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

Where the parcel shipped from decides duty and VAT

The website you placed the order on does not decide what you owe. What matters is the country the parcel was dispatched from and whether it crosses the EU customs border. Check the dispatch country in your order details and on the parcel label. In practice there are three situations.

Dispatched from a warehouse in another EU member state — no customs clearance

Goods that are already in free circulation in the EU and are sent from a warehouse in another member state are not subject to import clearance or duty on delivery to Poland — only non-Union goods have to be released for free circulation with payment of duty (Article 201(1) of the Union Customs Code, Regulation 952/2013). VAT on such sales is governed by separate rules.

Dispatched from China or another non-EU country — import into the EU

A parcel entering Poland from outside the EU is an import. Polish import VAT is due and, since 1 July 2026, so is customs duty — the relief for consignments up to EUR 150 no longer applies (details below).

Dispatched from the United Kingdom — also an import into the EU

Since the UK left the EU, a parcel from the UK to Poland crosses the customs border and is an import for Poland, just like a parcel from China. For UK VAT such a sale is an export: the supply of goods to a customer outside the UK is generally zero-rated for UK VAT, provided there is evidence of export (VAT Notice 703, GOV.UK).

A UK warehouse does not mean the goods are of UK origin. The EU–UK Trade and Cooperation Agreement (TCA) gives 0% duty only to goods that meet the rules of origin (GOV.UK — rules of origin UK–EU). A product made in China and shipped from a UK warehouse usually does not qualify for the preference and is subject to the normal EU tariff rate.

The £135 rule — why it does not apply to orders to Poland

The UK £135 rule, under which UK VAT is charged at the point of sale (by the seller or, for marketplace sales, by the online marketplace), describes sales of goods to customers in Great Britain (GOV.UK — VAT and overseas goods sold directly to customers in the UK). If you order from Shein or Temu to an address in Poland, this threshold does not determine what you pay — you account for Polish import VAT and any customs duty. The £135 threshold matters only when you order to a UK address; we cover it in our article on the £135 threshold in UK online retail.

For the same reason, any changes to UK rules for low-value parcels concern imports into Great Britain, not orders delivered to Poland.

VAT and duty on imports into Poland

VAT: IOSS or payment on delivery

For distance sales of goods imported from outside the EU in consignments of up to EUR 150 (excluding excise goods), the seller or marketplace can collect the VAT at the time of sale under the IOSS scheme — the import is then exempt from VAT (European Commission — VAT One Stop Shop). If IOSS is not used, import VAT is due on importation and is usually collected from the recipient by the courier or postal operator.

The VAT rate depends on the goods: the standard rate in Poland is 23%, but some goods have reduced rates of 8% or 5% (podatki.gov.pl — VAT rates, in Polish).

Duty: no EUR 150 relief since 1 July 2026

Until 30 June 2026, low-value consignments (up to EUR 150) were relieved from customs duty. Council Regulation (EU) 2026/382 abolished that relief from 1 July 2026 (KAS, in Polish). As a transitional measure, from 1 July 2026 to 1 July 2028, a flat customs duty of EUR 3 per item in the consignment — meaning goods with the same tariff classification — applies. According to the European Commission it covers all consignments with an intrinsic value of EUR 150 or less from distance sales (B2C), regardless of the VAT regime used (European Commission — Access2Markets). The Polish tax administration (KAS) describes the rate for IOSS and postal consignments (podatki.gov.pl — customs reliefs, in Polish). For a courier parcel without IOSS, confirm how duty will be calculated with the courier or a customs agency.

The figure of EUR 150 still appears in the rules — but as the upper limit of the IOSS scheme, not as a threshold below which no duty arises.

Where to check the duty rate

Rates for imports into Poland are found in the EU tariff — TARIC — not in the UK Trade Tariff, which covers imports into the UK. Indicative formula: duty = customs value × duty rate; VAT = (customs value + duty) × the VAT rate applicable to the goods. The courier may add its own clearance handling fee — that is the courier's charge, not a tax.

