Who is likely to be affected?

Sellers and online marketplaces selling goods valued at £135 or under, known as Low-Value Imports (LVIs), into the United Kingdom (UK), parcel operators and customs intermediaries moving LVIs into the UK, and UK consumers purchasing LVIs. This effects all parcels entering the UK whether imported by a business or consumer. Look at your on-selling pricing structure – the landed costs for £135 and less, may well have duty applied.

Proposed revisions 

This measure will amend the Taxation (Cross-border Trade) Act 2018.

The measure will: 

• Define LVIs by reference to consignment value for the purpose of the new customs arrangements and provide HMT with the power to amend that definition in secondary legislation
• Introduce the concept of a fiscal representative, who is jointly and severally liable for customs debt arising from LVI customs declaration of another person, and introduce powers for HMRC and HMT to make further provisions about fiscal representatives
• Remove the relief from import duty for goods valued at £135 or less, making LVIs subject to customs duty

https://www.gov.uk/government/publications/reforming-customs-rules-for-low-value-imports/reforming-the-customs-treatment-of-low-value-imports-into-the-uk

What Does This Mean for Your Business?

If you found this update useful, it’s worth recognising that this is just one of many significant changes affecting customs and international trade.

From the removal of Low Value Import relief and the introduction of UK CBAM, through to evolving Rules of Origin, Sanctions, Customs Audits and emerging compliance requirements, the pace of change within customs administrations around the world has never been greater.  These developments and many others, will be explored in detail during our forthcoming International Trade Skills Bootcamp, helping businesses understand the practical implications, implement effective procedures and remain compliant in an increasingly complex trading environment.

For more information on the International Trade Skills Bootcamp visit https://www.chamberelancs.co.uk/international-business-news/skills-bootcamp-in-international-trade-2027-dates-announced/

⚠️ Don’t wait for a customs audit, compliance issue or unexpected cost increase to discover the rules have changed. Invest in your knowledge today and stay ahead of the curve.