The UK government has launched a consultation on the future of customs duty relief for low-value imports, specifically goods valued at £135 or less. Currently, these low-value imports can enter the UK duty-free, a policy that has supported cross-border e-commerce but also created compliance and fairness challenges. The consultation seeks input on whether this relief should be removed and how a new system might work for importers, online marketplaces, and consumers.
The consultation opened following the Autumn Budget 2025 and will remain open until March 6, 2026. Stakeholders are invited to provide views on potential changes to customs procedures, the collection of duties and VAT, and the administrative arrangements for low-value goods. The government aims to design a system that is transparent, efficient, and fair, while supporting trade and protecting domestic businesses.
The proposal forms part of a broader effort to modernize the UK customs framework and ensure a level playing field between domestic retailers and international sellers. Businesses that rely on importing low-value goods are encouraged to participate in the consultation to help shape future policy and prepare for any changes.
For official guidance and details on how to respond, see the HM Treasury consultation page on GOV.UK: