UK Customs Clearance for E-Commerce — Import Rules and VAT 2026

Since Brexit, every parcel shipped from the UK to Poland — regardless of value — is subject to customs formalities. Whether you’re a business importing stock or a consumer ordering online, understanding the rules will help you avoid unexpected costs and delays.

Key Changes Since Brexit

Before 2021, goods under £22 entered the EU VAT-free. That threshold is gone. Today, every commercial shipment from the UK to an EU country triggers:

• Import VAT (23% in Poland) on the customs value
• Customs duty based on the HS code tariff rate (0–12% for most consumer goods)
• A customs declaration — usually handled by the courier automatically

IOSS — How UK Sellers Can Remove Friction

If a UK seller is registered in the EU IOSS (Import One Stop Shop) system, parcels up to €150 can clear customs without the buyer paying VAT at the border — the seller collected it at checkout. Major platforms like Amazon UK and eBay have their own IOSS registration. For smaller UK sellers, IOSS registration is optional but recommended if shipping to EU customers regularly.

For Businesses Importing Stock from UK

Companies importing goods from UK suppliers need:

• EORI number (PLXXXXXXXXXX) registered via PUESC
• Commercial invoice with full product description, HS code, and value
• Packing list with weight and dimensions
• EUR.1 certificate from the UK supplier for 0% duty under TCA

A customs agent handles the import declaration (SAD/PZC) and can apply Article 33a VAT accounting — meaning you don’t pay import VAT in cash; it’s reconciled in your monthly VAT return instead.

Courier vs. Customs Agent — Which for Your Business?

For regular UK–Poland shipments, a dedicated agent like easyclearance.pl saves time and ensures TCA duty preferences are applied correctly.