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Regulatory Radar · United Kingdom · Customs

UK: £135 customs relief to end by October 2028

Proposed · updated 24 September 2026 · reviewed 23 October 2026 · UK
Next date: 28 Oct 2026

HM Treasury and HMRC confirmed on 13 July 2026 that the £135 low-value import relief from customs duty will be removed by October 2028 at the latest. Goods will be classified under the existing UK tariff, an additional fee will be introduced, and overseas sellers must appoint a UK fiscal representative jointly and severally liable for customs debts. Primary legislation is passing through Parliament in the Finance Bill 2026-27 (per Reed Smith); secondary legislation and the fee amount are still to come, and HMRC is assessing whether VAT collection should be realigned.

For a parcel Low-value parcels into the UK will need full tariff classification, a customs duty payment and an additional fee, on top of the VAT already collected at checkout.

Key dates

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Who it hits

Non-UK marketplaces and sellersUK fiscal representativesPostal operatorsExpress integratorsCustoms brokers

What to prepare

  • Build a 2028 UK cost model with full classification, the new fee and fiscal representative costs, and add re-opener clauses to multi-year contracts.
  • Decide whether to offer fiscal representation, with strict credit and data checks given joint and several liability.

Our reading

Until 2028 the UK stays the softest large Western market for direct parcels; retailer pressure makes an earlier interim charge possible, but no Budget signal has appeared yet.
UK £135 gapEnd of de minimis

Sources

  1. UK Low Value Import Relief to be Removed by October 2028 · Baker McKenzie Global Import Blog · 2026-07-24
  2. Low Value Imports reform confirmed for October 2028 at the latest · Hillier Hopkins · 2026-07-15
  3. Healey sets a pre-Halloween Autumn Budget · Chase de Vere · 2026-09-10
  4. The UK low value import reform and the broader customs modernisation agenda · Reed Smith · 2026-09-24

Information, not legal advice. Dates come from official texts or quality legal and trade press, and slip often: always check the current text before acting. Back to the full radar.

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