From 00:00 on 1 July 2026 every parcel worth less than €150 that enters the European Union – including Poland – is automatically subject to a flat €3 customs duty. The measure, adopted by EU finance ministers last December and confirmed by the Council in February, abolishes the “low-value relief” that for years allowed millions of small consignments from platforms such as Temu, Shein and AliExpress to arrive duty-free. Polish consumers bought an estimated 180 million such parcels in 2025, according to Ministry of Finance data, costing domestic retailers up to PLN 2 billion in lost sales.
![EU introduces €3 customs duty on all low-value parcels from outside the bloc, ending duty-free shopping]()
If your company or relocating employees need help navigating Poland’s changing customs landscape, VisaHQ can provide practical support. Through our Poland portal (https://www.visahq.com/poland/) you can access up-to-date import guidance, book expert consultations and arrange courier solutions that keep paperwork and payment of the new €3 duty on track, right alongside any visa or immigration services you might require.
Warsaw’s National Revenue Administration (KAS) says the new duty will be collected per tariff line, meaning a box containing three different product categories (for example, a T-shirt, phone case and toy) will attract €9 in customs duty, plus VAT. Although the legal debtor is the overseas seller or marketplace, Polish buyers are likely to see the fee passed on at checkout or in higher delivery charges. Couriers and the Post Office have had to upgrade IT systems overnight to calculate and pre-pay the duty, while declarants using the Import One-Stop Shop will report the duty together with VAT. The European Commission argues the levy levels the playing field for EU merchants who pay full import duties on goods above €150 and combats widespread undervaluation fraud. Trade groups, however, warn that by taxing every item regardless of value the reform will hit lower-income households that rely on cheap e-commerce bargains. The Polish Chamber of Digital Economy has asked the government to monitor the impact on inflation and to ensure that parcels do not pile up in customs warehouses during the change-over period. For corporate mobility managers the change matters because any business shipment declared as a “commercial sample” under €150 will also be charged €3 per tariff line unless sent under an authorised temporary-import procedure. Global relocation firms moving personal effects to Poland must similarly ensure that inventories are properly coded to avoid unexpected duties. In the longer term the €3 levy is expected to stay in place until the EU’s new Customs Data Hub is fully operational in 2028, after which a transaction-based, risk-scoring model will replace today’s flat rate.
If your company or relocating employees need help navigating Poland’s changing customs landscape, VisaHQ can provide practical support. Through our Poland portal (https://www.visahq.com/poland/) you can access up-to-date import guidance, book expert consultations and arrange courier solutions that keep paperwork and payment of the new €3 duty on track, right alongside any visa or immigration services you might require.
Warsaw’s National Revenue Administration (KAS) says the new duty will be collected per tariff line, meaning a box containing three different product categories (for example, a T-shirt, phone case and toy) will attract €9 in customs duty, plus VAT. Although the legal debtor is the overseas seller or marketplace, Polish buyers are likely to see the fee passed on at checkout or in higher delivery charges. Couriers and the Post Office have had to upgrade IT systems overnight to calculate and pre-pay the duty, while declarants using the Import One-Stop Shop will report the duty together with VAT. The European Commission argues the levy levels the playing field for EU merchants who pay full import duties on goods above €150 and combats widespread undervaluation fraud. Trade groups, however, warn that by taxing every item regardless of value the reform will hit lower-income households that rely on cheap e-commerce bargains. The Polish Chamber of Digital Economy has asked the government to monitor the impact on inflation and to ensure that parcels do not pile up in customs warehouses during the change-over period. For corporate mobility managers the change matters because any business shipment declared as a “commercial sample” under €150 will also be charged €3 per tariff line unless sent under an authorised temporary-import procedure. Global relocation firms moving personal effects to Poland must similarly ensure that inventories are properly coded to avoid unexpected duties. In the longer term the €3 levy is expected to stay in place until the EU’s new Customs Data Hub is fully operational in 2028, after which a transaction-based, risk-scoring model will replace today’s flat rate.
