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AICES Policy Position Paper: Low Value Review

18/11/25, 12:00

AICES has proposed that any future regime in the UK needs to follow three basic principles:

There is a clear direction of travel globally to change the customs processing of importation of
low value goods. The USA abandoned duty de minimis in August 2025 and the EU proposes a
Customs Reform package in 2026 that changes their approach to low value goods removing
duty de minimis. The UK announced a review of the low value regime in April 2025 and a
consultation is expected to be announced in the Budget on 26 November.

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