Low value imports

Last updated: 10/12/2025

At Budget 2025, the government announced the removal of the customs duty relief on goods imported into the UK at £135 or less.
The government issued a consultation on the removal of the relief, and the design of the new arrangements.
Timing: the consultation was issued on 26 November 2025 and will close on 6 March 2026. Customs duty will apply from March 2029 at the latest.

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