clearance.

When can a Shein or Temu parcel be held at the border?

A parcel may be held if: (1) the customs value is understated relative to the market price; (2) the parcel contents do not match the declaration; (3) the goods require certificates (e.g. CE, UKCA) that are absent. Keep your order confirmation and invoice as proof of value.

Does Shein collect UK VAT on purchases below £135?

Yes. Shein as a marketplace (deemed supplier) is obliged to collect and account for UK VAT (20%) on purchases below £135 shipped to buyers in the UK. VAT should be visible on the order invoice. For parcels sent from the UK to Poland different rules apply — consult a customs broker.

Official sources

• VAT on goods supplied by overseas businesses selling to UK customers — GOV.UK
• Customs duty on goods sent from abroad — GOV.UK
• VAT on imports from third countries — Ministerstwo Finansow
• Krajowa Administracja Skarbowa — import of goods — KAS
• EU Customs Tariff TARIC — EU duty rates — EC TAXUD