The UK will remove customs duty relief for imports worth £135 or under and introduce new customs arrangements by October 2028 at the latest, according to the UK government. Irish sellers sending small orders into the UK face new requirements, but the Treasury has yet to set the start date.
At a glance
- What changes
- £135 customs duty relief ends
- From
- Treasury to set the date, by October 2028
- Who it affects
- Sellers, marketplaces, parcel operators and UK buyers
- Cost
- Low-value imports become subject to customs duty
On this page
What the UK has confirmed
The UK government will remove the relief and introduce new customs arrangements for low-value imports. The Treasury will choose when the change takes effect, within the October 2028 deadline.
HMRC published a summary of consultation responses on 13 July 2026. The consultation ran for 12 weeks, from December 2025 to March 2026.
Irish sellers and parcel operators
If you sell goods worth £135 or under to customers in the UK, your orders fall within the group covered by the reform. HMRC also lists online marketplaces, parcel operators, customs intermediaries and UK consumers among those affected.
The reforms will introduce requirements for data, payments and compliance.
Duty and checkout changes
Removing the relief makes low-value imports subject to customs duty. No individual-order charge is given in the announcement.
HMRC says customers buying low-value goods from overseas sellers may see changes in how taxes are applied at the point of purchase.
Fiscal representatives will share customs liability
The reform introduces fiscal representatives: UK-based businesses that share liability for overseas sellers' customs debts.
Questions
When will the UK end £135 import duty relief?
The Treasury will set the start date. The change must take effect by October 2028 at the latest.
Will this affect small orders sent from Ireland to the UK?
Yes. Sellers sending goods worth £135 or under into the UK are among those affected, along with online marketplaces and parcel operators.
How much customs duty will a small order cost?
Low-value imports will become subject to customs duty when the relief ends. No individual-order charge is given in the announcement.
Sources
- GOV.UK (primary source): Reforming customs rules for low value imports, read 13 July 2026
- HM Revenue & Customs (primary source): Reforming the customs treatment of low value imports into the UK, read 13 July 2026
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