Sending a parcel from the UK to Poland and back: customs declarations, duty, VAT and banned items

In short

• Since Brexit, parcels between the UK and Poland go through customs in both directions. Every item containing goods (other than personal correspondence) needs a customs declaration and electronic data about its contents.
• Give a specific description of each item, its real value (without postage), its tariff (HS) code, and say whether it is a gift or a sale. You can only tick "gift" for a parcel sent between private individuals.
• A gift from the UK to Poland sent from one private individual to another and worth up to €45 is free of customs duty and VAT (as of October 2026). The limit applies to the whole parcel.
• Purchases from the UK sent to Poland: VAT is due from the first euro. Since 1 July 2026, instead of the duty relief up to €150, there is a customs duty of €3 per tariff item. From 1 November 2026 the EU also plans a €2 fee per item.
• A gift from Poland to the UK worth up to £39 is free of VAT. On purchases up to £135 the seller usually adds the VAT. The delivery company collects any charges and fees before delivery.
• Don't send meat, cured meats, cheese or other dairy in a parcel, either to the EU or to Great Britain. Alcohol, tobacco, medicines and lithium batteries are restricted.
• A text about a "parcel fee" with a link is a common scam. Check your parcel yourself on the delivery company's website and forward a suspicious text free of charge to 7726.

Customs declarations: when you need one and what to write

According to GOV.UK, when you send a package to any country outside the UK, you must complete and attach a customs declaration. Poland is in the EU, so from the UK's point of view it is "outside the UK", and for Poland the UK is a third country. Without a declaration, a parcel can get stuck at the border or be returned to the sender.

CN22, CN23 and electronic data

• Royal Mail (the UK's designated postal operator): form CN22 for contents worth up to £270, CN23 for contents worth more than £270. As well as the form, electronic customs data is required. According to Royal Mail, a parcel with missing or incomplete data may be delayed, held by customs or returned.
• Poczta Polska (when sending from Poland to the UK): letters containing goods sent outside the EU need a CN22 or CN23 declaration, and parcels need form CP 72. Poczta Polska warns that an item without a declaration is detained at the border, and that an understated value or vague description delays delivery.
• Courier companies collect similar data when you book the delivery.

What to write

According to Royal Mail's guidance:

1. Description of contents – short but specific, for example "women's wool jumper" rather than "clothes" or "gift". Vague descriptions are not accepted.
2. Each item on a separate line – with the quantity, weight and value.
3. Value – the real value of the goods, without postage. You cannot declare a value of zero, even for a gift.
4. Tariff (HS) code – at least 6 digits. The first six digits are the same worldwide; further digits are national extensions. You can find the code with the UK Trade Tariff tool. Royal Mail is not liable for the code you choose, so check it yourself.
5. Country of origin of the goods, meaning where they were made, not where you are sending them from.
6. Category of item – for example gift, sale of goods, documents, returned goods.

Gift or sale

You can only choose the gift category for a parcel sent between private individuals. Something bought from an online shop and sent by the shop is not a gift, even if it is for someone else. Writing "gift" on the declaration does not by itself give you relief: customs can check the contents and the value, and an understated value or vague description delays delivery.

For parcels sent to the UK, GOV.UK treats a parcel as a gift if it is described as a gift on the customs declaration, is for a birthday, anniversary or other occasion, was bought and sent between individuals (not companies) and is intended for personal use. Several gifts in one parcel can each get the allowance if each is for a different person, has its own value listed on the declaration and is wrapped separately.

Parcels from the UK to Poland: duty and VAT on the EU side

Gifts up to €45

According to the Polish Ministry of Finance (podatki.gov.pl), goods worth up to €45 are free of customs duty if they are sent occasionally by a private individual in a third country to another private individual in the EU, are intended for personal use and are sent free of charge (the recipient pays nothing for them). According to PUESC (Poland's National Revenue Administration) and Poczta Polska, such gifts up to €45 are also free of VAT, while charges may apply to gifts worth more than €45. The value is counted for the whole parcel, so two €30 gifts in one parcel already come to €60.