When a Shein or Temu parcel may be held

Value that does not match the purchase price

The customs value is based on the transaction value, i.e. the price actually paid or payable for the goods (Article 70(1) of Regulation 952/2013). If the customs authority has reasonable doubts that the declared value corresponds to that price, it may request additional information and, if the doubts are not dispelled, determine the value by another method (Article 140 of Implementing Regulation 2015/2447). Keep your order confirmation and proof of payment — they are evidence of the actual value of the goods.

Goods that do not comply with EU requirements

Products placed on the EU market are subject to checks for compliance with Union law. The designated authorities suspend the release of a product, among other cases, when required documentation is missing, when the product lacks the required marking or bears a false or misleading CE marking, and in the case of a serious risk they may refuse release (Articles 25–28 of Regulation (EU) 2019/1020).

What to do if a parcel is held

Check the notice from the courier or the authority and ask for an itemised breakdown: customs value, duty, VAT and handling fee. Prepare your order confirmation, proof of payment and a description of the goods. If the authority issues a decision you disagree with, an appeal is lodged within the time limit and in the manner stated in the instructions attached to that decision.

If the amount looks too high or you are unsure how to proceed, contact Easy Clearance: WhatsApp +44 7404 091503. We will check the customs documents and advise on next steps.

What the current rules say

A Shein or Temu parcel sent to Poland from China or from the United Kingdom is an import into the EU: you pay Polish import VAT at the time of sale (IOSS) or on delivery, and since 1 July 2026 consignments up to EUR 150 are not relieved from customs duty. The UK £135 rule applies only to sales to customers in Great Britain. For shipments from the UK, the preferential 0% duty applies only to goods of UK origin. This article reflects the legal position as at 2026-10-19. Contact a customs agency before taking action.

FAQ — frequently asked questions

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

If the parcel arrives from outside the EU — from China or the UK — then as a rule, yes. Since 1 July 2026 consignments up to EUR 150 are not relieved from duty; until 1 July 2028, distance sales in consignments up to EUR 150 are subject to a flat EUR 3 duty per item (goods with the same tariff classification). A parcel from a warehouse in another EU member state does not go through customs clearance.

Does the £135 threshold apply to parcels from the UK to Poland?

No. The UK £135 rule concerns sales to customers in Great Britain, where UK VAT is charged at the point of sale. For delivery to Poland you account for Polish import VAT and any customs duty.

Are consignments up to EUR 150 still relieved from duty?

No. The relief was abolished on 1 July 2026 by Council Regulation (EU) 2026/382. EUR 150 still marks the upper limit of the IOSS scheme for VAT, but it is no longer a threshold for duty relief.

What does an IOSS number on the order mean?

That the seller or marketplace collected Polish VAT at the time of purchase. IOSS applies to consignments with a value of up to EUR 150 (excluding excise goods); where the IOSS number is correctly given, the import is exempt from VAT and you do not pay it again on delivery. Duty is a separate charge.

When can a Shein or Temu parcel be held?

Most often when the declared value does not match the purchase price, when the description does not match the contents, or when the goods raise doubts about compliance with EU requirements. Keep your order confirmation and proof of payment as evidence of value.

Where do I check the duty rate for a Shein or Temu order?

In the EU tariff TARIC (European Commission), not in the UK Trade Tariff. The rate depends on the tariff code of the goods and their origin.

Official sources

• KAS — abolition of the customs duty relief for consignments up to EUR 150 (in Polish) — Polish National Revenue Administration
• podatki.gov.pl — customs reliefs (EUR 3 per item, in Polish) — Polish Ministry of Finance
• European Commission — EUR 3 duty per item (Access2Markets) — European Commission
• VAT One Stop Shop — IOSS — European Commission
• GOV.UK — VAT Notice 703: exporting goods from the UK — GOV.UK
• GOV.UK — VAT and overseas goods sold directly to customers in the UK (£135 rule) — GOV.UK
• GOV.UK — rules of origin in UK–EU trade — GOV.UK
• EU Customs Tariff TARIC — EC TAXUD
• podatki.gov.pl — VAT rates (in Polish) — Polish Ministry of Finance
• Union Customs Code — Regulation (EU) 952/2013 — EUR-Lex
• Implementing Regulation (EU) 2015/2447 — EUR-Lex
• Regulation (EU) 2019/1020 — market surveillance and product compliance — EUR-Lex