The UK’s £135 customs relief is ending: what to expect
Rules checked on 4 November 2026. This is general information, not legal or customs advice. Confirm anything important with your carrier or the customs authority.
Parcels worth £135 or less can currently enter the UK without customs duty. The government has decided to end that relief, and in 2026 it brought the deadline forward from March 2029 to October 2028 at the latest.
What is decided
- The relief will go. HMRC says low-value imports will become subject to customs duty from a date set in regulations, by October 2028 at the latest.
- Nothing has changed for shoppers yet. The exact start date hasn’t been announced in the policy paper we checked.
- VAT is separate. For most direct sales to customers in Great Britain, sellers have had to charge UK VAT at the point of sale on consignments of £135 or less since 1 January 2021. Non-commercial gifts and excise goods fall outside those rules.
- Overseas sellers may be affected. The plans include fiscal representatives, who would share liability for a seller’s customs debts.
What is still unknown
The detail depends on regulations that haven’t been finalised, including exactly how duty will be worked out and collected. Be careful with any website or message that states these details as settled.
What you can do now
- If you shop from abroad: check whether the checkout total includes tax and any delivery charges.
- If you sell to the UK: record accurate descriptions, values and product codes, and follow HMRC’s updates.
- If you send gifts: gifts have their own rules, so check with your carrier before you post anything valuable.
If a message asks you to pay to release a parcel, don’t use its link. Check through the carrier’s official website first. Our guide to scam messages shows what to look for.