Guides / Jewellery and watches UK to Poland · Updated 30 September 2026

Jewellery and watches from the UK to Poland: duty and VAT

A watch, a ring or a gold bar moving from Britain to Poland is an EU import. Here is how duty, VAT, origin and the traveller allowance apply, and what evidence of value to keep.

This guide is also available in Polish.

Since the UK left the EU, a ring, a watch or a gold bar that crosses from Britain to Poland is an import into the EU. That is true whether it sits on your wrist, in your hand luggage or in a courier parcel. This guide explains how duty and VAT are worked out on the Polish side, why the place a watch was made matters more than the shop you bought it in, what travellers can bring in without paying, and how to prove what your items are worth.

The basic position: an EU import

Jewellery, watches and precious metals arriving in Poland from the UK are goods from a non-EU country. Unless a relief applies, they are liable to EU customs duty under the Common Customs Tariff and to Polish import VAT. Duty is calculated on the customs value, and import VAT is then charged on a base that includes that value plus the duty. For a business consignment, the goods need an EU import declaration lodged in Poland, usually by a customs agent acting under direct representation (where the importer stays liable) or indirect representation (where the agent is jointly liable).

The exact duty rate depends on the commodity code: gold and silver jewellery, imitation jewellery, watches with precious metal cases and other watches all sit under different headings. Check the code before you ship rather than relying on a general figure.

Origin: why a Swiss watch bought in London is not British

The UK–EU Trade and Cooperation Agreement (TCA) allows zero tariff, but only for goods that meet the UK–EU preferential rules of origin. Goods that do not meet them cannot benefit from a reduced rate under the agreement and may have to pay the standard tariff.

This is where many buyers are caught out. A watch manufactured in Switzerland and sold by a London retailer did not become a UK product by passing through a British shop. The same applies to jewellery made in Asia and distributed by a UK wholesaler. Buying, selling or storing goods in the UK does not confer UK origin; the rules look at where the goods were produced or sufficiently processed.

Where goods do originate in the UK, the preference is claimed with either a statement on origin completed by the exporter on an invoice or another commercial document, or the importer's own knowledge that the goods are originating. A private person buying a finished luxury watch will rarely be able to show either, so it is safer to assume that duty may be due. Our guide to the statement on origin covers the wording and when it can be relied on.

Travellers: the personal allowance

If you carry items in your luggage when travelling from the UK into the EU, the EU duty- and VAT-free allowance for "other goods" may cover them. According to Your Europe, the limits are:

The allowance applies only to goods that are not for resale. A single new watch worth more than the allowance is outside it, so you should declare it on arrival in Poland.

Private moves and gifts

If you are relocating from the UK to Poland permanently, personal belongings, including jewellery and watches you have owned and used, can usually be imported under the EU relief for property of persons transferring their normal residence, which has its own conditions and paperwork. See our guide to moving household goods from the UK to Poland. Note that the UK's ToR1 relief applies only to moving belongings into the UK, not out of it.

For parcels, the Polish tax authority states that occasional non-commercial consignments sent by one private individual in a non-EU country to another in the EU are exempt up to a value of €45. Anything above that, including most real jewellery and watches, is taxable. A gift label does not change the value.

Business shipments

A jeweller, reseller or dealer shipping stock from the UK to Poland is making a commercial import. Plan for:

• A commercial invoice describing each item precisely: metal, fineness, stones, brand, model and serial number for watches.
• The correct commodity code for each line.
• Origin evidence if you intend to claim zero tariff, and only for goods that genuinely originate in the UK.
• An EORI number for the importer in the EU.
• Insurance and transport costs documented, because they affect the customs value.
• Where relevant, authenticity documents for branded watches, such as the manufacturer's warranty card.

Selling precious metal articles in Poland may bring separate product rules beyond customs, so check them before placing stock on the market.

Proving value

Customs value usually starts from the transaction value, meaning the price actually paid, and includes transport and insurance up to the point of entry. For jewellery and watches, officers often ask for more than a single figure. Keep:

• the original purchase invoice or receipt, showing the price and the seller;
• proof of payment, such as a card statement or bank transfer;
• transport and insurance invoices for shipped items;
• for inherited or second-hand pieces with no invoice, an independent written valuation.

Declare what you actually paid, not a rounded or discounted estimate; a mismatch between the declared value and your paperwork is the most common reason for delay.

When to get help

A single personal watch declared at the airport is usually straightforward. Multiple high-value items, mixed-origin stock, second-hand pieces without invoices or anything you plan to sell are where classification, valuation and origin questions pile up. Our page on whether you need a broker helps you decide. For a detailed breakdown of commodity codes and paperwork for this sector, see this practical guide to clearing jewellery and watches into Poland.

Related guides

• Buying clothing in the UK to resell in Poland: customs guide

• Importing jewellery, precious metals and watches into Great Britain

• Importing machinery and equipment into GB from the EU

Sources

• Rules for carrying goods when entering the EU (Your Europe, europa.eu)
• Introduction to rules of origin for UK–EU trade (GOV.UK)
• Zwolnienia celne (podatki.gov.pl)
• How to value your imports for customs duty (GOV.UK)

General information, not legal, tax or customs advice. Rules change; confirm current requirements on gov.uk or with a registered agent before you ship.