For parcels below £ 135 net; VAT must be paid by the sender of the goods.
We add 20% VAT (UK) and a customs fee to each shipment:
UPS - 22 PLN => 5 EUR / GBP
For parcels over £ 135 net; VAT and customs duties are paid by the recipient to the company delivering the parcel (eg UPS) !!!
VAT - 20%
UPS - import fee approx. £11
https://www.gov.uk/government/publications/changes-to-vat-treatment-of-overseas-goods-sold-to-customers-from-1-j January-2021 / changes-to-vat-treatment – foreign-goods-sold-to-customers-from-1-January-2021