Indirect Taxes

International trade

Customs: low-value post and parcel exports

Last updated: 12/06/2025

  • A consultation sought views on the customs treatment of low-value post and parcel exports.
  • In particular, the consultation focussed on the Export Memorandum of Understanding (Export MoU), available to authorised express operators, and on Extra Territorial Offices of Exchange (ETOEs), a common business operation of foreign designated postal operators.
  • The government has issued its response to the consultation, including a new authorisation scheme for ETOEs and a further review into the Export MoU.
  • Timing: the consultation closed on 20 July 2023 and the government issued its response on 28 April 2025.

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