The low value import threshold has been brought forward and will be implemented October 2028

Meaning goods valued at £135 or less will be subject to customs import duties.

Get prepared now

• Item-Level Customs Data Requirements: The new system may require item-level data in customs declarations for low-value consignments. This would increase transparency and support more accurate duty assessment.
• Marketplace and Seller Compliance Responsibilities: The consultation also considers shifting compliance obligations to online marketplaces and sellers involved in cross-border sales. Non-UK established businesses may also face new requirements, including the possible obligation to appoint a UK fiscal representative.
• Integration of Customs Duty and VAT Collection: Another proposal is to integrate customs duty collection with existing VAT processes. This approach could streamline reporting and simplify compliance for businesses involved in high-volume e-commerce imports.
• Replacement of the Current BIRDS Model: The government is also considering replacing the existing Bulk Import Reduced Data Set (BIRDS) model with a new system specifically designed to manage high volumes of low-value imports.

Part of a Wider Global Trend

The UK reform reflects broader international developments aimed at tightening the tax and customs treatment of low-value e-commerce imports.

Your East Lancashire Chamber offers customs declarations and acts as a Customs Agent on your behalf, we ensure you are compliant request further information from international@chamberelancs.co.uk