Update on the withdrawal of Low Value Bulking of Imports (LVBI) (CIP31)

The LVBI system will not be withdrawn for business that are LVBI authorised until after the Customs Declaration Service (CDS) has been delivered.


LVBI is a customs simplification and trade facilitation which allows authorised traders to declare multiple consignments of low value goods on a single customs import entry with a reduced data set. Further details about the consignments are retained in traders’ records.

The Customs Procedure Codes affected are:

  • 40 00 003
  • 40 00 005
  • 49 00 003
  • 49 00 005
  • 49 00 011

Background to the withdrawal of LVBI

A previous Customs Information Paper gave information on the impact of the Union Customs Code (UCC) on LVBI. It said that existing LVBI authorisations would run until the Customs Declaration Service (CDS) goes live in 2017/18.

While LVBI or similar bulking facilitations used to be permitted across the EU, LVBI does not comply with the terms of the UCC which came into force in May 2016 and as a consequence, no new applications can be accepted.

As explained in that CIP, those businesses that already held an LVBI authorisation on 1 May 2016 have been able to continue using the facilitation. This is because of the phased implementation period allowed under the UCC for changes to be made. This gave HMRC until 2020 to update and align its IT systems and processes, and to allow trade time to similarly adjust.

Update on the withdrawal of LVBI

We are mindful of the potential impacts on business and HMRC of withdrawing LVBI at the same time as we go live with CDS in January 2019 and we have therefore decided that the facilitation will not be withdrawn from those remaining LVBI authorised businesses until after CDS is fully delivered and bedded in.

Existing LVBI authorisations will remain valid until an expiry date that you’ll be advised of.

We will consult and work in partnership with business and other stakeholders to develop a comprehensive plan and timetable for the withdrawal of the existing LVBI process and to ensure a smooth transition that does not add unnecessary burden to business. Final withdrawal of the facility will be completed and LVBI authorisation holders will be advised ahead of the UCC transition deadline of 31 December 2020.


For further information email:

Issued on the 7th December 2017 by Customer Strategy and Tax Design, Customs Directorate, HMRC.

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Published 21 December 2017