Alcohol, tobacco and perfume sent as a gift only get the customs relief in small quantities, for example up to 50 cigarettes or 50 g of tobacco, 1 litre of alcohol over 22% or 1 litre of weaker alcohol plus 2 litres of still wine, and 50 g of perfume or 0.25 litres of eau de toilette (podatki.gov.pl).

Purchases from the UK: VAT from the first euro and €3 duty

• Since 1 July 2021 the EU has had no VAT exemption for low-value parcels (the old €22 threshold was abolished), so on purchases from outside the EU VAT is due from the first euro (European Commission). A seller registered for IOSS collects the VAT at the time of purchase; otherwise VAT is collected at customs clearance.
• Since 1 July 2026 the customs duty relief for parcels up to €150 has been abolished. Until 1 July 2028 it is replaced by a customs duty of €3 per tariff item in a parcel worth up to €150. An item means a type of goods by tariff code, not the number of units: in the Polish National Revenue Administration's example, two cotton T-shirts are 1 item, while a T-shirt and a phone case are 2 items.
• The €3 duty applies to distance sales (purchases from businesses). According to the Polish National Revenue Administration, the debtor is the seller, the platform or their representative, not the consumer, but the cost may show up in the price or the delivery charge.
• Duty and VAT paid on import are not refunded if you send the goods back (Polish National Revenue Administration).
• After 1 July 2028, purchases from outside the EU are due to be charged at normal customs duty rates.

Charges on delivery in Poland

In Poland, a parcel from the UK is presented for customs clearance by the postal operator or courier company. According to Poczta Polska, charges (duty, VAT) and the customs declaration fee are collected on delivery or before collection. In Poczta Polska's price list from 1 July 2026, presenting an item from abroad for customs control and making the customs declaration costs PLN 20.00 including VAT (as of October 2026). Courier companies have their own clearance price lists, so check them before choosing a service.

Planned: EU handling fee of €2 from November 2026

The European Commission says that from 1 November 2026 the EU will charge a Union handling fee of €2 per tariff item on distance sales, whatever the value of the parcel (as of October 2026). The amount is set by a Commission delegated act. According to guidance dated 5 October 2026, the act was still under scrutiny and the fee "is expected to apply" from 1 November 2026. This fee does not apply to gifts between private individuals, because they are not sales.

Parcels from Poland to the UK: VAT and duty in the UK

According to GOV.UK (as of October 2026):

• Gifts worth £39 or less are free of VAT. For a gift from someone else worth over £39, you pay VAT to the delivery company.
• Purchases up to £135 (excluding excise goods): the seller has already included the VAT. Over £135, you pay VAT before delivery or when you collect the goods.
• VAT is charged on the total package value: goods, postage, packaging, insurance and any duty owed.
• Customs Duty in Great Britain: charged on non-excise goods worth over £135; the rate depends on the type and origin of the goods. There is no duty up to £135.
• Alcohol, tobacco, pre-filled vapes and vaping liquid: Excise Duty and Customs Duty apply whatever the value, including on gifts.
• Royal Mail, Parcelforce or the courier sends you a bill for any VAT, duty and the delivery company's fee. According to GOV.UK, the bill tells you exactly what you owe. The parcel is normally held for about 3 weeks and then returned to the sender.
• Northern Ireland: import VAT applies there to goods sent from outside the UK and the EU, so a parcel from Poland to Northern Ireland is generally not subject to it. Alcohol and tobacco from the EU should include Excise Duty in the price, or they may be seized.

What not to send: banned and restricted items

Meat and dairy

• To Poland (EU): the European Commission does not allow meat, milk or their products from non-EU countries in personal consignments, including those sent by post. Exceptions include powdered infant milk, infant food and special food needed for medical reasons up to 2 kg, in unopened branded packaging that does not need refrigeration. Non-compliant parcels can be seized and destroyed.
• To the UK from Poland: according to GOV.UK, you cannot bring in from EU countries cheese, milk and dairy products or pork, beef, lamb, mutton, goat and venison, among others. The exception is powdered infant milk, infant food and special medical food up to 2 kg in branded, unopened packaging. Customs also seizes banned goods found in parcels, and breaking the rules can lead to a fine.

