- The UK will remove customs duty relief for low-value imports valued at £135 or less, so these goods will instead be charged at the relevant UK Trade Tariff rate; the change will apply by October 2028 at the latest, six months earlier than planned.
- Customs duty responsibility is expected to shift to the point of sale, with sellers or online marketplaces facilitating the sale responsible for collecting and remitting duty, likely via quarterly registration and payment to HMRC.
- Overseas sellers will face tighter compliance requirements, including better product classification, accurate item-level data (description, value, origin), and risk-based scrutiny by Border Force.
- The government plans to require UK-based fiscal representatives for overseas sellers, with joint and several liability for customs debt.
- HMRC also plans to introduce an additional fee on low-value imports to help fund administration and compliance, while VAT treatment is still being designed; VAT on most B2C consignments of £135 or less is currently collected at the point of sale.
Source: menzies.co.uk
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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