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Contains Parliamentary information licensed under the Open Parliament Licence v3.0. Contains public sector information licensed under the Open Government Licence v3.0. © Parliamentary copyright. © Crown copyright.

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POLICYWithdrawnPolicy paper · gov.uk

Reforming customs rules for low value imports

This measure will remove the £135 duty relief and introduce new customs arrangements for low value imports.

Last fetched 13 Jul 2026 · gov.uk

Documents

Draft legislation (accessible version)Explanatory noteapplication/vnd.oasis.opendocument.text Reforming the customs treatment of low value imports into the UK Draft legislationapplication/pdf

At a glance

TypePolicy paper

First published13 Jul 2026

Last updated13 Jul 2026

Organisations

HM Revenue & Customs

Topics

Customs declarations, duties and tariffs (import and export)

Source

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