UK low-value import duty changes: what to check
Current guidance retains customs duty relief for qualifying imports worth £135 or less. The announced reform timetable is now October 2028, replacing March 2029 at the latest, but a legally appointed commencement date remains unverified here. Check the shipment and quote assumptions with Cambridge China Bridge.
Separate today's relief from future reform
Current government guidance says low-value imports worth £135 or less can claim customs duty relief. VAT is still due. For parcels entering Great Britain, excise goods are outside the ordinary duty-free treatment. Do not read a reform headline as evidence that today's relief has already ended.
Use our import duty and VAT guide for the underlying tax calculation. This guide adds the checks needed to distinguish an announced timetable from the rules applicable to your shipment.
Why the reform dates differ
The original consultation records removal of the relief from March 2029 at the latest. A later government announcement brings the reforms forward to October 2028. HMRC's policy paper also states October 2028 at the latest, with commencement on a day appointed by Treasury regulations.
These sources verify the revised announced timetable. They do not, by themselves, verify an appointed legal commencement date. Keep that date marked unverified until you have checked the relevant commencement instrument and current implementation guidance.
Check the consignment and VAT treatment
For the current direct-sale VAT rules, the £135 limit applies to the total imported consignment, rather than each item separately. Ask the seller for the consignment total and a clear invoice showing the goods, freight and insurance.
For qualifying direct sales to a UK VAT-registered business, supplying the seller with your VAT registration number changes who accounts for VAT. For goods supplied in Great Britain, the business customer accounts for VAT using the reverse charge. Ask your accountant to confirm the treatment for your actual transaction.
Ask for a quote you can update
Ask the seller or courier to identify the duty assumption, VAT treatment, clearance charges and delivery scope separately. If a quote includes a future reform charge, request the official basis, its status and the event that would trigger a price adjustment.
Keep today's shipment budget separate from a future reform scenario. Confirm your commodity code, then use our landed price guide to compare the same cost components. Do not insert an assumed flat parcel charge or duty rate.
Recheck before dispatch
Save the official page, its update date and the quote assumptions in the order file. Before dispatch, ask the customs intermediary to confirm the applicable treatment and identify any newly published commencement rules. If sources disagree, ask whether each is current guidance, an earlier announcement or a proposal.
Send Cambridge China Bridge the product details, destination, proposed packing arrangement and supplier quote. Its staff in China can clarify factory and shipment information so you can review the cost assumptions before committing.
Frequently asked questions
Has the UK £135 duty relief already ended?
Current government guidance still describes the relief. The announced future reform timetable does not establish that it has already ended.
Is the reform due in March 2029 or October 2028?
March 2029 at the latest was the earlier timetable. The revised announcement says October 2028; HMRC says the day will be appointed by Treasury regulations. An appointed date remains unverified here.
Are parcels under £135 VAT-free?
No. Customs duty relief and VAT are separate. For qualifying direct business purchases, providing a UK VAT registration number can switch VAT accounting to the buyer.
Should I change my import budget now?
Keep a budget based on current treatment and a separate reform scenario. Ask for itemised quote assumptions and recheck official implementation guidance before dispatch.