Alcohol, tobacco and perfume

These are excise goods with transport restrictions. For Poland, gift relief from customs duty only covers small quantities (see above). For the UK, Excise Duty is always due, even on a gift. Before posting, check whether the operator you choose accepts these items for international delivery at all.

Medicines, lithium batteries and other items

• Medicines: controlled drugs are on the UK's list of banned goods, and some medicines need a CITES permit. Don't send medicines without checking the rules of the delivery company and the destination country.
• Lithium batteries: Royal Mail accepts equipment containing lithium batteries with restrictions (including no more than 4 cells or 2 batteries in equipment per parcel). Damaged or recalled batteries cannot be sent. Courier companies have their own lists.
• Also banned in the UK are, among others, offensive weapons (for example flick knives), self-defence sprays (for example pepper spray), endangered animal and plant species, and indecent and obscene materials (GOV.UK).

"Fee to Pay" cards and fake parcel fee texts

When VAT, duty or a delivery company fee is due on a parcel to the UK, Royal Mail leaves a "Fee to Pay" card or the delivery company sends you a message. That is normal. However, fraudsters pretend to be delivery companies and send texts about an "unpaid fee" or a "redelivery charge" with a link to a fake payment page.

• Don't click a link in an unexpected message. Type the tracking number yourself on the delivery company's official website or app.
• Think about whether you are actually expecting a parcel from abroad and whether the sender might not have paid the charges.
• Forward a suspicious text free of charge to 7726 – your provider can block the sender (NCSC).
• If you have given your card details, call your bank straight away. Read more in our guide Scams in the UK: how to spot them and where to report them.

How to compare delivery offers

• Dimensions and volumetric weight – delivery companies price parcels not only by weight but also by size. If a large parcel is light, you pay for a weight calculated from its dimensions. Measure and weigh the parcel before booking.
• Insurance and compensation – check how much the company will pay if the parcel is lost or damaged. According to Citizens Advice, compensation depends on the service, and you claim it from the delivery company separately from any complaint. Keep proof of posting, photos of the parcel and proof of value (receipt, bank statement).
• Tracking and signature on delivery – for more valuable items, choose a tracked service.
• Who pays the duty: DDP or DAP – with DDP (Delivered Duty Paid) the sender covers the costs, clearance and charges, including on import (GOV.UK). With DAP (Delivered at Place) the sender delivers the parcel to the destination, and duty and VAT are usually paid by the recipient. If the recipient shouldn't have to pay anything, choose a service where the sender pays the charges.
• Extra fees – customs clearance fee, fuel surcharge, collection from your home, non-standard parcel. Compare the final price.
• List of prohibited items – check it with your chosen delivery company before you pack.

Moving to Poland: transfer of residence relief

When you move from the UK to Poland, you can bring your personal belongings free of customs duty under transfer of residence relief. According to powroty.gov.pl (legal position as of 22 May 2026):

• you must have lived outside the EU for at least 12 months, with evidence such as an employment contract, a certificate from the tax office or phone bills,
• you must have used the belongings for at least 6 months before the move, and they must serve the same purpose in your new home,
• you can bring them in several batches within 12 months of taking up residence in the EU,
• the relief does not cover alcohol, tobacco, means of transport for business use or goods for gainful activity (except portable tools needed for your profession),
• for 12 months you cannot lend, pledge, hire out or transfer the belongings without notifying the authorities, otherwise duty becomes payable,
• you must submit a customs declaration with an inventory of the items in two copies. The page recommends using a customs agency.

Relief from customs duty does not automatically mean relief from VAT and excise duty, so before you move, ask a customs and tax office or a customs agency how your belongings will be treated.

Where to get help

• GOV.UK: Tax and customs for goods sent from abroad – VAT, duty and gifts for parcels to the UK.
• UK Trade Tariff – look up tariff (HS) codes.
• podatki.gov.pl: Zwolnienia celne – rules for parcels to Poland (in Polish).
• Krajowa Informacja Skarbowa – questions about customs and VAT in Poland.
• Citizens Advice: Damaged, lost or delayed post or parcel – complaints and compensation for parcels.
• NCSC – reporting scam texts (7726).

This guide is general in nature and is not a substitute for customs or legal advice. Customs rules and fees change often, so check the latest information at the source and with the delivery company before sending.