UK to remove the customs duty exemption for low-value imports from 2028

30 June 2026

Currently, goods imported into the UK with a value of £135 or less can generally be imported without customs duty, although VAT is still due. However, the UK government has confirmed that this customs duty relief will be removed from October 2028.

The UK government says the change is intended to address the costs and competitive distortions caused by the rapid growth in low-value imports, and to create fairer competition between overseas online sellers and UK retailers.

Once implemented, businesses selling low-value goods into the UK are likely to face more complex customs formalities and higher costs, including additional duties and customs clearance or handling costs.

We therefore encourage all businesses importing low-value goods to review their current supply chains to understand the financial impact of the upcoming charges and handling fees.

This follows similar action in the EU, which has confirmed that it will remove its €150 customs duty exemption for low-value imports from 1 July 2026.