This consultation announces the removal of the £135 customs duty relief for low-value imports and seeks views on certain elements of a new set of customs arrangements for these goods.
Currently, low value imports (LVIs) – goods with a value of £135 or less being imported into the UK – can claim a customs duty relief. VAT is due on these goods following reforms in 2021.
Following a significant increase in LVI volumes over recent years, the government has reviewed the existing customs arrangements for LVIs and concluded that these require reform. At Autumn Budget 2025, the Chancellor announced the removal of the relief from March 2029 at the latest.
This consultation covers the design of the new arrangements, including what data to collect, how the tariff should be applied, whether to apply an additional fee on LVIs to fund administration, and potential changes to VAT collection to reflect the new arrangements.
How to respond
The consultation will close on 6 March 2026. We strongly encourage that responses are made via the online form: https://www.smartsurvey.co.uk/s/x-LVIConsultation/. If you cannot respond via the online form, you may send your response to lowvalueimports@hmtreasury.gov.uk. If you are responding via email, please make it clear which question each comment relates to. When responding, please state whether you are responding as an individual or representing the views of an organisation, business, or representative body.
Low Value Imports Consultation Webinar
HM Treasury and HM Revenue and Customs hosted a consultation launch event for interested stakeholders on 4 December 2025. The webinar was an opportunity to hear from officials on the purpose and scope of the consultation, as well as some of the proposals under consideration. The webinar recording can be watched via YouTube.