- 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 closed on 6 March 2026. Having originally stated that customs duty will apply from March 2029 at the latest, at Tax Update 2026, the government announced that duty will apply by October 2028, at the latest.
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