One of the most fundamental tools used today in international trade is customs duty, i.e. a charge imposed by a state on goods crossing its borders. Customs duty may be applied to both imports and exports, although in practice it most often applies to imported goods. Its purpose is not only to generate revenue for the state budget, but also to protect the national economy and implement trade policy. As of 1 July 2026 the answer to the question “from what amount is customs duty charged” has changed fundamentally: the European Union abolished the duty relief for consignments worth up to 150 euros. Below we explain what customs duty is, which regulations govern it and what exactly this change means.
What is a customs duty?
A customs duty is a charge levied by the state on goods that are imported or exported across the borders of a customs territory. Essentially, it is a form of indirect tax that is added to the value of the goods. The amount of the duty depends on the type of goods, their customs value, the country of origin and applicable international agreements.
In accordance with Article 3(1)(a) of the Treaty on the Functioning of the European Union, the Union has exclusive competence in the field of the customs union. Consequently, the primary legal instrument governing customs duties is the Union Customs Code (Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013), common to all EU Member States. At national level, customs matters are set out in the Polish Act of 19 March 2004 on Customs Law. Poland, as an EU member, applies the Common Customs Tariff and the rules of EU customs policy. Free trade agreements may reduce duty rates for goods originating from the countries they cover.
From what amount is customs duty charged in 2026?
Until 30 June 2026, consignments sent directly from a third country to a recipient in the EU were relieved from import duty if their total intrinsic value did not exceed 150 euros (Title II Chapter V of Council Regulation (EC) No 1186/2009 setting up a Community system of reliefs from customs duty). It was this threshold that allowed small purchases from online shops outside the EU to reach Poland duty-free.
That is no longer the law. Council Regulation (EU) 2026/382 of 11 February 2026 repealed Title II Chapter V of Regulation No 1186/2009 with effect from 1 July 2026. Since that date the general relief previously available for consignments worth up to 150 euros no longer applies and customs duty is in principle due regardless of the value of the goods. This does not abolish separate reliefs, including the relief for certain non-commercial consignments worth up to 45 euros described below. As the recitals of the regulation explain, the threshold had been systematically abused through undervaluation and artificial splitting of consignments in e-commerce.
Transitional flat duty of 3 euros per item
Until the new centralised EU customs IT infrastructure becomes operational, a transitional measure applies. From 1 July 2026 until 1 July 2028, goods in consignments with an intrinsic value not exceeding 150 euros in total are subject to a customs duty of 3 euros per item instead of the abolished relief, provided the import is covered by the IOSS special scheme (the import one-stop shop under the VAT Directive) or the goods arrive in a postal consignment (Article 2 of Regulation 2026/382). In cases not covered by the transitional measure, the rates of the Common Customs Tariff apply. The European Commission is to monitor whether trade flows shift to avoid the flat rate and may propose extending the measure to all consignments worth up to 150 euros or prolonging it.
Gifts up to 45 euros remain duty-free
The abolition of the 150 euro threshold does not affect non-commercial consignments sent by one private individual to another. These remain relieved from duty up to 45 euros per consignment (Articles 25 and 26 of Regulation No 1186/2009), provided the consignment is of an occasional nature, the goods are intended for the personal use of the recipient or their family, and the sender receives no payment of any kind. Additional quantity limits per consignment apply to tobacco products, alcohol, and perfumes and toilet waters (Article 27 of the Regulation).
What the duty is calculated on: customs value
Customs duty is calculated on the customs value of the goods, determined in accordance with the Union Customs Code. In a typical import the starting point is the price actually paid for the goods, increased by elements specified in the Code, in particular transport and insurance costs. The rate itself depends on the tariff classification of the goods in the Combined Nomenclature, the country of origin and applicable international agreements, and may range from a few to several dozen per cent of the customs value.
It is also worth remembering that customs duty and VAT are two separate charges governed by separate rules. The VAT exemption for imports of goods worth up to 22 euros was abolished as early as 1 July 2021 (by Council Directive (EU) 2017/2455). The application of a customs relief does not in itself determine how VAT on the import is settled, and paying customs duty does not remove the obligation to account for VAT.
If you run an import business and want to assess how the abolition of the customs duty relief affects your sales model, contact our tax advisory team.
Frequently asked questions
What is customs duty?
Customs duty is a charge levied by the state on goods imported or exported across the borders of a customs territory. It is a form of indirect tax added to the value of the goods, and in the European Union the rules for charging it are common to all Member States.
From what amount is customs duty charged after 1 July 2026?
Since 1 July 2026 the duty relief for consignments worth up to 150 euros no longer applies, having been repealed by Council Regulation (EU) 2026/382. Customs duty is in principle due regardless of the value of the goods, although until 1 July 2028 a transitional flat duty of 3 euros per item applies to postal consignments and IOSS imports of consignments worth up to 150 euros.
Is a gift from abroad subject to customs duty?
Consignments sent occasionally by one private individual to another, intended for the personal use of the recipient and not paid for by the recipient, are relieved from duty up to 45 euros per consignment. Additional quantity limits apply to alcohol, tobacco products, and perfumes and toilet waters.
Which regulations govern customs duties in Poland?
The European Union has exclusive competence in the field of the customs union (Article 3(1)(a) of the Treaty on the Functioning of the European Union), so the primary instruments are the Union Customs Code (Regulation No 952/2013) together with the Common Customs Tariff, while the system of duty reliefs is set out in Regulation No 1186/2009. At national level, the Polish Act of 19 March 2004 on Customs Law applies.
Do I have to pay VAT on imports in addition to customs duty?
Customs duty and VAT are separate charges governed by separate rules. The former VAT exemption for imports of goods worth up to 22 euros was abolished on 1 July 2021. The application of a customs relief does not in itself determine how VAT on the import is settled, so the tax consequences of a particular consignment should be assessed separately.
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He specializes in tax law, focusing on the liability of taxpayers, payers and collectors, as well as issues related to income taxes and fiscal criminal law. Her master's thesis, defended at the Department of Financial Law at the University of Warsaw, dealt with tax and criminal liability for tax fraud in income taxes.
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