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Policy paper

Reforming customs rules for low value imports

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

From:
HM Revenue & Customs
Published:
13 July 2026

Documents

Reforming the customs treatment of low value imports into the UK

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PDF, 167 KB, 4 pages

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Draft legislation (accessible version)

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ODT, 15 KB

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Details

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  • removes the £135 customs duty relief for low value imports
  • introduces new customs arrangements for these goods. 

The reforms will:

  • introduce new requirements for data, payments and compliance
  • aim to improve control of imports

Updates to this page

Published 13 July 2026

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