Poland Customs Duty

Key Takeaways

• Poland’s standard VAT rate is 23%, on the higher end of the EU range.
• Poland is not in the eurozone - it uses the zloty (PLN) - but the €150 threshold is fixed in euros EU-wide, so a shopper’s zloty total is compared against the euro value, not a fixed zloty figure.
• Poland’s tax and customs authority is the Krajowa Administracja Skarbowa (KAS), the National Revenue Administration.
• Poland has one of the EU’s largest and fastest-growing parcel and cross-border e-commerce markets, with courier parcel volumes up more than 14% year-on-year in 2025.
• Orders under €150 from IOSS-registered sellers pay a flat €3 customs duty per item type, since 1 July 2026.

How Polish Import Rules Work

Poland is one of 27 EU member states, so it follows the EU’s shared customs and VAT framework rather than a country-specific system - the only thing that varies by country is the VAT rate itself, applied based on where the goods are delivered, not where the seller is based.

At 23%, Poland’s VAT rate is on the higher end among EU member states, above the EU average of roughly 21-22%. Everything else follows the standard EU rules:

• Under €150, IOSS seller: 23% VAT included at checkout, plus a flat €3 customs duty per item type.
• Under €150, non-IOSS seller: 23% VAT collected by the courier, no customs duty.
• Over €150: 23% VAT, customs duty (typically 0-16.5% by product category), and a carrier handling fee, regardless of IOSS status.

Poland is one of the few EU member states that hasn’t adopted the euro, and there’s currently no set date for it to do so. That matters for the import threshold specifically: the €150 threshold is denominated in euros across the entire EU, including in Poland, so a shopper’s order total in zloty gets converted to its euro equivalent, using the official reference exchange rate at the time of import, to determine whether it falls under or over the threshold. The euro figure is what legally governs the threshold, not a fixed zloty amount, which means the exact zloty cutoff shifts slightly as exchange rates move.

For the full EU-wide rules and every member state’s VAT rate, see the EU customs duty guide and full EU import rules explainer.

Poland-Specific Considerations

VAT and customs in Poland are both administered by the Krajowa Administracja Skarbowa (KAS), the National Revenue Administration, which handles collection and enforcement for both functions as a single national body.

Poland has become one of the EU’s largest cross-border e-commerce markets. According to a 2025 report from Poland’s postal and telecoms regulator UKE, covered by Parcel and Postal Technology International, courier parcel volumes in Poland rose to nearly 1.4 billion in 2025, an increase of more than 14% compared with 2024, with the courier segment identified as the main driver of growth in a postal market valued at more than 20 billion zloty. Parcels into Poland are handled by a mix of operators, including the national postal service Poczta Polska, as well as private couriers such as DHL and DPD, and InPost, the Polish-founded parcel locker network that has become one of the country’s best-known delivery brands for both domestic and cross-border shipments.

Poland also applies reduced VAT rates below its 23% standard rate: 8% on categories including food and non-alcoholic beverages, books, and newspapers, and a further 5% on basic foodstuffs and children’s books and educational materials.

Frequently Asked Questions About Customs Duty in Poland

How does the €150 threshold work if Poland uses zloty, not euros?

The threshold itself is fixed at €150 EU-wide, so a shopper’s order total in zloty is converted to euros using the official reference exchange rate at the time of import to determine whether the order is under or over the threshold - there’s no separate fixed zloty cutoff.

Which authority handles VAT and customs in Poland?

The Krajowa Administracja Skarbowa (KAS), Poland’s National Revenue Administration, administers both VAT and customs as a single national body.

Which companies handle customs clearance for parcels arriving in Poland?

Poczta Polska, the national postal operator, along with private couriers such as DHL and DPD and the Polish-founded InPost network, are the main operators handling parcel delivery and customs-related charges for imports into Poland.

Is Poland’s cross-border e-commerce market particularly large?

Yes - Poland’s courier parcel volumes rose to nearly 1.4 billion in 2025, up more than 14% from 2024, according to Poland’s postal regulator UKE, making it one of the EU’s largest and fastest-growing parcel and cross-border shopping markets.

Do books or groceries get a lower VAT rate in Poland?

Yes - Poland applies reduced rates of 8% on food and books, and 5% on basic foodstuffs and children’s educational materials, well below the 23% standard rate, though the €150 threshold and IOSS duty rules still apply the same way.