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E-commerce sales from Poland to the United Kingdom require customs declarations on every parcel, because the UK is outside the customs union. For consignments worth up to 135 GBP the seller charges VAT at the point of sale and accounts for it under a British VAT registration; above that threshold VAT and duty are paid on import. A return from the UK is a separate clearance, and parcel volume is best consolidated in a warehouse on site.
The Polish-language version of this article is the reference one. This is an informational translation. Note: this is a logistics guide, not tax advice. Confirm VAT thresholds and duties with a tax adviser and on GOV.UK before launching sales.
Two models: B2C and B2B
In the B2C model you sell directly to the consumer: speed, returns handling and a predictable cost for the buyer matter, so no surcharge surprises them on delivery. In the B2B model you ship to a company or to your own warehouse in the UK, usually in larger batches, where the import clearance sits with the consignee or with your British company. The logistics are set up differently for each, and many sellers run both at once.
VAT and the 135 GBP threshold in practice
| Consignment value | Who charges VAT | What is needed |
|---|---|---|
| up to 135 GBP (B2C) | the seller at the point of sale | GB VAT registration, customs declaration, no duty on most goods at this value |
| above 135 GBP | the importer at clearance | full import clearance, VAT and any duty payable on import |
| sales via a marketplace | often the platform as deemed supplier | depends on the platform rules; confirm who accounts for VAT |
An important distinction: IOSS is an EU mechanism for sales to consumers in the EU, it does not apply to shipping to the United Kingdom. Sales to GB use a British VAT registration and the 135 GBP threshold described above. Confusing these two gates is the classic mistake of shops just entering the British market.
Clearance on consumer shipments
Every commercial parcel to the UK needs an EU export declaration and a British import declaration, and for road transport a GMR (Goods Movement Reference, required at the UK border) for the crossing. In practice small consignments are consolidated and declared together, which lowers the unit cost. An EORI (Economic Operators Registration and Identification) number is needed for the declarations, including a separate EORI with the GB prefix, which we cover in the article on the EORI number, what it is and how to get one. You read the commodity code from the tariff, and how to find it is explained in the article on the customs tariff code CN and HS. Who is responsible for clearance is decided by the Incoterms, described in the article on Incoterms for UK transport.
Returns: a second clearance, not a reversal of the first
Returns are the Achilles heel of clothing and electronics e-commerce. After Brexit a return of goods from the United Kingdom to Poland is formally a separate clearance, not an automatic reversal of the shipment. With the right documents you can use returned goods relief and recover the charges paid, which we cover in the article on returning goods from the UK to Poland. The key is consolidation: instead of clearing each return separately, you gather them in a warehouse in the UK and ship them together, which keeps the documents in order and cuts the number of crossings.
Fulfilment and Amazon FBA
Fulfilment on the British side shortens delivery time and simplifies returns: the goods already sit in the UK, so they reach the customer as a domestic parcel. With Amazon FBA (Fulfilment by Amazon) you are responsible for bringing the goods into a British FBA centre with a complete import clearance; Amazon itself is not the importer of your goods. How to prepare a delivery for FBA requirements is described in the article on Amazon FBA UK deliveries.
A UK warehouse as a logistics buffer
Your own warehouse buffer in the United Kingdom ties the whole model together: it receives goods from Poland in a single run, handles domestic shipments to customers, consolidates returns and lets you repack and relabel batches for the requirements of the sales channels. In our Milton Keynes warehouse between London and Birmingham we do exactly that, and the service details are shown in the article on repacking in the UK warehouse.
What to set up before the parcels move
- GB VAT registration if you sell B2C below the 135 GBP threshold, and a separate EORI with the GB prefix
- Correct tariff codes for the whole assortment, because duty and VAT depend on them
- A clear split of who is the importer and who pays the charges (Incoterms)
- A returns process with consolidation and returned goods relief
- A warehouse buffer in the UK for domestic shipments and returns, optionally for FBA
The stake is simple: unplanned e-commerce logistics to the UK means parcels turned back at the border, surcharges surprising the customer on the doorstep and returns that get stuck without documents. A well-set process makes the buyer in London receive a parcel as if from a local shop.
How are returns from the UK handled in e-commerce?
Returns from the UK require a separate customs declaration for border crossing, which is best handled by gathering returned parcels at a local warehouse in Milton Keynes and shipping them back in consolidated batches.
Step by step
- Determine consignment value. Check whether the total shipment value is under or over the 135 GBP threshold.
- Apply the taxation method. Collect UK tax at checkout or arrange for standard import clearance procedures.
- Prepare border documentation. Complete required customs declarations for every parcel leaving the EU.
- Ship freight to the UK. Dispatch consolidated parcels from Poland directly across the British border.
- Process returned parcels. Receive individual returns at the Milton Keynes warehouse for consolidated clearance.
Definitions
- VAT (Value Added Tax): A consumption tax levied on goods sold or imported into Great Britain.
- 135 GBP (British Pound) threshold: The consignment value boundary determining how British tax is collected and remitted.
- Customs clearance: The mandatory formal entry process required when moving freight across the UK border.
- B2C (Business to Consumer): Commercial retail sales made directly from a business to an individual customer.
- Parcel consolidation: The practice of combining multiple individual shipments into a single movement for easier handling.
The OTSL role
We handle transport and logistics operations between Poland and Great Britain using our facility in Kielce and warehouse infrastructure in Milton Keynes. Book our Groupage (LTL) solutions for parcel distribution, and read our guide on Express vans and time-critical transport in Europe | OTSL when urgent transit is required.
Sources
- GOV.UK: VAT on overseas goods sold directly to customers in the UK (135 GBP threshold)
- GOV.UK: import goods into the UK
- GOV.UK: returned goods relief
- European Commission: OSS and IOSS (EU mechanisms, not for sales to GB)
Entering the British market or scaling shipping to the UK? Describe the assortment and volume in the contact form and we will arrange transport, clearances and a warehouse buffer around your sales model. See also our customs clearance service.
