The £135 threshold when shopping online from the UK — why it does not apply to parcels to Poland

The £135 threshold — what it covers and what it does not

According to GOV.UK, the £135 threshold applies to goods sent from outside the UK to customers in Great Britain: for consignments up to £135, UK VAT is charged by the seller or marketplace at the point of sale, and customs duty is only charged on higher-value consignments. These are rules for imports into the UK — they do not apply when a parcel travels from the UK to Poland.

In July 2026 the UK government published its plan to remove the UK customs relief for consignments up to £135. The change will take effect on a day appointed by HM Treasury, by October 2028 at the latest. It, too, concerns only parcels sent into the UK.

Buying from the UK for delivery to Poland — the UK side

A UK shop that sends goods to a customer in Poland is exporting them. Under VAT Notice 703, when the seller arranges the shipment out of the UK itself (direct export) and holds evidence of export, the sale can be zero-rated for UK VAT. Without evidence of export the seller must account for UK VAT. Whether the price for an EU customer includes UK VAT therefore depends on the shop and on how it documents the export.

The Polish side — import VAT on every consignment

Since 1 July 2021 the EU has had no VAT exemption for consignments up to EUR 22. Polish import VAT is due on every parcel from the UK, whatever its value. The standard VAT rate in Poland is 23% (some goods have reduced rates), calculated on the customs value plus duty (Article 30b of the Polish VAT Act).

Shop using IOSS — you pay VAT at checkout

If the intrinsic value of the consignment does not exceed EUR 150 and the goods are not subject to excise duty, the seller can account for VAT under the IOSS scheme. You then pay Polish VAT in the price at checkout and the courier does not collect it again on delivery. Not every UK shop uses IOSS — check the information at checkout or in the terms of sale.

Shop without IOSS — the courier or postal operator collects VAT

If the seller does not use IOSS, you pay import VAT to whoever presents the parcel to customs (the courier or postal operator). For consignments up to EUR 150 this may be the special arrangement under Articles 369y–369zb of the VAT Directive; above that, a standard import declaration. The carrier may add its own customs handling fee; the amount comes from its own price list.

Customs duty on purchases from the UK since 1 July 2026

Council Regulation (EU) 2026/382 removed, with effect from 1 July 2026, the customs duty relief for consignments up to EUR 150. Duty now depends on the commodity code and the origin of the goods, not on a value threshold.

The EUR 3 flat charge during the transitional period (until 1 July 2028)

According to Regulation 2026/382 and the Polish customs administration (KAS), consignments with an intrinsic value up to EUR 150 are charged EUR 3 per item where the import is VAT-exempt under IOSS or the goods are in a postal consignment as defined in Article 1(24) of Delegated Regulation (EU) 2015/2446. The European Commission's guidance reads this scope more broadly — as covering practically every distance sale up to EUR 150. Before assuming the flat charge applies to your parcel, check the current KAS notice.

Origin of the goods and the TCA

Goods of UK origin (produced in the UK in line with the rules of origin) can enter the EU at 0% duty under the EU–UK Trade and Cooperation Agreement (TCA). The claim is based on the exporter's statement on origin or on the importer's knowledge. The preference is not claimed for IOSS consignments \u2014 the EUR 3 flat charge applies there during the transitional period. The preference is not claimed for IOSS consignments — the EUR 3 flat charge applies there during the transitional period. Buying from a UK shop does not confer origin: a T-shirt made in Asia and sold by a London shop does not qualify for the preference.

Duty rates — examples from TARIC

• Knitted clothing (e.g. T-shirts, heading 6109): 12%
• Footwear: from about 8% (leather) to about 17% (rubber, plastics or textile)
• Laptops (subheading 8471 30): 0%

These are rates for goods without an origin preference. Check the rate for your commodity code in TARIC.

