GB / LOW-VALUE REGIME

Great Britain

4 effective-dated events. Status, date range, mode, value basis, and source remain attached to each rule.

Enacted activeEnacted futureAnnounced, not enactedExpired

Announced · not enacted

Not enacted / open-ended → Not enacted / open-ended

<= GBP 135

gb-low-value-reform-proposal

Value basis: consignment value
Mode: all
Transaction: commercial_sale
Legal timezone: Europe/London

Duty treatment

The government intends to remove relief and introduce a new model, but no operative date is enacted.

Tax treatment

Final VAT and collection mechanics depend on future regulations.

Required inputs: appointing_treasury_regulation

October 2028 is an outside policy deadline, not an activation date.

Official source 1 ↗

Enacted · active

Jun 30, 2026 → Jun 30, 2028

<= GBP 135

ni-low-value-eu-treatment-2026

Value basis: consignment value
Mode: all
Transaction: commercial_sale
Legal timezone: Europe/London

Duty treatment

The EU EUR 3 grouping treatment may apply, charged in GBP, depending on at-risk and route facts.

Tax treatment

VAT and declaration treatment depends on the Northern Ireland route and market pathway.

Required inputs: entry_date, destination_region, at_risk_status, market_pathway, tariff_groupings

Never substitute the Great Britain branch for Northern Ireland.

Official source 1 ↗

Enacted · active

Jan 01, 2021 → Not enacted / open-ended

<= GBP 135

gb-low-value-relief-current

Value basis: consignment value
Mode: all
Transaction: commercial_sale
Legal timezone: Europe/London

Duty treatment

Current low-value customs-duty relief generally applies to non-excise goods until an appointing regulation takes effect.

Tax treatment

For direct B2C sales, the overseas seller or marketplace generally accounts for VAT at sale; exceptions and B2B treatment differ.

Required inputs: entry_date, destination_region, consignment_value, transaction_type, marketplace_status, seller_vat_collection, product_exclusions

Do not duplicate VAT already collected at sale.

Official source 1 ↗

Enacted · active

Jan 01, 2021 → Not enacted / open-ended

> GBP 135

gb-global-tariff-above-135

Value basis: consignment value
Mode: all
Transaction: commercial_sale
Legal timezone: Europe/London

Duty treatment

UK Global Tariff duty applies subject to preference and relief.

Tax treatment

Import VAT applies on the legally defined VAT base.

Required inputs: entry_date, destination_region, consignment_value, origin_country, commodity_code, preference_claim, vat_category

Exact product VAT category is required.

Official source 1 ↗