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UK government confirms repeal of low-value import relief

How the UK's low-value import reforms could reshape e-commerce compliance

august 6, 2026

The UK government on July 13, 2026, published an update confirming that the £135 de minimis threshold will be repealed and replaced with a new mandatory customs framework for low-value imports, with implementation expected by October 2028 or earlier.

For many businesses, the repeal of the UK's £135 low-value import relief may appear to be a relatively technical customs change. However, it signals a fundamental shift in how low-value goods will be taxed, reported, and managed. Organizations that focus solely on the duty impact risk overlooking a much bigger challenge: the growing importance of customs data, marketplace accountability, and technology-enabled compliance in cross-border e-commerce.

Read an August 2026 report prepared by the KPMG member firm in the UK

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