UK brings forward the end of the £135 duty relief to October 2028

Customs duty will apply to low-value parcels sent to UK consumers from October 2028, six months earlier than first planned. The UK will not copy the EU's interim €3 levy.

On 23 June 2026 the UK Treasury said it will end the customs duty relief for goods worth £135 or less in October 2028. The November 2025 Budget had set March 2029 "at the latest", and UK retailers had pushed for faster action.

What stays the same until then

• Consignments of £135 or less still enter without customs duty.
• VAT at 20% already applies to these goods. Overseas sellers and online marketplaces collect it at checkout.
• Above £135, duty and import VAT are charged at the border on the CIF value.

What the new system will look like

The government plans to make sellers, or the marketplace that facilitates the sale, responsible for duty on low-value imports instead of collecting it at the border. The £135 figure can be changed later by regulation. The UK has said it will not introduce an interim flat levy like the EU's €3 duty.

For sellers: prices for UK customers can stay as they are for now, but plan for duty on every order from autumn 2028.