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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Draft legislation

PDF, 167 KB, 4 pages

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Draft legislation (accessible version)

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Explanatory note

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Details

This measure:

• 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

Published 13 July 2026