The £135 threshold when shopping online from the UK — what it means for you

How the £135 threshold works — the VAT and duty mechanism for buyers from Poland

The £135 (GBP) threshold is a mechanism introduced by the UK from 1 January 2021, which shifted responsibility for VAT accounting from sellers in third countries to sales platforms or UK sellers registered with HMRC. It is not a 'tax-free zone' — it is a change in who pays VAT and when. Understanding this distinction will help you avoid surprises when your parcel is delivered.

Below £135 — VAT is paid by the shop or platform

For an order below £135 (goods value, excluding delivery and insurance costs) the UK seller or sales platform (e.g. Amazon UK, eBay UK, ASOS) is required to register for UK VAT and remit VAT directly to HMRC at the point of sale.

From your perspective this means: the price you see on the website and pay at checkout already includes VAT (typically 20% UK VAT built into the price). The parcel arrives in Poland without any additional customs charges — the courier will not demand any payment on delivery.

Important note: Polish customs authorities may assess Polish import VAT when goods enter the EU — this applies to shipments with a value above 22 EUR (the EU de minimis threshold for VAT on imports). However, the IOSS (Import One Stop Shop) mechanism allows EU-registered shops to account for Polish VAT upfront. Large platforms like Amazon use IOSS — your parcel should arrive without additional charges on the Polish side.

Source: gov.uk/goods-sent-from-abroad.

Above £135 — you pay duty and VAT on delivery

For an order above £135 the responsibility for settling duty and VAT passes to the importer — i.e. you as the buyer. The courier (DHL, DPD, Royal Mail/Parcelforce, UPS etc.) will collect the charges from you before delivery or issue a separate invoice after delivery.

What you pay above £135:

• Import duty: depends on the HS code of the goods. For clothing typically 12%; for electronics often 0% (but depends on the product); for footwear 17%. Check the specific rate on TARIC: taxation-customs.ec.europa.eu
• Polish import VAT: 23% on the base (goods value + shipping cost + duty)
• Courier customs handling fee: each courier charges its own administrative fee for handling the customs formalities — typically ranging from a few to tens of pounds or zloty

The total amount can be surprising: a £200 order with 12% duty and 23% VAT may in reality cost you £280–300 including delivery and fees. Always calculate the total cost before buying.

How to calculate the order value — multiple orders on the same day

The £135 applies per consignment — not per order, not per month's total purchases. One consignment = one package sent to one address in one customs entry.

If you place two orders on the same day from the same shop and they are sent in two separate parcels — each parcel counts separately. If the shop combines them into one shipment worth more than £135, the threshold is crossed.

Some buyers deliberately split orders to stay below the threshold — this is legal, but the UK seller is required to declare the correct customs value. Understating the value on customs declarations is not permitted and can result in consequences for both the seller and the buyer. Never ask a UK seller to write a lower value on the customs declaration — this is smuggling.

Source: gov.uk/goods-sent-from-abroad (UK-side VAT mechanism).

UK de minimis reform — what is proposed and what has not yet taken effect

The £135 threshold has been in place since 2021 and as at 2026-04-18 has not been changed. However, proposals for reform of the de minimis system have entered the public debate in the UK — mainly in response to the influx of cheap products from Asian platforms (Temu, Shein, AliExpress). Below we explain what is proposed and why it has not yet been enacted.

What the de minimis reform proposes and why it has not yet been passed

The UK de minimis reform is PROPOSED, not enacted. As at 2026-04-18, the current £135 threshold for VAT at point of sale continues to apply unchanged.

Reform proposals focus mainly on: (1) lowering or abolishing the de minimis threshold for sales platforms importing goods from countries outside the UK (primarily China); (2) introducing mandatory labelling and full customs declaration even for small shipments. The debate is taking place in the context of UK trade policy after Brexit — the UK wants to protect domestic sellers from unfair competition from cheap imports.

For you as a buyer from Poland: if the reform is enacted and enters into force, it could mean that orders below £135 start being treated like current orders above the threshold — with duty and VAT payable by you on delivery. Track updates at gov.uk or through HMRC information.

Source: gov.uk/goods-sent-from-abroad (current rules).

EU de minimis threshold — 150 EUR and EU changes for imports into Poland

On the EU side (Polish import side), the customs de minimis threshold is 150 EUR. Below 150 EUR of goods value there is no obligation to pay EU import duty — but VAT (23% in Poland) is still due and should be settled by the seller through IOSS or by the buyer at clearance.

Above 150 EUR: standard customs clearance, duty and VAT apply. Note: 150 EUR ≠ £135 — check the current EUR/GBP rate. In early 2026, £135 is approximately 158–165 EUR — slightly above the EU threshold of 150 EUR. This means that some orders may: (a) be below the EU duty de minimis of 150 EUR but above the UK threshold of £135; or (b) be above both thresholds simultaneously.

Source: taxation-customs.ec.europa.eu — Customs Duty on goods from outside the EU (de minimis 150 EUR).

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

Theory is one thing — in practice buyers from Poland encounter various situations: the courier demands payment before delivery, the parcel is held in customs clearance, two VAT invoices appear. Below are three typical scenarios explaining exactly what happens to your money and documents.

Scenario 1 — £80 order from ASOS (below £135)

You order clothing from ASOS.com for £80 with delivery to Poland for £6. ASOS is a large UK platform registered with HMRC and uses IOSS for shipments to the EU. The price of £80 includes UK VAT (built into the price). ASOS remits Polish VAT via IOSS to the Polish tax authorities.

The result for you: the parcel arrives without any additional charges. The courier delivers without any surcharge. You may see an IOSS number on the parcel label — confirming that VAT has already been settled. Total cost: £86 (order + delivery).

Scenario 2 — £650 laptop from a niche UK shop (above £135)

You order a laptop from a UK shop for £650. The goods are sent as a parcel to Poland. At entry into the EU (or during clearance in Poland) the courier assesses: duty (e.g. 0% for a laptop — check TARIC) + Polish VAT 23% on the customs value (£650 + shipping costs, converted to EUR at the customs exchange rate) + courier handling fee. The courier contacts you before delivery requesting payment.

Do not ignore this contact — failure to pay on time may result in the parcel being returned to the sender or storage charges being applied. When collecting, check the customs document and ensure the VAT calculation is correct — you are entitled to a receipt from the courier for the charges collected. Easy Clearance does not handle private parcels below £135, but for higher-value or commercial imports — call us.

Scenario 3 — two VAT invoices and what to do

There are situations where the UK shop adds UK VAT to the invoice (because of how their system is configured), and on top of that the courier collects VAT on delivery to Poland. This is an error on the part of the shop or courier — you should not pay VAT twice.

What to do: (1) keep both documents (the shop invoice and the courier document); (2) contact the UK shop and request a credit note or a refund of the overpaid UK VAT — goods exported to a country outside the UK should be invoiced without UK VAT (zero-rated for export); (3) if the courier charged Polish VAT and the shop also charged UK VAT — this is double taxation and the UK shop should issue a credit note.

If the problem concerns commercial or business imports — Easy Clearance can help clarify the situation with the customs agent. Contact: WhatsApp +44 7404 091503 or tel. +44 7404 091503.

What the current rules say

The £135 threshold for UK purchases means: below the threshold VAT is paid by the shop or platform and the parcel arrives without surcharges; above the threshold you as the importer pay duty and VAT via the courier on delivery. The UK de minimis reform is PROPOSED and not enacted as at 2026-04-18 — the current £135 threshold still applies. Always calculate the total purchase cost before ordering — for goods above £135 the actual price can be 30–40% higher once duty and VAT are added.

FAQ — frequently asked questions

Do I pay duty when buying something from the UK below £135?

For purchases below £135 you do not pay duty — but VAT is included in the sale price (the UK shop or platform remits it to HMRC). You may also receive parcels with Polish VAT settled through the IOSS system. The key point: you should not have to pay any surcharge to the courier on delivery for a parcel below £135.

What happens to an order above £135 from the UK?

Above £135 you as the importer pay duty (the rate depends on the HS code of the goods) and 23% VAT on entry into Poland. The courier will contact you before delivery with the amount to pay. Do not ignore this contact — failing to respond may result in the parcel being returned to the sender.

Has the £135 threshold reform already come into effect?

No — as at 2026-04-18 the UK de minimis reform is PROPOSED and not enacted. The current £135 threshold continues to apply. Track updates at gov.uk/guidance/customs-duty-on-goods-sent-from-abroad.

How is the £135 threshold calculated for multiple orders from the same shop?

The £135 is counted per consignment — one package, one customs entry. If you place two orders on the same day and they are sent separately, each counts separately. If the shop combines them into one parcel worth more than £135, the threshold is crossed.

I received two VAT invoices — one from the UK shop, one from the courier. What should I do?

This is an error — you should not pay VAT twice. Contact the UK shop and request a credit note (credit note) for UK VAT — goods exported to a country outside the UK should be invoiced without UK VAT. Keep both documents as evidence.

Official sources

• Customs duty on goods sent from abroad — GOV.UK
• VAT on goods sent to the UK from outside the UK — GOV.UK
• Podatki.gov.pl — VAT import — podatki.gov.pl
• EU Customs Tariff TARIC — EC TAXUD