The outcome of the consultation on reforming the customs treatment of low-value imports was published on 13 July 2026. The consultation ran from November 2025 to March 2026 and received 165 responses.
The response confirms that full duty relief for consignments of £135 or less will end. Sellers and online marketplaces will pay the customs duty, quarterly. Those without a UK presence must appoint a UK fiscal representative. There will be no simplified duty bands, so standard UK Global Tariff rates apply. An extra fee to recover administration costs is planned, but its design and rate are not yet set.
No final decision has been made on how VAT will be collected. Draft primary legislation was published alongside the response, with secondary legislation to follow. Delivery is now expected by October 2028 at the latest, six months earlier than first planned.
Sources
- GOV.UK: Reforming the customs treatment of low value imports into the United Kingdom (opens in a new tab)
- HM Treasury: Low value imports consultation response (PDF) (opens in a new tab)
A summary of the public sources above, checked when it was published. General information, not legal, tax or financial advice.