Practical scenarios — what you will pay ordering from the UK to Poland

Scenario 1 — £80 of clothing from a shop that uses IOSS

The consignment is within EUR 150, so the shop collects Polish VAT at checkout and the courier does not add it on delivery. During the transitional period an IOSS consignment is subject to the EUR 3 per item flat duty — ask the shop whether it is included in the price or the checkout charges.

Scenario 2 — a £650 laptop (above EUR 150)

The parcel goes through a standard import declaration. Duty on a laptop (8471 30) is 0%, but Polish VAT at 23% is due on the customs value. The courier contacts you before delivery and collects the VAT and usually its own handling fee. Do not ignore this contact — the parcel stays in clearance until the charges are paid.

Scenario 3 — the shop charged UK VAT and the courier collected Polish VAT

Polish import VAT is always due. A direct export with evidence of export can be zero-rated for UK VAT, so ask the shop for an explanation and, where appropriate, a corrected invoice. Keep both the shop invoice and the courier's document.

A gift from family in the UK — a different case

An occasional, free-of-charge consignment from one private individual to another worth up to EUR 45 can be exempt from customs duty (Articles 25\u201326 of Council Regulation (EC) No 1186/2009). The relief does not cover purchases from a shop. Details: gifts from the UK to Poland — duty and limits.

What the current rules say

The £135 threshold concerns parcels sent into the UK. When you buy from the UK for delivery to Poland: the shop exports the goods (UK VAT at 0% with evidence of export), you always pay Polish VAT — in the price via IOSS or to the courier on delivery — and duty depends on the commodity code and origin. Until 1 July 2028 a EUR 3 per item flat charge applies to some consignments up to EUR 150. Do not split orders artificially to stay within EUR 150 — the recitals of Regulation 2026/382 name splitting consignments as one of the abuses the change is meant to address. More on imports from the UK: duty and VAT on imports from the UK. Easy Clearance does not handle private courier parcels — for commercial imports from the UK, contact us.

FAQ — frequently asked questions

Does the £135 limit apply to purchases from the UK to Poland?

No. The £135 limit is a UK rule for goods sent into Great Britain. When you buy from the UK for delivery to Poland, EU rules apply: Polish import VAT on every consignment and customs duty depending on the commodity code and origin of the goods.

Will I pay VAT on a low-value parcel from the UK?

Yes. Since 1 July 2021 there has been no VAT exemption for consignments up to EUR 22. If the shop uses IOSS (consignments up to EUR 150), you pay VAT in the price at checkout; if not, the courier or postal operator collects it on delivery. The standard VAT rate in Poland is 23%.

Will I pay customs duty on purchases from the UK since July 2026?

You may. Council Regulation (EU) 2026/382 removed the customs relief for consignments up to EUR 150 from 1 July 2026. Until 1 July 2028 a EUR 3 per item flat charge applies in specified cases (including IOSS). Goods of UK origin can benefit from 0% duty under the TCA (except in IOSS consignments).

The UK shop charged UK VAT and the courier collected Polish VAT — what should I do?

Polish import VAT is always due. A direct export with evidence of export can be zero-rated for UK VAT (VAT Notice 703), so ask the shop for an explanation and, where appropriate, a corrected invoice. Keep both documents.

Will the UK abolish the £135 limit?

In July 2026 the UK government announced the removal of the customs relief for consignments up to £135 by October 2028 at the latest. This concerns parcels sent into the UK, not purchases from the UK to Poland.

Official sources

• Tax and customs for goods sent from abroad (parcels into the UK) — GOV.UK
• Reforming the customs treatment of low-value imports into the UK (13 July 2026) — GOV.UK
• VAT on goods exported from the UK (VAT Notice 703) — GOV.UK
• Council Regulation (EU) 2026/382 — EUR-Lex
• Removal of the customs relief for consignments up to EUR 150 (in Polish) — KAS
• Guidance and legal text: temporary flat fee for low-value imports — European Commission
• TARIC — EU customs duty rates — European Commission